{"provider_name":"Hatena Blog","published":"2025-06-01 10:30:00","type":"rich","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Ftomotou.com%2Fentry%2F2025%2F06%2F01%2F103000\" title=\"\u7c73\u4e0b\u9662\u3001\u300c\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3078\u306e\u6700\u592720\uff05\u8ab2\u7a0e\u6cd5\u6848\u300d\u3092\u53ef\u6c7a - \u3068\u3082\u3068\u3046(\u3068\u3082\u306b\u6295\u8cc7\u30fb\u4e16\u754c\u60c5\u52e2\u30fb\u7d4c\u6e08\u52c9\u5f37)\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>","blog_url":"https://tomotou.com/","width":"100%","title":"\u7c73\u4e0b\u9662\u3001\u300c\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3078\u306e\u6700\u592720\uff05\u8ab2\u7a0e\u6cd5\u6848\u300d\u3092\u53ef\u6c7a","author_name":"tomoto0906","image_url":"https://cdn-ak.f.st-hatena.com/images/fotolife/t/tomoto0906/20250601/20250601101816.png","categories":["\u7d4c\u6e08/\u56fd\u969b\u60c5\u52e2/\u793e\u4f1a"],"provider_url":"https://hatena.blog","blog_title":"\u3068\u3082\u3068\u3046(\u3068\u3082\u306b\u6295\u8cc7\u30fb\u4e16\u754c\u60c5\u52e2\u30fb\u7d4c\u6e08\u52c9\u5f37)","author_url":"https://blog.hatena.ne.jp/tomoto0906/","height":"190","version":"1.0","url":"https://tomotou.com/entry/2025/06/01/103000","description":"\u300c\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u3078\u306e\u8ab2\u7a0e\u6cd5\u6848\u300d\u306b\u5bfe\u3059\u308b\u30a6\u30a9\u30fc\u30eb\u8857\u306e\u61f8\u5ff5 \u5148\u9031\u3001\u30a2\u30e1\u30ea\u30ab\u4e0b\u9662\u3092\u901a\u904e\u3057\u305f\u6cd5\u6848\u306e\u4e2d\u306b\u300c\u30bb\u30af\u30b7\u30e7\u30f3899\uff08Section 899\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u6761\u9805\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6761\u9805\u306e\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u4e0d\u516c\u6b63\u306a\u5916\u56fd\u7a0e\u306b\u5bfe\u3059\u308b\u5236\u88c1\u57f7\u884c\uff08Enforcement of Remedies Against Unfair Foreign Taxes\uff09\u300d\u3067\u3042\u308a\u3001\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u30a2\u30e1\u30ea\u30ab\u3067\u5f97\u308b\u5229\u5b50\u3084\u914d\u5f53\u53ce\u5165\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3067\u304d\u308b\u5185\u5bb9\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002 \u521d\u671f\u6bb5\u968e\u3067\u306f\u65e2\u5b58\u306e\u7a0e\u7387\u306b5%\u30dd\u30a4\u30f3\u30c8\u3092\u4e0a\u4e57\u305b\u3057\u3001\u6bce\u5e74\u3055\u3089\u306b5%\u30dd\u30a4\u30f3\u30c8\u305a\u3064\u5897\u52a0\u3055\u305b\u3066\u3001\u6700\u5927\u306720%\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u9023\u90a6\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6761\u9805\u306e\u5bfe\u8c61\u306f\u3001\u4e0d\u516c\u6b63\u56fd\u5bb6\u2026"}