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\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\u7686\u69d8\u3001\u304a\u5143\u6c17\u3067\u304a\u904e\u3054\u3057\u3067\u3057\u3087\u3046\u304b\uff1f\u79c1\u306f\u5148\u65e5\u98df\u4e2d\u6bd2\u306b\u304b\u304b\u308a\u9ad8\u71b1\u3068\u4e0b\u75e2\u3067\u30d0\u30bf\u30f3\u30ad\u30e5\u30fc\u3067\u3057\u305f\u3002\u96e8\u5b63\u306b\u3088\u304f\u3042\u308a\u304c\u3061\u3067\u3059\u304c\u3001\u7686\u69d8\u3082\u304a\u6c17\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\u306d\uff01<\/p>\n

<\/p>\n

\u3055\u3066\u3001\u672c\u65e5\u3082\u304a\u5ba2\u69d8\u304b\u3089\u5bc4\u305b\u3089\u308c\u305f\u69d8\u3005\u306a\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

<\/p>\n

Q: \u5f0a\u793e\u306f\u89aa\u4f1a\u793e\u3067\u3042\u308b\u65e5\u672c\u672c\u793e\u3068\u306e\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u672c\u793e\u3068\u306e\u5951\u7d04\u66f8\u3092\u7d50\u3076\u969b\u3001\u7279\u6bb5\u53d6\u7de0\u5f79\u3067\u306e\u6c7a\u8b70\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u306b\u3088\u308b\u3068\u5fc5\u8981\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u3002\u3002\u672c\u5f53\u3067\u3057\u3087\u3046\u304b\uff1f\uff1f<\/p>\n

<\/p>\n

A: \u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5188\u6761\u306b\u3088\u308a\u307e\u3059\u3068\u3001\u4ee5\u4e0b\u306e\u95a2\u9023\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306f\u53d6\u7de0\u5f79\u4f1a\u30fb\u3082\u3057\u304f\u306f\u4e00\u5b9a\u6570\u306e\u53d6\u5f15\u91cf\u306e\u5834\u5408\u306f\u682a\u4e3b\u7dcf\u4f1a\u3067\u306e\u6c7a\u8b70\u3082\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

(a) sale, purchase or supply of any goods or materials;<\/p>\n

(b) selling or otherwise disposing of, or buying, property of any kind;<\/p>\n

(d) availing or rendering of any services;<\/p>\n

(e) appointment of any agent for purchase or sale of goods, materials, services or property;<\/p>\n

(f) such related party’s appointment to any office or place of profit in the company, its subsidiary company or associate company; and<\/p>\n

(g) underwriting the subscription of any securities or derivatives thereof, of the company:<\/p>\n

<\/p>\n

\u305f\u3060\u3057\u3001\u540c\u6761\u9805\u306b\u306f\u4ee5\u4e0b2\u70b9\u306e\u4f8b\u5916\u304c\u3042\u308a\u3001\u3069\u3061\u3089\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u53d6\u7de0\u5f79\u4f1a\u3067\u306e\u6c7a\u8b70\u306f\u5fc5\u8981\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

1. section 188 is not applicable for transactions entered into between a parent company and its subsidiary whose accounts consolidated. – \u53d6\u5f15\u306e\u3042\u308b\u89aa\u4f1a\u793e\u3068\u305d\u306e\u5b50\u4f1a\u793e\u304c\u9023\u7d50\u6c7a\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408<\/p>\n

2. section 188 is not applicable if such transactions are determined as per arm’s length price. – \u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u306e\u53d6\u5f15\u3067\u3042\u308b\u5834\u5408<\/p>\n

<\/p>\n

\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u5951\u7d04\u306e\u5834\u5408\u306f(d)\u306b\u3042\u305f\u308a\u307e\u3059\u304c\u3001\u901a\u5e38\u3001\u3053\u306e\u3088\u3046\u306a\u30b3\u30df\u30c3\u30b7\u30e7\u30f3\u53d6\u5f15\u306f\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3055\u308c\u3001\u79fb\u8ee2\u4fa1\u683c\u8a3c\u660e\u66f8\u306b\u305d\u306e\u8aac\u660e\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u7279\u6bb5\u53d6\u7de0\u5f79\u4f1a\u3067\u306e\u6c7a\u8b70\u306f\u5fc5\u8981\u306a\u3044\u3082\u306e\u304b\u3068\u8003\u3048\u307e\u3059\u3002<\/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

<\/p>\n

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

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