令和５年度税制改正の大綱が閣議決定され、Pillar TwoのIIRの法制化が盛り込まれた（75頁以下）。同95頁以下に、【付記】各対象会計年度の国際最低課税額に対する法人税（仮称）の創設等。与党税制大綱について南繁樹弁護士のnewsletterも出ている。
この機会に、2021年10月合意以降のOECD文書へのリンクをまとめておく。出所はここ。
- October 2021: Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
- December 2021: Global Anti-Base Erosion Model (GloBE) Rules - Pillar Two
- March 2022: Commentary to the Global Anti-Base Erosion Model (GloBE) Rules - Pillar Two
- Early 2022: Public consultations on the implementation aspects of Pillar One and Pillar Two
- July 2022: Public consultation on the Progress Report on Amount A under Pillar One
- October 2022: Public consultation on the Progress Report on the Administration and Tax Certainty Aspects of Amount A under Pillar One
- December 2022: Public consultation on Amount B under Pillar One
- December 2022: Public consultation document on Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and Other Relevant Similar Measures
- December 2022: Implementation package for Pillar Two