\u307f\u306a\u3055\u3093\u3001\u3069\u3046\u3082\u3053\u3093\u306b\u3061\u306f\u3002\u5897\u7530\u3067\u3059\u3002<\/p>\n

\u5148\u9031\u306e\u571f\u66dc\u65e5\u30fb\u65e5\u66dc\u65e5\u306b\u3001TCG\u306e\u5e742\u56de\u306e\u6052\u4f8b\u884c\u4e8b\u3067\u3042\u308b\u3001\u30e1\u30f3\u30d0\u30fc\u5168\u54e1\u53c2\u52a0\u306e\u300c\u7814\u4fee\u65c5\u884c\u300d\u304c\u6cb3\u53e3\u6e56\u3067\u958b\u50ac\u3055\u308c\u307e\u3057\u305f\u3002\u79c1\u304c\u3061\u3087\u3046\u3069\u5165\u793e\u3057\u305f\u5e74\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u4ee5\u6765\u3001\u4eca\u307e\u3067\u5168\u3066\u6b20\u304b\u3055\u305a\u53c2\u52a0\u3057\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u2026\u3001\u4eca\u56de\u306f\u30a4\u30f3\u30c9\u99d0\u5728\u4e2d\u3068\u306e\u4e8b\u3067\u3001\u521d\u3081\u3066\u306e\u300c\u30b9\u30ab\u30a4\u30d7\u300d\u3067\u306e\u53c2\u52a0\u3068\u306a\u308a\u307e\u3057\u305f\u3002
\n\u5642\u3067\u306f\u3001300\u4eba\uff08\uff1f\uff09\u96c6\u307e\u3063\u305f\u305d\u3046\u3067\u2026\u3002\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u30b9\u30ab\u30a4\u30d7\u3067\u306f\u65e5\u672c\u5074\u306e\u6620\u50cf\u306f\u898b\u308c\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u73fe\u5834\u306e\u96f0\u56f2\u6c17\u306f\u5c11\u306a\u304b\u3089\u305a\u611f\u3058\u53d6\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3057\u305f\u3002
\n\u666e\u6bb5\u3001\u56fd\u304c\u9055\u3046\u3068\u4ed5\u4e8b\u4ee5\u5916\u3067\u306a\u304b\u306a\u304b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u53d6\u308a\u3065\u3089\u3044\u4e2d\u3067\u300115\u5206\uff5e20\u5206\u7a0b\u5ea6\u3068\u3044\u3046\u77ed\u3044\u6642\u9593\u3067\u3057\u305f\u304c\u3001\u3068\u3066\u3082\u8cb4\u91cd\u306a\u6642\u9593\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f2012\u5e74\u4e88\u7b97\u6848\u306b\u304a\u3044\u3066\u5c0e\u5165\u3055\u308c\u305f\u300c\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff1aAdvance Pricing Agreement\uff09\u300d\u306b\u3064\u3044\u3066\u66f8\u3044\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

APA\u3068\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u969b\u3057\u3066\u3001\u4f01\u696d\u5074\u304c\u7b97\u5b9a\u3057\u305f\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff08ALP\uff1aArms Length Price\uff09\u3068\u3001\u305d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e00\u5b9a\u671f\u9593\u3001\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u79fb\u8ee2\u4fa1\u683c\u306e\u66f4\u6b63\u51e6\u5206\u3092\u53d7\u3051\u308b\u4e8b\u304c\u7121\u3044\u3001\u3068\u3044\u3046\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002
\n\u4f01\u696d\u5074\u306b\u3068\u3063\u3066\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u30ea\u30b9\u30af\u3092\u7121\u304f\u3059\u3053\u3068\u304c\u51fa\u6765\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u6709\u52b9\u306a\u5236\u5ea6\u3068\u306a\u3063\u3066\u306f\u3044\u307e\u3059\u304c\u3001\u7533\u8acb\u306b\u969b\u3057\u3066\u624b\u7d9a\u304d\u304c\u7169\u96d1\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u53d6\u5f15\u95a2\u9023\u56fd\u3059\u3079\u3066\u306eAPA\u7533\u8acb\u3092\u884c\u3046\u3068\u306a\u308b\u3068\u3001\u627f\u8a8d\u307e\u3067\u306b\u9577\u671f\u9593\u3092\u8981\u3059\u308b\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u3001\u7533\u8acb\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u9078\u629e\u306f\u3001\u3053\u308c\u3089\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u305f\u4e0a\u3067\u306e\u4f01\u696d\u5074\u306e\u5224\u65ad\u306b\u3088\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30c9APA\u306b\u3064\u304d\u30012012\u5e74\u306e\u4e88\u7b97\u767a\u8868\u5f53\u6642\u304b\u3089\u671f\u5f85\u304c\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u7b49\u306f\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u30022012\u5e748\u670830\u65e5\u306b\u3001\u3088\u3046\u3084\u304f\u30a4\u30f3\u30c9\u4e2d\u592e\u76f4\u63a5\u7a0e\u52d9\u5c40\uff08CBDT\uff1aCentral Board of Taxes\uff09\u3088\u308a\u3001\u4eca\u5f8c\u306eAPA\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u30a4\u30f3\u30c9APA\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u6982\u306d\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059
\n\uff08\u767a\u8868\u3055\u308c\u305f\u5168\u6587\u3001\u7528\u8a9e\u306e\u5b9a\u7fa9\u306a\u3069\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u30a4\u30f3\u30c9\u7a0e\u52d9\u5f53\u5c40\u3088\u308a8\u670830\u65e5\u4ed8\u3067\u767a\u884c\u3055\u308c\u305fNotification No.36 of 2012\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\uff09\u3002<\/p>\n

\uff1c\u30a4\u30f3\u30c9APA\u306e\u7279\u5fb4\uff1e<\/strong>
\n\u30fb\u4e00\u30ab\u56fd\u306e\u307f\u306eAPA\uff08Unilateral APA\uff09\u3060\u3051\u3067\u306a\u304f\u3001\u4e8c\u56fd\u9593APA(Bilateral APA)\u3001\u591a\u56fd\u9593APA(Multilateral APA)\u306b\u3064\u3044\u3066\u3082\u7533\u8acb\u304c\u53ef\u80fd\u3002\u305f\u3060\u3057\u3001\u7533\u8acb\u306e\u7a2e\u985e\u306b\u3088\u308a\u7533\u8acb\u6a5f\u95a2\u304c\u7570\u306a\u308b
\n\u30fb\u7533\u8acb\u3059\u308b\u969b\u306eALP\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308b
\n\u30fbAPA\u306b\u95a2\u3057\u3066\u3001\u4e8b\u524d\u76f8\u8ac7\uff08Pre-filing Consultation\uff09\u304c\u53ef\u80fd\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001Form3CEC\u3068\u3044\u3046\u7528\u7d19\u3092DGIT\uff08Director General of Income Tax\uff09\u3078\u63d0\u51fa\u3059\u308b\uff08\u76f8\u8ac7\u306e\u5185\u5bb9\u306f\u3001APA\u7533\u8acb\u306b\u969b\u3057\u3066\u306e\u5bfe\u8c61\u53d6\u5f15\u7bc4\u56f2\u3084\u3001\u79fb\u8ee2\u4fa1\u683c\u554f\u984c\u306e\u7279\u5b9a\u306a\u3069\uff09
\n\u30fbAPA\u306e\u7533\u8acb\u306e\u969b\u306b\u306f\u3001Form3CED\u3068\u3044\u3046\u7533\u8acb\u7528\u7d19\u3092DGIT\u53c8\u306f\u4e8c\u56fd\u9593\u4ee5\u4e0a\u306eAPA\u306e\u5834\u5408\u306f\u3001\u6a29\u9650\u306e\u3042\u308b\u5f53\u5c40\u306b\u63d0\u51fa\u3002APA\u7533\u8acb\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u7533\u8acb\u624b\u6570\u6599\u304c\u5fc5\u8981\u3068\u306a\u308b<\/p>\n

\uff1cAPA\u7533\u8acb\u306b\u304b\u304b\u308b\u8cbb\u7528\uff1e<\/strong><\/p>\n\n\n\n\n\n

\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306e\u91d1\u984d<\/span><\/td>\n	\u7533\u8acb\u6599\u91d1<\/span><\/td>\n<\/tr>\n
Rs.100crores\uff081crore\u306f1\u5343\u4e07\u3002\u3064\u307e\u308a10\u5104\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/td>\n	Rs.10lacs\uff081Lac\u306f10\u4e07\u3002\u3064\u307e\u308a100\u4e07\uff09<\/td>\n<\/tr>\n
Rs.200crores\uff0820\u5104\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/td>\n	Rs.15lacs\uff08150\u4e07\uff09<\/td>\n<\/tr>\n
Rs.200crores\uff0820\u5104\uff09\u3092\u8d85\u3048\u308b\u5834\u5408<\/td>\n	Rs.20lacs\uff08200\u4e07\uff09<\/td>\n<\/tr>\n<\/table>\n \n\u30fbAPA\u7533\u8acb\u3092\u53d6\u308a\u4e0b\u3052\u305f\u3044\u5834\u5408\u306b\u306f\u3001Form3CEE\u3068\u3044\u3046\u7533\u8acb\u7528\u7d19\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u7533\u8acb\u306e\u53d6\u308a\u4e0b\u3052\u304c\u53ef\u80fd<\/p>\n \u5927\u898f\u6a21\u6cd5\u4eba\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u8af8\u5916\u56fd\u306b\u6bd4\u3079\u3066\u53b3\u3057\u3044\u3068\u8a00\u308f\u308c\u308b\u30a4\u30f3\u30c9\u306e\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u30d3\u30b8\u30cd\u30b9\u898f\u6a21\u304c\u307e\u3060\u5c0f\u3055\u3044\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001APA\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u305a\u3057\u3082\u30d9\u30b9\u30c8\u3068\u306f\u8a00\u3048\u305a\u3001\u4f1a\u793e\u304c\u8ca0\u3063\u3066\u3044\u308b\u30ea\u30b9\u30af\u306e\u5ea6\u5408\u3044\u3001\u53d6\u5f15\u898f\u6a21\u3068APA\u306b\u304b\u304b\u308b\u7533\u8acb\u30b3\u30b9\u30c8\uff08\u73fe\u5b9f\u7684\u306b\u306f\u3001\u4f1a\u793e\u72ec\u81ea\u3067\u306f\u306a\u304f\u5916\u90e8\u5c02\u9580\u5bb6\u3092\u6d3b\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u5927\u90e8\u5206\u304b\u3068\u601d\u308f\u308c\u307e\u3059\uff09\u306a\u3069\u3092\u4e8b\u524d\u306b\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u4e8b\u524d\u76f8\u8ac7\u3084APA\u7533\u8acb\u306b\u9032\u3080\u5fc5\u8981\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n \u2193\u30af\u30ea\u30c3\u30af\u306b\u3054\u5354\u529b\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u2193<\/p>\n <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\u307f\u306a\u3055\u3093\u3001\u3069\u3046\u3082\u3053\u3093\u306b\u3061\u306f\u3002\u5897\u7530\u3067\u3059\u3002 \u5148\u9031\u306e\u571f\u66dc\u65e5\u30fb\u65e5\u66dc\u65e5\u306b\u3001TCG\u306e\u5e742\u56de\u306e\u6052\u4f8b\u884c\u4e8b\u3067\u3042\u308b\u3001\u30e1\u30f3\u30d0\u30fc\u5168\u54e1\u53c2\u52a0\u306e\u300c\u7814\u4fee\u65c5\u884c\u300d\u304c\u6cb3\u53e3\u6e56\u3067\u958b\u50ac\u3055\u308c\u307e\u3057\u305f\u3002\u79c1\u304c\u3061\u3087\u3046\u3069\u5165\u793e\u3057\u305f\u5e74\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3057\u3001\u4ee5\u6765\u3001\u4eca\u307e\u3067\u5168\u3066\u6b20\u304b\u3055\u305a\u53c2\u52a0\u3057 […]","protected":false},"author":1,"featured_media":4058,"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":[24,17],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/05\/zeimu.png?fit=1625%2C878&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/saycFi-apa","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/822"}],"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=822"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/822\/revisions"}],"predecessor-version":[{"id":3029,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/822\/revisions\/3029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4058"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}