untitled

Size: px
Start display at page:

Download "untitled"

Transcription

1 ( )...2 ( )...3 ( ) OECD...3 ( )...7 ( ) ( )...9 ( )...10 ( )...17 ( )...20 ( ) ( )...25 ( )...26 ( )...32 ( )...34 ( )...35

2 E 1 2 CD-ROM OECD E OECD 1

3 ( ) (entire method) attributable method

4 ( ) P OECD OECD ( ) OECD OECD OECD

5 ( OECD 1 ) OECD OECD OECD 5 2 OECD 5 OECD OECD 5 4 4

6 OECD 5

7 OECD OECD 2 OECD 5 4 OECD 6

8 ( ) OECD OECD A B B B A B B OECD OECD A B B B A B A B B 7

9 OECD ( ) OECD 8

10 PE ( ) 1 CD-ROM 9

11 212 ( )

12

13 CD-ROM CD-ROM 21 CD-ROM 12

14 161-24(1) CD-ROM CD-ROM CD-ROM CD-ROM

15 OECD 14

16 OECD OECD OECD OECD 1963 OECD copyrighted program program copy 15

17 OECD TAG OECD customer s own use or enjoyment

18 TAG OECD 11 7 ( ) OECD inter-country equity 17

19 OECD 1946 OECD 4 10% 12-20% 10% 2 OECD OECD 18

20 10% 10% 10% 20% 15% 15% 25% 12.5% 25% 10% 50%

21 OECD ( ) OECD commercial development or exploitation

22 (1) OECD TAG OECD 28 OECD OECD 12 2 OECD OECD TAG OECD 21

23 OECD , , , ,834 8,246 19,112 23,913 44, , ,937 93, , , , , ,842 12,507,972 19,183,073 17,109,340 16,473, OECD 22

24 (b) % (e)(5) ( ) CD-ROM 23

25 OECD OECD OECD 1 PC % G

26 OECD EU OECD ( ) CD DVD 25

27 B to B ( B to C) 13 NTT 2001 B to B 34 60% B to B B to C % B to C B to B B to C ( ) OECD : 2 EU EU EU OECD EU EU 26

28 CD OECD Harmful Tax Competition An Emerging Global Issue 1998 OECD : 3(v) ( 4 ) 27

29 ( 6 ) ( ) ( ) B to B 28

30 B to B 6 B to B 6 PE B to B B to C ( 6 )

31 B to B B to C GATT WTO GATT GATT 4-5 WTO VAT (Notice741 VAT-Place of supply of services )

32 WTO GAAT EU EU EU EU VAT EU VAT B to B ( ) 6 B to C EU EU EU VAT 6 EU 1 VAT EU 15 VAT. EU EU VAT 31

33 . EU VAT EU Directive77/388/EEC COUNCIL DIRECTIVE 2002/38/EC 7 May 2002 COUNCIL REGULATION EC No792/2002 EU VAT 1998 OECD ( ) OECD : 3(v) B to B B to C B to C 1 32

34 B to B B to C B to B VAT 95% EU B to B B to C B to C EU EU EU 33

35 ( ) B to C.. EU EU OECD BBB B to B B to C 34

36 EU. ( ) OECD 35

37 OECD Electric Commerce: Application of the Existing Permanent Establishment Definition (1999). OECD The Application of the Permanent Establishment Definition in the Context of Electronic Commerce: Proposed Clarification of the Commentary on Article 5 of the OECD Model Tax Convention, Revised Draft for Comments (2000). OECD Treaty Characterization Issues Arising from Electronic Commerce (2000). OECD The full text of the agreed Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on the Model Tax Convention on Article 5 (2000). OECD Tax Treaty Characterisation Issues Arising from E-Commerce: Report to Working Party No.1 of the OECD Committee on Fiscal Affairs by the Technical Advisory Group on Treaty Characterisation of Electronic Commerce Payments (2001). OECD A Discussion Draft on Attribution of Profit to a Permanent Establishment Involved in Electronic Commerce Transactions, prepared by the Business Profits TAG (2001). OECD A Discussion Draft on the Impact of the Communications Revolution on the Application of Place of Effective Management as Tie Breaker Rule, prepared by the Business Profits TAG (2001). 36

仏大 社会学部論集48号(P)/1.張

仏大 社会学部論集48号(P)/1.張 48 2009 3 2 1970 1992 2.1 1993 1.8 1954 1970 1950 1967 2.1 2002 0.77 1980 1990 1 1949 1 48 2009 3 557 581 15 13 960 1279 1644 1911 16 14 1 1912 1949 18 16 15 1929 1931 12,456 14 5.4 15 19 66.8 2 1950 20

More information

OECD BEPS15 15 BEPS OECD explanatory notes EY Global Tax Alert PEBEPS OECD i in place of iiappli

OECD BEPS15 15 BEPS OECD explanatory notes EY Global Tax Alert PEBEPS OECD i in place of iiappli 2017 7 14 Japan tax alert EY BEPS EY EY www.eytax.jp/tax-library/newsletters/index.html 2017 6 7 67OECD BEPS) 2017 6 16 Japan tax alert Covered Tax Agreements 35 reservations notifications 2015 10 5OECD

More information

CFC BEPS CFC BEPS

CFC BEPS CFC BEPS 26 27 KPMG 1... 2 1... 2 2... 3 2... 5 1... 5 1 CFC... 5 2... 11 3 BEPS... 25 2... 28 1 CFC... 28 2... 31 3 BEPS... 36 1 1 1 1 1 53 OECD BEPS 2 1 2 2 1. 2. 3. (a) (b) F (c) (a) (b) (c) BEPS 4. KPMG KPMG

More information

... 1 OECD... 2 VAT OECD thresholds VAT BEPS Acti

... 1 OECD... 2 VAT OECD thresholds VAT BEPS Acti ... 1 OECD... 2 VAT OECD... 3 2-1.... 3... 6... 7... 8... 8 2-2.... 8 thresholds... 8... 9... 10... 10 2-3.... 11... 11... 11 VAT... 13 3-1. BEPS Action 1... 13 3-2.... 15... 19 4-1.... 19 4-2.... 21 VAT/GST

More information

12056286_03.indd

12056286_03.indd : 82 1 2013 7 2010 2011 1 30 2010 30 2011 30 2010 9 10 11 2011 1 2 1 2010 9 UK UK UK UK UK p. 843 45 82 1 1 UK 9 9 2007-08 UK 30% 30 20%30 150 30 32.5% 2030% p. 843 3 2004-05 5% 5% 75% p. 843 2010 11 1963

More information

資料3.doc

資料3.doc 1 2 I. 1. 1 11 3 4 5 2. 2 http://www.state.gov/e/eb/rls/othr/2007/22281.htm 3 DOT http://ostpxweb.dot.gov/aviation/data/freedoms.htm 6 6 4 7 5 ECOFORUM24 4 2006 17 6 GATS GATS 1994 4 124 1995 1 1 8 7 Annex

More information

Towards a dynamic European economygreen Paper on the development of the common market for telecommunications services and equipment Europes liberalised Telecommunications Market A Guide to the Rules of

More information

untitled

untitled 1 2 20 2005.1 2005.11 2007.12 3 2007.6 4 2006 31.2 6 4.2 9.6 2 3 17 1 29 EU 2 3 1 37 http://www.meti.go.jp/statistics/ tyo/kaigaizi/result/ 2 2004 1 85 15 35 5.25 2008 7 1 Wall Street Journal 2000 3680

More information

05_fuke.indd

05_fuke.indd 1971 1982 1985 Abstract The first liberalisation of circuit use (1971) and the second liberalisation (1982) liberalised the use of telecommunications circuits for data communications to respond the development

More information

商学 65‐5☆/10.上田

商学 65‐5☆/10.上田 635 4 NEM 1990 M&A 1 2 M& A 2013 2014 1 6500 10 3 M&A UFJ Tax Haven 55 ICT FDI 636 UNCTADWorld Investment Report 2011 Non-Equity Modes of International Production and Development Foreign Direct Investment

More information

2017 978-4-560-01288-1 http://www.hakusuisha.co.jp/ Contents 6 20 26 33 37 39 41 44 57 7377 2 3 5 49 53 55 2 3 4 5 6 OK CD 3 5 2 8 2 7 8 9000 3 8 68000 32 9 CD CD CD 1511 CD! 10 2 CD?! CD 11 12 3600 10,000

More information

取引法の観点からみた資金決済に関する諸問題

取引法の観点からみた資金決済に関する諸問題 1 / /2010.1 105 1. 1 1 1 2008 5 2 2008 10 3 1 4 2007 8 1 2008 32 2 2008 5 12 2009 1 2009 2009 3 6 2008 12 2008 3 1842 32 4 2006 10 2009 4 2009 http://www.shojihomu.or.jp/saikenhou/indexja.html 2005 11

More information

untitled

untitled EU REACHEuPRoHS 1 2 2.1 REACH 2.1.1 REACH 2.1.2 2.2 EuP 2.3 RoHS 2.4 2.5 EU 2.6 1. (EU) REACH 1 (6 1 ) 2. 2.1 REACH 2.2 EuP 2 2005 4 2.3 RoHS 3 2.4 2007 2.5 2.6 1 (REACH:Registration,Evaluation,Authorization,and

More information

研究レポート表紙.PDF

研究レポート表紙.PDF No.118 November 2001 ISO ISO takeishi@fri.fujitsu.co.jp ISO14001 CEAR A4823 1. ISO14000 ISO14000 ISO14001 2. ISO ISO. ISO14001 ISO9000 OHSAS18001 18002 ISO14001 ISO IEC13335 ISO10006. ISO ISO14001 ISO9000

More information

Hills 00 ICI0 993 994 995 464,05 00 99,989 3 37,78 464 44,05 37,377 44 009 777,8 304,044 69 07,08 005 300,80 86,83 5,004 006 4,550 3,487 0,54 007 608,4 300,930 9 34,648 008 53,88 66,6 3 57,09 8,975 65,0

More information

A5 PDF.pwd

A5 PDF.pwd Global Reporting Initiative GRI 2013 International Integrated Reporting Council: IIRC IIRC 2013 European Union: EU European Parliament and the Council of the European Union 2014 Public Interest EntitiesPIE

More information

Ł\”ƒ1PDFŠp

Ł\”ƒ1PDFŠp 73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include

More information

公的年金制度の考え方と抜本改革の方向性.pdf

公的年金制度の考え方と抜本改革の方向性.pdf 9 8 1 (1) (9-1-1) (9-1-2) ( ) 9-1-1 9-1-3 1997 ( 9) 97 70 97 70 ( ) 60 60 15 60 97 70 60 ( 15 ) 2 5 3 60 9-1-2 GNP 40 147 60 1 9-1-2 60 60 40 (9-1-3) (9-1-4) ( ) 9-1-3 30 40 9-1-4 60 30 40 (9-1-5) (9-1-6)

More information

untitled

untitled L A - 5 8 SBIC 2005 12 ERISA Employee Retirement Income Security Act of 1974 L Leverage SBA LR Leverage Ratio SBA ME Management Expense PC Private Capital PD Participating Debenture PPA Prioritized Payment

More information

H28.4 / 11 28 7 1 28 28 1 27 29 30 4 1 29 5 5 2 2 1 2 2 28 3 1 28 http://www.city.saitama.jp/005/001/018/003/p036471.html 2 28 7 11 28 8 31 3 CD DVD 4 4 5 7 11 8 31 9 1 9 30 10 1 10 31 11 1 11

More information

AD WT/DS337/R, (trends) (para. 2.1) (non-injurious prices)( 1) 6.8% 24.5% 2005

AD WT/DS337/R, (trends) (para. 2.1) (non-injurious prices)( 1) 6.8% 24.5% 2005 AD WT/DS337/R, 2007 11 16 2008 1 15 2004 10 23 2003 10 1 2004 9 30 (trends) 2001 1 1 2004 9 30 (para. 2.1) (non-injurious prices)(1) 6.8% 24.5% 2005 4 22 7.2% (para. 2.3)(2) (minimum import prices, "MIPs")

More information

... 1... 2... 2... 3... 3... 4... 4... 5... 6 (a) 20... 6 (b) 10... 7 (c) 10... 8 (d) 24... 8 (e) 7... 9 (f) 7... 10... 10 (a) 12... 10 (b) 34... 11..

... 1... 2... 2... 3... 3... 4... 4... 5... 6 (a) 20... 6 (b) 10... 7 (c) 10... 8 (d) 24... 8 (e) 7... 9 (f) 7... 10... 10 (a) 12... 10 (b) 34... 11.. ... 1... 2... 2... 3... 3... 4... 4... 5... 6 (a) 20... 6 (b) 10... 7 (c) 10... 8 (d) 24... 8 (e) 7... 9 (f) 7... 10... 10 (a) 12... 10 (b) 34... 11... 13 (a) 7... 13 (b) 8... 14 (c) 19... 14... 16...

More information

通し組/F7:論説:西垣鳴人(送り)

通し組/F7:論説:西垣鳴人(送り) p EFT electronic funds transfer EFT IT IC integrated circuit IC IC IC IC IC IC IC debit system IC IC P NET IC IC EFT IC IC IC ATM IC IC http : //www.debitcard.gr.jp/about/index.html p p IC IC closed loop

More information

ISO GC 24

ISO GC 24 UNGC UNGC Mitsuhiro Umezu, Ph.D.: Associate Professor, Faculty of Business and Commerce, Keio University Ph. D. 23 ISO GC 24 25 CSR NGO NPO 26 GC NGO NPO 27 Communication on Progress COP The Principles

More information

スライド 1

スライド 1 Asian Inter-regional Professional Securities Market 200761 NIRA 20006 2002/6 2006/5 2009/1 2003/4 CP 2006/1 2007/1 2004/5 DVP 9/11 T+1 T+3 Customer First, Information Technology, Global Standard, Contestability

More information

Character of BUDO (Judo and Kendo) with reference to change of its judging rule Terushi MURAYAMA (Kyoto University of Education) Change of judging rule of Judo and Kendo as BUDO is summarized in an introduction,

More information

スライド 1

スライド 1 WEEE RoHS Supply Chain Management 10.29 1 2 3 4 WEEE WEEE RoHS RoHS TAC TAC Official Journal ( Official Journal ( 2003 2003 2 13 13 WEEE WEEE 9 2003 2003 12 12 31 31 RoHS RoHS 2004 2004 7 5 TAC TAC Work

More information

No.7, (2006) A Survey of Legislation Regarding Environmental Information in Europe and Japan IWATA Motokazu Nihon University, Graduate School of

No.7, (2006) A Survey of Legislation Regarding Environmental Information in Europe and Japan IWATA Motokazu Nihon University, Graduate School of No.7, 35-44 (2006) A Survey of Legislation Regarding Environmental Information in Europe and Japan IWATA Motokazu Nihon University, Graduate School of Social and Cultural Studies As Principle 10 of the

More information

機械指令 2006/42/EC への適合のためのガイド (第2版)

機械指令 2006/42/EC への適合のためのガイド (第2版) 2006/42/EC ( 2 ) e 2013 10 1 1 2 2 2 2.1......... 2 2.2........... 2 3 2 3.1................ 3 3.2..... 3 4 3 4.1....... 3 4.1.1 Annex IV 3 4.1.2 Annex IV......... 4 4.2........... 4 4.2.1............

More information

untitled

untitled IP 1 1 QoSQuality of Service PC FMC(Fixed Mobile Convergence) CATV IP IP NTT NGNNext Generation Network FMC NTT NTT KDDI FMC G IP "the internet PC P2Ppeer to peer () SaaS (Software as a Service) CGCConsumer

More information

;;; ;;; ;; ;; ;; ;; ;; ;; ;; ;; ;;;; ;;;; ;;;; ;;;;; ;;;; ;;;; ;;;; The World Bank Annual Report World Development

More information

個人情報保護本文.doc

個人情報保護本文.doc H13- WG ver..0 ECOM 14 3 WG 1...1 2...3 2.1...3 2.1.1...3 2.1. 2...4 2.1.3...4 2.1.4...5 2.1.5...6 2.1.6...6 3...8 3.1...8 3.2...8 3.2.1...8 3.2.2...9 3.3...10 3.3.1...10 3.3.2...11 3.3.3...12 3.3.4...14

More information

0. 1. Opening Ceremony 2. Table Discussion (A~F) 3. Table Rotation 4. Symposium 5. Curriculum Exchange 6. Legal Course 7. Welcome Party 8. Life Style

0. 1. Opening Ceremony 2. Table Discussion (A~F) 3. Table Rotation 4. Symposium 5. Curriculum Exchange 6. Legal Course 7. Welcome Party 8. Life Style Study Trip from Japan to Korea 2008 Over Pride and Prejudice ALSA Korea 18 th ~25 th, August, 2008 Seoul, Korea 0. 1. Opening Ceremony 2. Table Discussion (A~F) 3. Table Rotation 4. Symposium 5. Curriculum

More information

<835A837E8369815B944E95F183758362834E2E696E6462>

<835A837E8369815B944E95F183758362834E2E696E6462> OECD NIC Newly Industrializing Countries NIESNewly Industrializing Economies NIES GDP Global City / World City km² km² km² km² km² km² km² km² ( ) km² km² km² km² km² km² km² km² http://jawikipediaorg/wiki/

More information

資料1-3

資料1-3 WPT (2017) ( ) *JST Center of Innovation ( 13- ) Last 5X * 16 8, 15 7, 14 6 METLAB 16 20, 15 18 WPT * IEEE MTTS Wireless Power Transfer Conference ( 11-, ) MTTS TC-26 (Wireless Energy Transfer and Conversion

More information

四日市工場環境報告書2015年版

四日市工場環境報告書2015年版 Introduction 1 Contents 2 3 Environmental Management 4 Environmental Management 5 6 7 Environmental Management 8 Environmental Management 9 10 Environmental Management 11 Reducing Environmental Impact

More information

1章

1章 ... 1... 1... 1... 2... 2... 3... 3... 6... 10... 14... 18... 19... 20... 23... 29... 29... 33... 40... 47... 48... 48... 54... 54... 59... 61 ... 63... 65... 65... 66... 66... 69... 71... 107 1 2 3 //

More information

7,, i

7,, i 23 Research of the authentication method on the two dimensional code 1145111 2012 2 13 7,, i Abstract Research of the authentication method on the two dimensional code Karita Koichiro Recently, the two

More information

NOPR 1978 IPPIndependent Power Producer NOPR IPP PUCPublic Utility Commissions FERC Federal Energy Regulatory Commiss

NOPR 1978 IPPIndependent Power Producer NOPR IPP PUCPublic Utility Commissions FERC Federal Energy Regulatory Commiss 1978 12 IPP ISO 1996 RTO 34 1978 1988 NOPR 1978 IPPIndependent Power Producer 1988 1978 1988 NOPR IPP 1990 10 PUCPublic Utility Commissions FERC Federal Energy Regulatory Commission 2001 1970 5 1 1978

More information

Research on the use of public terminal (information kiosk) at post office ABSTRACT 1 It may be beneficial to install public terminal (information kiosk) for new customer channel at post office. So for

More information

日立 統合報告書 2017 (2017年3月期)

日立 統合報告書 2017 (2017年3月期) MANAGEMENT & 2017 6 01 1972 Bharat Forge Limited 1983 1994 1997 2016 02 1991 Alcan Inc. 1996 1998 2002 CEO 2007 Anglo American plc. CEO 2013 4 2013 03 2002 2010 2013 2014 2015 2017 04 1993 Emerson Electric

More information

幅広い業種や業務に適応可能なRFIDソリューション

幅広い業種や業務に適応可能なRFIDソリューション RFID RFID Solution Applicable to Various Types of Business 吉 田 正 橋 本 繁 落 合 孝 直 あらまし UHF RFID Radio Frequency IDentification UHF RFID RFID UHF RFID Abstract UHF-band Radio Frequency IDentification (RFID)

More information

h1-h4

h1-h4 JVA REPORT 12 '12 DECEMBER NO.155 MAIN REPORTS SCIENCE FICTIONS LOVE STORY EDUCATION ANIMATION ACTION KIDS MUSICAL CONCERT HOW-TO TV SHOW Article 12 Transfer of Rights 1A A Contracting Party may provide

More information

_“¡Œì

_“¡Œì 51 2008 15 28 Konno Masanobu 2005 11 2007 GP 51 2008 2005 11 2007 196372 50 200404 05 11 24 2000 0424 BRICs 2003 2005 10 200610.3 2001 12 WTO 1996 12 IMF 05 06 2004 12 78 20032004 BRICs CIEEs 30 CIEEs

More information

都市圏設定基準#5.PDF

都市圏設定基準#5.PDF CSIS Discussion Paper No. 37 Metropolitan Area Definitions in Japan Yoshitsugu Kanemoto and Kazuyuki Tokuoka Faculty of Economics, University of Tokyo Faculty of Economics, Doshisha University June 2001

More information

untitled

untitled UFJ 2001 EU EC EU 1993 93/37/EEC 2) 1997 Federal Acquisition Regulation FAR WTO Agreement on Government Procurement GPA 2001 2003 *1965 97 90 01 04 Association for Public Policy Analysis and Management

More information

The EMC Directives - Guide for 89/336/EEC and 2004/108/EC

The EMC Directives - Guide for 89/336/EEC and 2004/108/EC EMC 89/336/EEC 2004/108/EC ( 2 ) EMC 2007 3 1 1 1.1 EMC............ 1 1.1.1......... 1 1.1.2........ 2 1.2................... 2 1.2.1.......... 2 1.2.2.......... 2 1.2.3......... 2 1.2.4............. 2

More information

- 1 -

- 1 - - 1 - - 2 - - 3 - - 4 - - 5 - - 6 - - 7 - - 8 - - 9 - - 10 - - 11 - - 12 - - 13 - - 14 - - 15 - 1 2 1-16 - 2 3 4 5 6 7-17 - 1 2 1 2 3 4-18 - 1 2 3 4 1 2-19 - 1 2 3 1 2-20 - 3 4 5 6 7 1-21 - 1 2 3 4-22

More information

16 FOCUS BEPS M&A BEPS 30 BEPS 33

16 FOCUS BEPS M&A BEPS 30 BEPS 33 16 FOCUS BEPS 16 26 M&A BEPS 30 BEPS 33 BEPS and business BEPS BEPS 2015 10G20BEPS BEPS BEPS Credits: Wiktor Dabkowski, Pitju/Shutterstock, Randy Glass (illustration) OECD BEPS 1OECD 15 BEPS 3 1 2 3 BEPS

More information

【資料4】これまでの議論のまとめ .PDF

【資料4】これまでの議論のまとめ .PDF 1. 1 2 1 2 1 Business Method Patent 2 1 EuropeanPatentConventionEPC 3 EPC 2000 11 EPC 52 100 101 (process) (machine) (manufacture) (compositions of matter) category (law of nature) (physical phenomena)

More information

社会システム研究21_ 畠山.indd

社会システム研究21_ 畠山.indd Dunning E-mailba042002@ed.ritsumei.ac.jp Dunning OLI Dunning OLI OLI FDIForeign Direct Investment Dunning OLI OLI ParadigmDunning OLI Ownership-Specific Advantages Location Specific Advantages Internationalization

More information

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net FINANCIAL FACT BOOK 2002 FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net Sales Gross Profit Margin

More information

12号 中島稔哲.pwd

12号 中島稔哲.pwd APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting

More information

5 西村成弘/P62‐78

5 西村成弘/P62‐78 Owen D. Young as an Entrepreneur 1. The General Electric History, 1876-1986, Annual Report 2. 3. 4. é é é à á é é é ü ä ü ü ä á Electric-Power Industry: Supply of Electrical Equipment and Competitive

More information

パテントプールに関する独禁法上の理論的整理

パテントプールに関する独禁法上の理論的整理 36132...2...2..2...3...3...3...4...6 EC...8...8 MPEG-2...9 EC... 11...12...12...13...14...15...16...17 3...18...19...19 EC UEFA...20...23...25 1 / 25 1 12 2 19 2 3 2 12 4 1 15 4 22 2 634 2003 95 1 3 1994

More information

クイックスタートガイド [SC-03E]

クイックスタートガイド [SC-03E] a L R 2.4 FH1 / DS4 / OF4 / XX8 IEEE802.11b/g/n IEEE802.11a/n J52 W52 W53 W56 g h a i b j c k m n o p q s t u v w t d e f l g a b c d r e f g h i j k l m n o p q r s t u v w x

More information

(2) IPP Independent Power Producers IPP 1995 NCC(New Common Carrier NCC NTT NTT NCC NTT NTT IPP 2. IPP 2.1 1995 4 (3) [1] [2] IPP [2] IPP IPP [1] [2]

(2) IPP Independent Power Producers IPP 1995 NCC(New Common Carrier NCC NTT NTT NCC NTT NTT IPP 2. IPP 2.1 1995 4 (3) [1] [2] IPP [2] IPP IPP [1] [2] / 1995 Grid Access Model 1. (1) 22 1998 12 11 2000-1- (2) IPP Independent Power Producers IPP 1995 NCC(New Common Carrier NCC NTT NTT NCC NTT NTT IPP 2. IPP 2.1 1995 4 (3) [1] [2] IPP [2] IPP IPP [1] [2]

More information

untitled

untitled 1.EU 1975 (75/442/EEC) Council Directive of 15 July 1975 on Waste 91/156/EEC91/692/EEC96/350/EC 1994 94/62/EC European Parliament and Council Directive 94/62/EC of 20 December 1994 on packaging and packaging

More information

1 Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes (Bloomberg Oct 21, 2010) 2

1 Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes (Bloomberg Oct 21, 2010) 2 1 1 Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes (Bloomberg Oct 21, 2010) 2 3 2 OECD 2013 10 3 Memorandum on transfer pricing documentation and country by country reporting 4 5 3 OECD OECD

More information

独禁法上の正当化理由と独禁法適用除外制度について(航空市場における市場画定を手掛かりとして)

独禁法上の正当化理由と独禁法適用除外制度について(航空市場における市場画定を手掛かりとして) 06125 1 2 1 1999.12.20 2001.11.30 2 1997 2000 p185194 1 3 4 5 6 3 4 1997 p136 p175 5 p155 6 2 7 7 11 12 14 13 11 3 49 10 2000 p21 [ ] 1997 p137 1997 p83 4 8 9 p134 p15 2000 10 p50 (p51) 8 p84 9 1995 P71

More information

「欧州各国におけるエネルギー環境税制に関する調査」

「欧州各国におけるエネルギー環境税制に関する調査」 IEEJ2004 10 15 15 5 16 10-1- IEEJ2004 10 1.1.1 1.1.2 50.19 /L 95.7 56.2 /L 107.2 47.10 /L 89.8 53.27 /L 101.6 47.1 /L 89.8 28.10 /L 53.6 3.82 /L 7.3 4.22 /L 8.1 27.10 /L 51.7 9.00 /kg 17.2 1 =190.76 2003

More information

テロリズムの定義

テロリズムの定義 19 EU 2001 11 3000 2005 21 1 Gilbert Guillaume, "Terrorism and International Law", International & Comparative Law Quarterly, vol.53, part3 (July 2004), p.537. 38 2005.10 =terror terror terror 18 terror

More information

IMFの融資制度 : アイスランド、ウクライナ、ハンガリー、ラトビアのケースをもとにして

IMFの融資制度 : アイスランド、ウクライナ、ハンガリー、ラトビアのケースをもとにして Global Economy," Address to the Chicago Council on Foreign Relations, February 27. IMF -- IMF, 1997, "Thailand: Letter of Intent," November 25. IMF, 1997, "Indonesia: Letter of Intent," October 31. IMF,

More information

... 5... 8... 8... 10... 10... 10... 11... 12 Prior Informed Consent : PIC... 13 (Mutual Agreed Term: MAT )... 14 (Benefit-sharing)... 14 (Compliance)... 15 (Genetic Resources Related Traditional Knowledge)...

More information

CISG NEWHOUSE CISG CISG CISG CISG CISG CISG CISG uncitral.org/uncitral/en/uncitral_texts/sale_goods/1980cisg_status.html URL CISG

CISG NEWHOUSE CISG CISG CISG CISG CISG CISG CISG   uncitral.org/uncitral/en/uncitral_texts/sale_goods/1980cisg_status.html URL CISG CISG Adam NEWHOUSE CISG Ritsumeikan Law Review CISG NEWHOUSE CISG CISG CISG CISG CISG CISG CISG http://www. uncitral.org/uncitral/en/uncitral_texts/sale_goods/1980cisg_status.html URL CISG CISG UNCITRAL

More information

ロシア経済の現状と展望

ロシア経済の現状と展望 2000 TEK 1 GDP 2004 2005 2006 2004 100 2005 100 100 2 100 2005 1855 150 60 2006 50 3 50 27 11 NHK BS 23 26 2005.6.10 2004.3 p.20. 29 60 4 5 6 2004 10 14 7 8 BRICs 9 21 CNPC 10 SCO 11 SCO 60 60 2005.5.7

More information

untitled

untitled OECD IMF 1 2 3 20 2007 10-1 - ...3... 5... 7... 11... 11... 13... 19... 23... 26... 27... 28... 29-2 - 20 10% BOX - 3 - ) 2009 1 2010-4 - 10-5 - ETF ( ) 20 20 10 10 German Council of Economic Experts Annual

More information

Notice Concerning Personnel Changes

Notice Concerning Personnel Changes To whom it may concern: February 17, 2011 Company name: Mitsubishi Estate Co., Ltd. Representative: Keiji Kimura, President and Chief Securities code: 8802 Contact: Koji Kiyosawa, General Manager, Corporate

More information

Research on Academic Degrees and University Evaluation The Chronicle of Higher Education Chronicle Analytical Perspectives Research Centers Directory Research Centers Directory Administrative Policies

More information

株式会社幸楽苑

株式会社幸楽苑 35th Business Report http://www.kourakuen.co.jp/ To Our Shareholders Management Report CONTENTS 1 2 3 6 7 8 9 11 14 15 16 17 1 2 Management Strategy 3 4 5 6 Management Strategy Commentary Information 7

More information

橡03_ccTLD_rev.PDF

橡03_ccTLD_rev.PDF cctld 2003. 4. 30 JPRS ( ) hotta@jprs.co.jp http://.jp/ 1 TLD ICANN cctld 2003.3.23-25 ccnso ITU IDN ( ) ENUM 2 ccnso ccnso : country code Names Supporting Organization DNSO ASO PSO ISP cctld GNSO ccnso

More information

October 27, 2008

October 27, 2008 To whom it may concern: March 18, 2013 Company name: Mitsubishi Estate Co., Ltd. Representative: Hirotaka Sugiyama, President and Chief Securities code: 8802 Contact: Keiji Takano, General Manager, Telephone:

More information

17. (1) 18. (1) 19. (1) 20. (1) 21. (1) (3) 22. (1) (3) 23. (1) (3) (1) (3) 25. (1) (3) 26. (1) 27. (1) (3) 28. (1) 29. (1) 2

17. (1) 18. (1) 19. (1) 20. (1) 21. (1) (3) 22. (1) (3) 23. (1) (3) (1) (3) 25. (1) (3) 26. (1) 27. (1) (3) 28. (1) 29. (1) 2 1. (1) 2. 2 (1) 4. (1) 5. (1) 6. (1) 7. (1) 8. (1) 9. (1) 10. (1) 11. (1) 12. (1) 13. (1) 14. (1) 15. (1) (3) 16. (1) 1 17. (1) 18. (1) 19. (1) 20. (1) 21. (1) (3) 22. (1) (3) 23. (1) (3) 24. 1 (1) (3)

More information

SURE: Shizuoka University REp http://ir.lib.shizuoka.ac.jp/ Title ヨーロッパにおける 大 学 の 国 際 化 の 推 進 と 課 題 : チェコ での エラスムス プログラム の 実 施 事 例 から Author(s) 松 田, 紀 子 Citation 静 岡 大 学 国 際 交 流 センター 紀 要. 6, p. 93-103

More information

untitled

untitled facebook facebook facebook facebook http://www.toritsugimanabu.com/ facebook facebook http://www.facebook.com/social10000?v=app_4949752878&ref=sgm facebook facebook facebook facebook http://www.facebook.com/social10000?v=app_4949752878&ref=sgm

More information

2

2 NSCP-W61 08545-00U60 2 3 4 5 6 7 8 9 10 11 12 1 2 13 7 3 4 8 9 5 6 10 7 14 11 15 12 13 16 17 14 15 1 5 2 3 6 4 16 17 18 19 2 1 20 1 21 2 1 2 1 22 23 1 2 3 24 1 2 1 2 3 3 25 1 2 3 4 1 2 26 3 4 27 1 1 28

More information

1

1 4 IP 8293 IP 4.1 WTO-TRIPS IP 82931998 1 Customs Administrative OrderCAO 7-1993 IP CAO 7-1993 CAO 6-2002 IP IP CAO 6-2002 TCCP 2530 2536 3601 3 1 62002Customs Administrative Order 06-2002 IP infringing

More information

NOV2016 TMG

NOV2016 TMG Text Carlos Barria/Reuters 1990 97 2011 2016 原 化 燃料 電源 然エネルギー 熱電併給 独占 市場 公正な競争市場 閉鎖的 地域独 型 ネットワーク 開放的 広域的 垂直統合 構造 平展開 受け 統 的 市 の役割 活発 多様 < 由化以前 : 発送電 貫 > < 由化以降 > < 発送電分離以降 > 発電 発電 IPP 発電事業 由競 争 法定独占

More information

4 2000 3500 5 (2) (1) 4 24 NTT Super Cash1999-2001 2000.10-2001.3 <http://www.s-cash.gr.jp/whats_news/1016/r1_3.html>(31 1 May.2001) 5 1997 12 1999 5

4 2000 3500 5 (2) (1) 4 24 NTT Super Cash1999-2001 2000.10-2001.3 <http://www.s-cash.gr.jp/whats_news/1016/r1_3.html>(31 1 May.2001) 5 1997 12 1999 5 No.5, 185-196 (2004) Conformity to the next-generation currency seen from a Electronic money classification : OSHIMA Kazuchika Nihon University, Graduate School of Social and Cultural Studies Internet

More information

03_坂野慎二.indd

03_坂野慎二.indd 2014 pp. 33 54 3 PISA 2012a 3 14 PISA 2015 2 17 33 2014 2001 2006 2 1 3 1 2006 2006 2007 2007 2008/09 2012 / 2008 PISA PISA2003 PISA2006 PISA OECD 2014 7 3 5 OECD 1990 1998 12 1 2001 2006 2012 2009 2012

More information

【特集・ニュース】 ◇キーワード

【特集・ニュース】 ◇キーワード KDDIR&A 201110 EU KDDI 1 19997EU 20042005EU 20076 20097SMS 20117 EU GSMA Vodafone O2 T-Mobile Digital Agenda PAGE 1 of 19 Title Author Abstract The EU s Regulations for International Roaming Kentaro Izumi,

More information

所得税の税収構造の要因分解による実証分析 : 所得控除の税収ロスと税率変更による増収額の試算

所得税の税収構造の要因分解による実証分析 : 所得控除の税収ロスと税率変更による増収額の試算 Kwansei Gakuin University Rep Title Author(s) 所 得 税 の 税 収 構 造 の 要 因 分 解 による 実 証 分 析 : 所 得 控 除 の 税 収 ロス と 税 率 変 更 による 増 収 額 の 試 算 Uemura, Toshiyuki, 上 村, 敏 之 Citation 経 済 学 論 究, 66(2): 119-135 Issue Date

More information

条件付償還義務株式の会計処理について

条件付償還義務株式の会計処理について E-mail: atsushi.itabashi@boj.or.jp ASBJ ASBJ FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards FASB DES

More information

1 1 1 [2000]

1 1 1 [2000] * 2000 7 26 1 1 1 [2000] 1 2 1 2 2 1 B to C 250000 億円 200000 日本米国 213,200 150000 100000 50000 0 153,600 106,900 71,100 66,620 42,700 43,860 22,500 26,940 15,340 645 3,360 7,730 1998 年 1999 年 2000 年 2001

More information

untitled

untitled 2009.1.12 A5P21073 A5P21073 1 2009.1.12 A5P21073 4 The World of GOLDEN EGGS Harbot 5 ANA so-net 6 2 2009.1.12 A5P21073 1 http://www.chara-labo.com/talk02.htmlhp 1970 1990 90 2000 1999 2 700 1 6800 30 3

More information