<br />
<b>Warning</b>:  Undefined array key "global_protection_id" in <b>/home/netst/kuno-cpa.co.jp/public_html/india_blog/wp-content/plugins/content-protector/inc/class-ps-rest-handler.php</b> on line <b>51</b><br />
{"id":1367,"date":"2016-10-11T10:38:46","date_gmt":"2016-10-11T10:38:46","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e7%a7%bb%e8%bb%a2%e4%be%a1%e6%a0%bc%e7%a8%8e%e5%88%b6%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6\/"},"modified":"2021-08-22T02:17:18","modified_gmt":"2021-08-22T02:17:18","slug":"transfer-pricing-regulation-6","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/transfer-pricing-regulation-6\/","title":{"rendered":"\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>Tokyo Consulting Firm Private Limited<\/p>\n<p>\u30c7\u30ea\u30fc\u7d71\u62ec\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/p>\n<p>\u4e2d\u6751\u3000\u5320\u543e\uff08\u306a\u304b\u3080\u3089\u3000\u3057\u3087\u3046\u3054\uff09<\/p>\n<p>TEL: +91 9599458263 \/ E-MAIL: <a>nakamura.shogo@tokyoconsultinggroup.com<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u4eca\u9031\u3082\u7686\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u3054\u8cea\u554f\u306b\u3064\u3044\u3066\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>Q:\u3000<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u3069\u306e\u3088\u3046\u306a\u4f01\u696d\u304c\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u8abf\u67fb\u306e\u30bf\u30fc\u30b2\u30c3\u30c8\u306b\u306a\u308a\u6613\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>A:\u3000<\/p>\n<p>\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u304c\u3001\u5f53\u5c40\u304b\u3089\u76ee\u3092\u4ed8\u3051\u3089\u308c\u3084\u3059\u3044\u30b1\u30fc\u30b9\u306f\u78ba\u304b\u306b\u5b58\u5728\u3057\u307e\u3059\u3002\u4e0b\u8868\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<table width=\"847\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"207\">\n<p>X\u793e<\/p>\n<\/td>\n<td width=\"223\">\n<p>&times;01\u5e74\u5ea6<\/p>\n<\/td>\n<td width=\"208\">\n<p>&times;02\u5e74\u5ea6<\/p>\n<\/td>\n<td width=\"209\">\n<p>&times;03\u5e74\u5ea6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u58f2\u4e0a\u9ad8\uff08\u9023\u7d50\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>11,087,140\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>9,907,996\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>8,650,105\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u55b6\u696d\u5229\u76ca\uff08\u9023\u7d50\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>851,879\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>868,905\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>630,920\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"223\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"208\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"209\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u58f2\u4e0a\u9ad8\uff08\u5358\u72ec\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>4,030,881\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>3,757,087\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>3,489,106\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u55b6\u696d\u5229\u76ca\uff08\u5358\u72ec\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>201,719\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>239,891\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>147,554\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"223\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"208\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"209\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u9023\u7d50\u55b6\u696d\u5229\u76ca<\/p>\n<\/td>\n<td width=\"223\">\n<p><span style=\"background-color: #00ff00;\">7.68%<\/span><\/p>\n<\/td>\n<td width=\"208\">\n<p>8.77%<\/p>\n<\/td>\n<td width=\"209\">\n<p>7.29%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u5358\u72ec\u55b6\u696d\u5229\u76ca<\/p>\n<\/td>\n<td width=\"223\">\n<p><span style=\"background-color: #00ff00;\">5.00%<\/span><\/p>\n<\/td>\n<td width=\"208\">\n<p>6.38%<\/p>\n<\/td>\n<td width=\"209\">\n<p>4.22%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"847\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"207\">\n<p>\u3000\u3000\u3000\u3000\u3000Y\u793e<\/p>\n<\/td>\n<td width=\"223\">\n<p>&times;01\u5e74\u5ea6<\/p>\n<\/td>\n<td width=\"208\">\n<p>&times;02\u5e74\u5ea6<\/p>\n<\/td>\n<td width=\"209\">\n<p>&times;03\u5e74\u5ea6<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u58f2\u4e0a\u9ad8\uff08\u9023\u7d50\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>8,295,695\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>7,475,436\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>7,159,616\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u55b6\u696d\u5229\u76ca\uff08\u9023\u7d50\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>71,750\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>191,255\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>113,919\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"223\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"208\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"209\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u58f2\u4e0a\u9ad8\uff08\u5358\u72ec\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>4,013,101\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>3,179,579\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>2,895,413\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u55b6\u696d\u5229\u76ca\uff08\u5358\u72ec\uff09<\/p>\n<\/td>\n<td width=\"223\">\n<p>141,971\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"208\">\n<p>-15,590\u767e\u4e07\u5186<\/p>\n<\/td>\n<td width=\"209\">\n<p>-64,622\u767e\u4e07\u5186<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"223\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"208\">\n<p>\u3000<\/p>\n<\/td>\n<td width=\"209\">\n<p>\u3000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u9023\u7d50\u55b6\u696d\u5229\u76ca<\/p>\n<\/td>\n<td width=\"223\">\n<p><span style=\"background-color: #00ff00;\">0.86%<\/span><\/p>\n<\/td>\n<td width=\"208\">\n<p>2.55%<\/p>\n<\/td>\n<td width=\"209\">\n<p>1.59%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"207\">\n<p>\u5358\u72ec\u55b6\u696d\u5229\u76ca<\/p>\n<\/td>\n<td width=\"223\">\n<p><span style=\"background-color: #00ff00;\">3.53%<\/span><\/p>\n<\/td>\n<td width=\"208\">\n<p>\u25b30.49%<\/p>\n<\/td>\n<td width=\"209\">\n<p>\u25b32.23%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>X\u793e\u3001Y\u793e\u53cc\u65b9\u3068\u3082\u306b\u5927\u304d\u306a\u4f01\u696d\u3067\u3059\u306d\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u56fd\u5185\u5916\u306b\u591a\u6570\u306e\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&times;\uff10\uff11\u5e74\u5ea6\u306eX\u793e\u3092\u898b\u308b\u3068\u3001\u5358\u72ec\u306e\u55b6\u696d\u5229\u76ca\u3088\u308a\u9023\u7d50\u306e\u55b6\u696d\u5229\u76ca\u7387\u306e\u65b9\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9006\u306b\u3001&times;\uff10\uff11\u5e74\u5ea6\u306eY\u793e\u306e\u5834\u5408\u306f\u5358\u72ec\u306e\u55b6\u696d\u5229\u76ca\u7387\u304c\u9023\u7d50\u306e\u55b6\u696d\u5229\u76ca\u7387\u3088\u308a\u5c0f\u3055\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u69d8\u3005\u306a\u8981\u56e0\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4e00\u8a00\u3067\u539f\u56e0\u306f\u8a00\u3044\u73fe\u305b\u307e\u305b\u3093\u304c\u3001\u5f53\u5c40\u3067\u306f<\/p>\n<p>\u300c\u5358\u72ec\u5229\u76ca\u3068\u9023\u7d50\u5229\u76ca\u3092\u898b\u6bd4\u3079\u3066\u3001\u5358\u72ec\u3088\u308a\u9023\u7d50\u304c\u591a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u3067\u5229\u76ca\uff08\u6240\u5f97\uff09\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u7d50\u679c\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u3082\u3057\u304b\u3059\u308b\u3068\u3001\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u304c\u5b50\u4f1a\u793e\u3001\u95a2\u9023\u4f1a\u793e\u3078\u79fb\u8ee2\u3057\u3066\u3044\u308b<\/p>\n<p>\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u300d\u3068\u3044\u3063\u305f\u898b\u65b9\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u6d77\u5916\u3068\u306e\u53d6\u5f15\u306a\u3069\u5229\u76ca\u79fb\u8ee2\u306e\u53ef\u80fd\u6027\u306b\u8abf\u67fb\u306e\u91cd\u70b9\u304c\u7f6e\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307f\u306a\u3055\u3093\u826f\u3044\u9031\u672b\u3092\u304a\u904e\u3054\u3057\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u4e2d\u6751\u3000\u5320\u543e<\/p>\n<p>&nbsp;<\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p> <a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\">&nbsp;<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"Tokyo Consulting Firm Private Limited \u30c7\u30ea\u30fc\u7d71\u62ec\u30de\u30cd\u30fc\u30b8\u30e3\u30fc \u4e2d\u6751\u3000\u5320\u543e\uff08\u306a\u304b\u3080\u3089\u3000\u3057\u3087\u3046\u3054\uff09 TEL: +91 9599458263 \/ E-MAIL: nakamura.shog [&hellip;]","protected":false},"author":1,"featured_media":1911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[24,22],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2018\/12\/\u305d\u306e\u4ed6.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-m3","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1367"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=1367"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1367\/revisions"}],"predecessor-version":[{"id":2484,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1367\/revisions\/2484"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/1911"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=1367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=1367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=1367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}