Tokyo Consulting Firm Private Limited<\/p>\n

\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1<\/p>\n

\u8c37\u5ddd \u5343\u88d5\uff08\u305f\u306b\u304c\u308f\u3000\u3061\u3072\u308d\uff09<\/p>\n

TEL: +91 7678007312 \/ E-MAIL: tanigawa.chihiro@tokyoconsultinggroup.com<\/a><\/p>\n

 <\/p>\n

\u7686\u69d8\u3000\u3053\u3093\u306b\u3061\u306f<\/p>\n

\u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002<\/p>\n

\u30e0\u30f3\u30d0\u30a4\u306f\u6bb5\u3005\u6691\u3055\u3092\u5897\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3002\u7686\u3055\u3093\u590f\u30d0\u30c6\u306b\u306f\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u3055\u3066\u3001\u4eca\u9031\u3082\u304a\u5ba2\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u3054\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Q: \u30a4\u30f3\u30c9\u3067\u306eAPA\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u7c21\u5358\u306b\u624b\u7d9a\u304d\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

A: APA\u7533\u8acb\u306e\u624b\u7d9a\u304d\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u2460\u4e8b\u524d\u76f8\u8ac7\uff08Pre-filing Consultation<\/strong>\uff09<\/strong><\/p>\n

\u3000- APA\u306e\u7533\u8acb\u306b\u306f\u4e8b\u524d\u76f8\u8ac7\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e8b\u524d\u76f8\u8ac7\u306b\u306fDGIT\uff08Director General of Income Tax, International Taxation: \u6240\u5f97\u7a0e\u56fd\u969b\u8ab2\u7a0e\u5c40\uff09\u3078\u7533\u8acb\u66f8\uff08Form 3CED\uff09\u3092\u63d0\u51fa\u3057\u3001\u4e3b\u306b\u7533\u8acb\u3059\u308bAPA\u306e\u5bfe\u8c61\u7bc4\u56f2\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u5bfe\u3059\u308b\u8ad6\u70b9\u3001\u53ca\u3073\u5bfe\u8c61\u53d6\u5f15\u306e\u9069\u5408\u6027\u7b49\u304c\u78ba\u8a8d\u3055\u308c\u3001\u8af8\u6761\u4ef6\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u533f\u540d\u3067\u306e\u4e8b\u524d\u76f8\u8ac7\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e8b\u524d\u76f8\u8ac7\u5f8c\u3001APA\u3092\u958b\u59cb\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u81ea\u7531\u306b\u53d6\u308a\u6c7a\u3081\u308b\u4e8b\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2461APA<\/strong>\u306e\u7533\u8acb<\/strong><\/p>\n

\u3000- \u4e8b\u524d\u76f8\u8ac7\u5f8c\u3001APA\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u306fForm 3CEB\u3092\u4e00\u5b9a\u306e\u671f\u9593\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u30e6\u30cb\u30e9\u30c6\u30e9\u30eb\u306e\u5834\u5408\u306fDGIT\u3001\u30d0\u30a4\u30e9\u30c6\u30e9\u30eb\u53c8\u306f\u591a\u56fd\u9593APA\u306e\u5834\u5408\u306f\u3001\u30a4\u30f3\u30c9\u306e\u6a29\u9650\u3042\u308b\u5f53\u5c40\uff08\u76f8\u4e92\u5354\u8b70\u62c5\u5f53\uff09\u306b\u7533\u8acb\u3057\u307e\u3059\u3002\u7533\u8acb\u8005\u306f\u3001\u57fa\u672c\u7684\u4e8b\u9805\u3001\u5bfe\u8c61\u53d6\u5f15\u306e\u7bc4\u56f2\u3001APA\u306e\u7a2e\u985e\u3001\u30d0\u30a4\u30e9\u30c6\u30e9\u30eb\u53c8\u306f\u4ed6\u56fd\u9593\u306b\u3057\u306a\u3044\u7406\u7531\uff08\u30e6\u30cb\u30e9\u30c6\u30e9\u30eb\u3067\u7533\u8acb\u3059\u308b\u5834\u5408\uff09\u3001\u7533\u8acb\u3059\u308b\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u3001\u8a73\u7d30\u306a\u6a5f\u80fd\u5206\u6790\u3001\u5358\u4f53\u30fb\u9023\u7d50\u6c7a\u7b97\u66f8\uff08\u76f4\u524d5\u671f\u5206\uff09\u7b49\u306e\u63d0\u51fa\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u6642\u3001\u4e00\u5b9a\u306e\u7533\u8acb\u6599\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2462APA<\/strong>\u7533\u8acb\u306e\u53d6\u308a\u4e0b\u3052<\/strong><\/p>\n

\u3000- \u7533\u8acb\u8005\u306fAPA\u306e\u5408\u610f\u304c\u53d6\u308c\u308b\u524d\u3067\u3042\u308c\u3070\u3044\u3064\u3067\u3082APA\u7533\u8acb\u306e\u53d6\u308a\u4e0b\u3052\u304c\u51fa\u6765\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7533\u8acb\u6599\u306f\u9084\u4ed8\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u2463\u7533\u8acb\u306e\u4e0d\u5099<\/strong><\/p>\n

\u3000- \u7533\u8acb\u66f8\u985e\u3084\u60c5\u5831\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7533\u8acb\u8005\u306f\u7533\u8acb\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u305d\u306e\u65e8\u306e\u901a\u77e5\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u7533\u8acb\u8005\u306f15<\/span>\u65e5\u4ee5\u5185<\/span>\u306b\u4e0d\u5099\u3092\u4fee\u6b63\u3059\u308b\u304b\u300115\u65e5\u4ee5\u5185\uff0830\u65e5\u307e\u3067\u5ef6\u9577\u304c\u53ef\u80fd\u3067\u3059\u3002\uff09\u306b\u4fee\u6b63\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u7533\u8acb\u304c\u5374\u4e0b\u3055\u308c\u3001\u7533\u8acb\u6599\u306f\u7d0d\u7a0e\u8005\u306b\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2464APA<\/strong>\u7533\u8acb\u624b\u7d9a\u304d<\/strong><\/p>\n

\u3000- \u7533\u8acb\u306e\u53d7\u4ed8\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001APA\u30c1\u30fc\u30e0\u304c\u8abf\u67fb\u3092\u884c\u3044\u307e\u3059\u3002\u7533\u8acb\u8005\u3068\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3092\u884c\u3044\u3001\u8cea\u7591\u5fdc\u7b54\u30fb\u8ffd\u52a0\u8cc7\u6599\u306e\u63d0\u51fa\u7b49\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u3053\u308c\u304c\u7d42\u308f\u308b\u3068APA\u30c1\u30fc\u30e0\u306f\u5831\u544a\u66f8\u6848\u3092\u4f5c\u6210\u3057\u3001DGIT\u307e\u305f\u306f\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\uff08\u76f8\u4e92\u5354\u8b70\u62c5\u5f53\uff09\u306b\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002\u5404\u6a5f\u95a2\u306f\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u5408\u610f\u6848\u3092\u4f5c\u6210\u3057\u3001\u4e2d\u592e\u653f\u5e9c\u306e\u627f\u8a8d\u3092\u5f97\u3066\u3001<\/p>\n

\u76f4\u63a5\u7a0e\u4e2d\u592e\u59d4\u54e1\u4f1a\uff08Central Board of Direct Taxes=\u4ee5\u4e0b\u3001“CBDT”\uff09\u3068\u7533\u8acb\u8005\u3068\u306e\u9593\u3067\u5bfe\u8c61\u56fd\u969b\u53d6\u5f15\u3001\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u7b49\u306b\u3064\u3044\u3066\u5408\u610f\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2465APA<\/strong>\u5f8c\u306e\u9806\u5b88\u4e8b\u9805<\/strong><\/p>\n

\u3000- APA\u306e\u5bfe\u8c61\u671f\u9593\u4e2d\u3001\u7d0d\u7a0e\u8005\u306f\u6bce\u5e74\u3001\u5e74\u6b21\u5831\u544a\u66f8\uff08Annual Compliance Report\uff1d\u4ee5\u4e0b\u3001“ACR”\uff09\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002ACR\u306f\u6cd5\u4eba\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5f8c30\u65e5\u4ee5\u5185\u3001\u307e\u305f\u306fAPA\u7de0\u7d50\u5f8c90\u65e5\u4ee5\u5185\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u307e\u3067\u304c\u63d0\u51fa\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u5b98\uff08Transfer Pricing Officer\uff09\u306fAPA\u306e\u5408\u610f\u5185\u5bb9\u306f\u7d0d\u7a0e\u8005\u306b\u3088\u3063\u3066\u9069\u5207\u306b\u9806\u5b88\u3055\u308c\u3066\u3044\u308b\u304b\u76e3\u67fb\u3092\u884c\u3044\u307e\u3059\u3002\u76e3\u67fb\u7d50\u679c\u5831\u544a\u66f8\u306fACR\u63d0\u51fa\u65e5\u306e\u5c5e\u3059\u308b\u6708\u672b\u304b\u30896\u304b\u6708\u4ee5\u5185\u306bDGIT\u307e\u305f\u306f\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u3078\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2466APA<\/strong>\u306e\u53d6\u308a\u6d88\u3057<\/strong><\/p>\n

\u3000- \u7d0d\u7a0e\u756a\u53f7\u304c\u5e74\u6b21\u5831\u544a\u306e\u63d0\u51fa\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u5e74\u6b21\u5831\u544a\u306e\u5185\u5bb9\u306b\u91cd\u5927\u306a\u8aa4\u308a\u304c\u3042\u308b\u5834\u5408\u3001\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u5b98\u304c\u7d0d\u7a0e\u8005\u306eAPA\u5408\u610f\u8af8\u6761\u4ef6\u306e\u4e0d\u5c65\u884c\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306b\u3088\u308b\u4e0d\u6b63\u3001\u4e8b\u5b9f\u95a2\u4fc2\u306e\u507d\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001CBDT\u306fAPA\u3092\u53d6\u308a\u6d88\u3059\u4e8b\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u2467APA<\/strong>\u306e\u898b\u76f4\u3057\u3001\u66f4\u65b0<\/strong><\/p>\n

\u3000- \u3082\u3057\u3001APA\u306b\u95a2\u3057\u3066\u91cd\u8981\u306a\u524d\u63d0\u6761\u4ef6\u3084\u95a2\u9023\u3059\u308b\u6cd5\u5f8b\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u30d0\u30a4\u30e9\u30c6\u30e9\u30eb\u3084\u591a\u56fd\u9593APA\u306b\u304a\u3044\u3066\u6761\u7d04\u76f8\u624b\u56fd\u306e\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u304b\u3089\u306e\u8981\u8acb\u304c\u5225\u9014\u3042\u308b\u5834\u5408\u306fAPA\u306f\u898b\u76f4\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002APA\u306e\u5bfe\u8c61\u671f\u9593\u304c\u6e80\u4e86\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u306f\u5f53\u521d\u3068\u540c\u69d8\u306e\u624b\u7d9a\u304d\u306b\u3088\u308aAPA\u306e\u66f4\u65b0\u3092\u7533\u8acb\u3059\u308b\u4e8b\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u9802\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u8c37\u5ddd\u3000\u5343\u88d5<\/p>\n

<\/a> <\/span><\/p>\n

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