{"id":6055,"date":"2022-11-26T09:27:51","date_gmt":"2022-11-26T00:27:51","guid":{"rendered":"https:\/\/castglobaltrust.co.jp\/?page_id=6055"},"modified":"2026-01-13T14:34:13","modified_gmt":"2026-01-13T05:34:13","slug":"faq","status":"publish","type":"page","link":"https:\/\/castglobaltrust.co.jp\/ja\/faq\/","title":{"rendered":"\u3088\u304f\u3042\u308b\u3054\u8cea\u554f"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\t\t\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/span>\n\t\t\t\t\t\t\t<\/h1>\n\n\t\t\t\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\u4fe1\u8a17\u3057\u305f\u91d1\u92ad\u3092\u3001\u76ee\u7684\u5916\u306e\u3053\u3068\u306b\u6307\u56f3\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

\u7ba1\u7406\u8cbb\u7528\u3084\u4fee\u7e55\u8cbb\u7528\u3001\u30ea\u30d5\u30a9\u30fc\u30e0\u4ee3\u7b49\u3001SBIST\u30b9\u30ad\u30fc\u30e0\u3067\u8cfc\u5165\u3057\u305f\u4e0d\u52d5\u7523\u306b\u95a2\u3059\u308b\u4f7f\u9014\u3067\u3042\u308c\u3070\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u304a\u652f\u6255\u5148\u3092\u5be9\u67fb\u3057\u305f\u7d50\u679c\u3001\u304a\u652f\u6255\u3044\u3092\u304a\u65ad\u308a\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3042\u3089\u304b\u3058\u3081\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\u4fe1\u8a17\u3057\u305f\u91d1\u92ad\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u984d\u3092\u9014\u4e2d\u3067\u6255\u3044\u623b\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

\u6255\u3044\u623b\u3057\u306f\u53ef\u80fd\u3067\u3059\u3002\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u539f\u524720.42\uff05\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306f\u4e00\u822c\u306b10\uff05\u53c8\u306f15\uff05\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u91d1\u3092\u6255\u3044\u623b\u3057\u3044\u305f\u3057\u307e\u3059\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\u65e5\u672c\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u9069\u7528\u53ef\u80fd\u306a\u79df\u7a0e\u6761\u7d04\u306b\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8(PPT)\u3092\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308b\u3067\u3057\u3087\u3046\u304b?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

\u4e3b\u8981\u76ee\u7684\u30c6\u30b9\u30c8(PPT)\u306f\u3001OECD\u306e2015<\/em>\u5e74BEPS<\/em>\u884c\u52d56<\/em>\u6700\u7d42\u5831\u544a\u66f8\u3067\u516c\u8868\u3055\u308c\u305f\u57fa\u6e96\u3067\u3042\u308a\u3001\u65e5\u672c\u3067\u306f\u307e\u3060\u5e83\u304f\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u73fe\u6642\u70b9\u3067\u306f\u3001\u65e5\u672c\u306e\u7a0e\u52d9\u5f53\u5c40\u304cPPT\u306e\u9069\u7528\u3092\u7406\u7531\u306b\u6761\u7d04\u4e0a\u306e\u6069\u5178\u3092\u7279\u306b\u5426\u5b9a\u3057\u305f\u3068\u3044\u3046\u524d\u4f8b\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>

\u305f\u3060\u3057\u3001\u65e5\u672c\u306fOECD\u52a0\u76df\u56fd\u3067\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066OECD\u30e2\u30c7\u30eb\u79df\u7a0e\u6761\u7d04\u306e\u6ce8\u91c8\u3092\u5c0a\u91cd\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6ce8\u91c8\u3067\u306f\u3001\u6761\u7d04\u306e\u300c\u76ee\u7684\u304a\u3088\u3073\u8da3\u65e8\u300d\u306b\u5f93\u3063\u3066\u5229\u76ca\u306e\u4ed8\u4e0e\u304c\u884c\u308f\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6761\u7d04\u4e0a\u306e\u5229\u76ca\u3092\u5426\u5b9a\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3068\u5b9f\u8cea\u7684\u306b\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u4e00\u822c\u7684\u306b\u3001\u6295\u8cc7\u5bb6\u304c\u81ea\u56fd\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u3001\u6761\u7d04\u4e0a\u306e\u5229\u76ca\u304c\u63d0\u4f9b\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\u6d77\u5916\u6295\u8cc7\u5bb6\u304c\u512a\u9047\u7a0e\u5236\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u53d7\u8a17\u8005\u304c\u6e80\u305f\u3059\u3079\u304d\u7a0e\u52d9\u8981\u4ef6\u3068\u306f\u4f55\u3067\u3059\u304b?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

\u7279\u5b9a\u53d7\u76ca\u8a3c\u5238\u767a\u884c\u4fe1\u8a17(SBIST)\u3068\u3057\u3066\u9069\u683c\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408(\u6cd5\u4eba\u7a0e\u6cd5\u7b2c<\/span>2<\/span>\u6761\u7b2c<\/span>29\u53f7<\/span>\u30cf<\/span>)\u3001\u65e5\u672c\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u304a\u3088\u3073\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f\u914d\u5f53\u6240\u5f97\u306b\u7d44\u307f\u66ff\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4fe1\u8a17\u304cSBIST\u3068\u3057\u3066\u9069\u683c\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>

  1. \u53d7\u8a17\u8005\u306f\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306e\u627f\u8a8d\u3092\u5f97\u3066\u3044\u308b\u3053\u3068<\/li>
  2. \u53d7\u76ca\u8005\u3068\u306e\u4fe1\u8a17\u5951\u7d04\u306b\u306f\u3001\u53d7\u8a17\u8005\u304c\u4fdd\u6709\u3059\u308b\u672a\u5206\u914d\u5229\u76ca\u306e\u5272\u5408\u304c\u4fe1\u8a17\u5143\u672c\u306e2.5%\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3092\u898f\u5b9a\u3059\u308b\u6761\u9805\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068<\/li>
  3. \u4fe1\u8a17\u306e\u5229\u76ca\u5206\u914d\u306f\u3001\u4e0a\u8a182.<\/span>\u306e\u8981\u4ef6\u306b\u5f93\u3063\u3066\u6bce\u5e74\u884c\u308f\u308c\u308b\u3053\u3068<\/li>
  4. \u8a08\u7b97\u671f\u9593\u306e\u9577\u3055\u304c1\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li>
  5. \u904e\u53bb\u306b\u304a\u3044\u3066\u4e00\u5ea6\u3082\u300c\u53d7\u76ca\u8005\u306e\u3044\u306a\u3044\u4fe1\u8a17\u300d\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u305f\u3053\u3068\u304c\u306a<\/span>\u3044\u4fe1\u8a17\u3067\u3042\u308b\u3053\u3068<\/li><\/ol>

    \u5f53\u793e\u306f\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u304a\u308a\u3001SBIST\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

    \n\t\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tSBIST\u306e\u671f\u672b\u306b\u5229\u76ca\u914d\u5f53\u306e97.5\uff05\u3092\u6d77\u5916\u306b\u6301\u3061\u51fa\u3059\u969b\u3001\u91d1\u92ad\u306e\u9001\u91d1\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f\u500b\u5225\u4fe1\u8a17\u4f1a\u8a08\u4e0a\u306e\u51e6\u7406\u306e\u307f\u3067\u3001\u9001\u91d1\u306f\u9045\u308c\u3066\u3082\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

    \u4f1a\u8a08\u4e0a\u306e\u51e6\u7406\u306e\u307f\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

    \n\t\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/rect><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\u65e5\u672c\u306e\u9280\u884c\u3084\u305d\u306e\u4ed6\u306e\u4fe1\u8a17\u4f1a\u793e\u306f\u30012007\u5e74\u306b\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u73fe\u884c\u306e\u7a0e\u6cd5\u304c\u65bd\u884c\u3055\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u306a\u305c\u540c\u69d8\u306e\u9769\u65b0\u7684\u306a\u7a0e\u5236\u69cb\u9020\u306b\u3088\u308b\u4e0d\u52d5\u7523\u6295\u8cc7\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t

    \u4e00\u822c\u7684\u306b\u3001\u65e5\u672c\u306e\u9280\u884c\u3084\u4fe1\u8a17\u4f1a\u793e\u306f\u3001\u6b74\u53f2\u7684\u306b\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u5546\u54c1\u306e\u53d6\u308a\u6271\u3044\u304c\u5f97\u610f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u306e\u7406\u7531\u306e\u4e00\u3064\u3068\u3057\u3066\u3001\u56fd\u5185\u3067\u591a\u304f\u306e\u4e8b\u696d\u3092\u62b1\u3048\u3066\u3044\u305f\u305f\u3081\u3001\u6d77\u5916\u3067\u4e8b\u696d\u3092\u62e1\u5927\u3059\u308b\u5fc5\u8981\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>

    \u65e5\u672c\u306e\u4e09\u5927\u9280\u884c\u306b\u306f\u3001\u73fe\u5730\u306e\u30ea\u30c6\u30fc\u30eb\u4fe1\u8a17\u696d\u52d9\u306b\u91cd\u70b9\u7684\u306b\u53d6\u308a\u7d44\u3080\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u30eb\u30af\u30bb\u30f3\u30d6\u30eb\u30af\u306e\u5b50\u4f1a\u793e\u306f\u4f8b\u5916\u3067\u3001\u901a\u5e38\u3001\u65e5\u672c\u306e\u500b\u4eba\u6295\u8cc7\u5bb6\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    \u7a0e\u52d9\u306b\u95a2\u3059\u308b\u56de\u7b54\u306f\u7a0e\u7406\u58eb\u6cd5\u4eba\u30ad\u30e3\u30b9\u30c8\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u3088\u308a\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u53c2\u8003\u60c5\u5831\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u30ad\u30e3\u30b9\u30c8\u30b0\u30ed\u30fc\u30d0\u30eb\u306f\u3001\u3053\u3053\u306b\u8a18\u8f09\u3055\u308c\u305f\u60c5\u5831\u306e\u4f7f\u7528\u306b\u8d77\u56e0\u3059\u308b\u3044\u304b\u306a\u308b\u640d\u5931\u307e\u305f\u306f\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u305b\u3093\u3002\u30ad\u30e3\u30b9\u30c8\u30b0\u30ed\u30fc\u30d0\u30eb\u4fe1\u8a17\u682a\u5f0f\u4f1a\u793e\u3092\u901a\u3058\u305f\u6295\u8cc7\u306b\u95a2\u5fc3\u306e\u3042\u308b\u65b9\u306f\u3001\u3044\u304b\u306a\u308b\u6c7a\u5b9a\u3092\u884c\u3046\u524d\u306b\u3082\u3001\u307e\u305a\u3001\u3054\u81ea\u8eab\u306e\u72ec\u7acb\u3057\u305f\u5c02\u9580\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

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