\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3092\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u304c\u6cd5\u5f8b\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u306e\u306f\u3001\uff12\uff10\uff11\uff12\u5e74\u5ea6\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u65bd\u884c\u3055\u308c\u3066\u304b\u3089\u306b\u306a\u308a\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u3001\u6587\u66f8\u5316\u304c\u7fa9\u52d9\u3068\u306a\u308a\u3001\u7f70\u5247\u306f\u3001\uff14\uff15\uff05\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u884c\u3046\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u4e0b\u8a18\u3067\u306f\u3001\u5916\u6d0b\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u79fb\u8ee2\u4fa1\u683c\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u79fb\u8ee2\u4fa1\u683c\u306f\u3001\uff12\uff10\uff11\uff12\u5e74\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb(Transfer Pricing rule 2012)\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316\u306e\u5185\u5bb9\u3001\u72ec\u7acb\u4f01\u696d\u4fa1\u683c\u306e\u7b97\u5b9a\u3001\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u3084\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5206\u6790\u306a\u3069\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u5408\u8a08\u3067\uff12\uff13\u6761\u304b\u3089\u306a\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6bd4\u8f03\u7684\u91cd\u8981\u306a\u6761\u9805\u3060\u3051\u3092\u53d6\u308a\u4e0a\u3052\u3001\u6982\u8981\u3092\u304a\u4f1d\u3048\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

\u30fb\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15<\/p>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u306e\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff11\uff14\uff10\u6761\uff08A\uff09\u7b2c\u4e8c\u9805\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4eba\u3084\u4f01\u696d\u306b\u3088\u308b\u95a2\u9023\u8005\u53d6\u5f15\u3002<\/p>\n

\u307e\u305f\u3001\u7121\u5f62\u8cc7\u7523\u3092\u542b\u3080\u8cc7\u7523\u3084\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u63a1\u7528\u3059\u308b\u30eb\u30fc\u30eb<\/p>\n

\u30de\u30ec\u30fc\u30b7\u30a2\u306f\u3001OECD\u306e\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304d\u3001\u72ec\u7acb\u4f01\u696d\u539f\u5247\uff08ALP\u6cd5\uff09\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fb\u79fb\u8ee2\u4fa1\u683c\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/p>\n

\u3053\u3061\u3089\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\uff13\u3064\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\n
1. CUP\u6cd5\uff08\u72ec\u7acb\u53d6\u5f15\u6279\u51c6\u6cd5\uff09<\/li>\n
2. RPM\u6cd5\uff08\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\uff09<\/li>\n
3. CPM\u6cd5\uff08\u5229\u76ca\u6279\u51c6\u6cd5\uff09<\/li>\n<\/ol>\n

   \u3053\u3053\u3067\u306f\u3001\u8a73\u7d30\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u8ff0\u3079\u307e\u305b\u3093\u3002<\/p>\n

    <\/p>\n

   \u307e\u305f\u3001\u3053\u308c\u3089\u4e0a\u8a18\uff13\u3064\u306e\u65b9\u6cd5\u3067\u3082\u5408\u7406\u7684\u306a\u4fa1\u683c\u3092\u7b97\u51fa\u3067\u304d\u306a\u5834\u5408\u3001\u4e0b\u8a18\uff12\u3064\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

    <\/p>\n

   \n
   1. PSM\u6cd5\uff08\u5229\u76ca\u5206\u5272\u6cd5\uff09<\/li>\n
   2. TNMM\u6cd5\uff08\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\uff09<\/li>\n<\/ol>\n

       <\/p>\n

      \u30fb\u79fb\u8ee2\u4fa1\u683c\u306e\u6587\u66f8\u5316<\/p>\n

       <\/p>\n

      \u3053\u3061\u3089\u306f\u3001Rule\u7b2c\uff14\u6761\u3067\u5b9a\u3081\u3089\u308c\u624b\u7e54\u308a\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

      \u305d\u306e\u969b\u306b\u3001\u542b\u3081\u308b\u60c5\u5831\u3068\u3057\u3066\u4e0b\u8a18\u306e\u3082\u306e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

       <\/p>\n

      \n
      1. \u4f1a\u793e\u7d44\u7e54\u69cb\u9020<\/li>\n
      2. \u4e8b\u696d\u5185\u5bb9\u53ca\u3073\u696d\u7a2e<\/li>\n
      3. \u95a2\u9023\u8005\u53d6\u5f15\u306e\u5185\u5bb9<\/li>\n
      4. \u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u8ca0\u62c5\u3059\u308b\u30ea\u30b9\u30af\u3084\u679c\u305f\u3059\u6a5f\u80fd\u306b\u3064\u3044\u3066<\/li>\n
      5. \u53d6\u5f15\u5bfe\u4fa1\u306e\u8a2d\u5b9a\u65b9\u6cd5\u3084\u8a2d\u5b9a\u306b\u4fc2\u308b\u4ea4\u6e09\u306e\u5185\u5bb9<\/li>\n
      6. \u9078\u51fa\u3057\u305f\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u5f0f\u3001\u9078\u5b9a\u7406\u7531\u3001\u7b97\u5b9a\u3059\u308b\u306b\u5f53\u305f\u308a\u4f5c\u6210\u3057\u305f\u8cc7\u6599<\/li>\n<\/ol>\n

          <\/p>\n

         \u30fb\u7f70\u5247<\/p>\n

         \uff14\uff15\uff05\u306e\u8ffd\u5fb4\u8ab2\u7a0e<\/p>\n

          <\/p>\n

         \u4eca\u307e\u3067\u306f\u3001\u3042\u308b\u7a0b\u5ea6\u6587\u66f8\u5316\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\uff12\uff10\uff11\uff12\u5e74\u5ea6\u304b\u3089\u305d\u308c\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u7a0e\u52d9\u5c40\u306b\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u306e\u5236\u5ea6\u306f\u3001\u59cb\u307e\u3063\u3066\uff14\u5e74\u304c\u7d4c\u3061\u3001\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u88c1\u5224\u306f\u3001\uff12\uff10\uff11\uff13\u5e74\u5ea6\u306b\u59cb\u3081\u3066\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u9031\u306e\u30d6\u30ed\u30b0\u3067\u66f8\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

          <\/p>\n

         Tokyo Consulting Firm Sdn. Bhd.<\/p>\n

         Managing Director<\/p>\n

         \u85e4\u4e95 \u5927\u8f14\u3000\uff08\u3075\u3058\u3044 \u3060\u3044\u3059\u3051\uff09<\/p>\n

         TEL: +603-2092-9547 \/ E-MAIL: fujii.daisuke@tokyoconsultinggroup.com<\/a><\/p>\n

         Mob: +60-11-3568-4629<\/p>\n

          <\/p>\n

          <\/p>\n

         <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":" \u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u85e4\u4e95\u3067\u3054\u3056\u3044\u307e\u3059\u3002 \u4eca\u56de\u306f\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3092\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 \u30de\u30ec\u30fc\u30b7\u30a2\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u304c\u6cd5\u5f8b\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u306e\u306f\u3001\uff12\uff10 […]","protected":false},"author":1,"featured_media":1774,"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,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[22,19],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/malaysia_blog\/wp-content\/uploads\/2020\/09\/zeimu.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paybPq-bT","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/737"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/comments?post=737"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/737\/revisions"}],"predecessor-version":[{"id":1081,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/posts\/737\/revisions\/1081"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media\/1774"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/media?parent=737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/categories?post=737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/malaysia_blog\/wp-json\/wp\/v2\/tags?post=737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}