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\/>\n\u4eca\u56de\u306f\u77e5\u8b58\u5171\u6709\u3068\u3057\u3066\u3001\u3044\u304f\u3064\u304b\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u79fb\u8ee2\u4fa1\u683c\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306e\u4f5c\u6210\u3001\u4fdd\u7ba1\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u9a13\u8005\u3001\u5c02\u9580\u5bb6\u306e\u30ec\u30d3\u30e5\u30fc\u3092\u6e08\u307e\u305b\u308b\u4e8b\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3010\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3011<br \/>\n\u4f01\u696d\u304c\u3001\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3001\u7b2c\u4e09\u8005\u9593\u3067\u6210\u7acb\u3059\u308b\u3067\u3042\u308d\u3046\u901a\u5e38\u306e\u4fa1\u683c\uff08\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff09\u3067\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3002<\/p>\n<p>\u5bfe\u8c61\u53d6\u5f15\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uf0b7 \u5546\u54c1\uff08\u8cc7\u7523\uff09\u306e\u58f2\u8cb7<br \/>\n\uf0b7 \u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<br \/>\n\uf0b7 \u77e5\u7684\u6240\u6709\u6a29\u306e\u8cfc\u5165\u3084\u4f7f\u7528\uff08\u7121\u5f62\u8cc7\u7523\uff09<br \/>\n\uf0b7 \u8cc7\u91d1\u306e\u8cb8\u4ed8<\/p>\n<p>\u4f5c\u6210\u3059\u308b\u76ee\u7684\u3068\u3057\u3066\u306f\u3001\u7a0e\u52d9\u4e0a\u72ec\u7acb\u3057\u305f\u5404\u56fd\u304c\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u56fd\u969b\u53d6\u5f15\u304b\u3089\u767a\u751f\u3057\u305f\u5229\u76ca\u306b\u5bfe\u3057\u3066\u81ea\u56fd\u306e\u7a0e\u53ce\u3092\u9069\u6b63\u306b\u78ba\u4fdd\u3059\u308b\u3053\u3068\uff08\u30e1\u30ad\u30b7\u30b3\u306e\u5834\u5408\u306b\u306f\u3001\u56fd\u5185\u53d6\u5f15\u3082\u9069\u7528\u3055\u308c\u308b\uff09<br \/>\n\u8ca1\u8ca8\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f15\u306e\u969c\u5bb3\u3068\u306a\u308b\u4e8c\u91cd\u8ab2\u7a0e\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u306a\u3069\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u4f5c\u6210\u3057\u305f\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306f\u3001\u30b9\u30da\u30a4\u30f3\u8a9e\u3067\u306e\u4fdd\u7ba1\u304c\u5fc5\u9808\u3067\u3042\u308a\u3001<br \/>\n\u8cc7\u6599\u3092\u65e5\u672c\u8a9e\u306b\u7ffb\u8a33\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u65e5\u7cfb\u4f01\u696d\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306b\u8a18\u8f09\u3055\u308c\u308b\u5c02\u9580\u7528\u8a9e\u3092\u4ee5\u4e0b\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u6a5f\u80fd\u5206\u6790 \uff08Functional Analysis\uff09<br \/>\n\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u691c\u8a0e\u306b\u3042\u305f\u308a\u3001\u5404\u95a2\u9023\u4f01\u696d\u304c\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u628a\u63e1\u3059\u308b\u4f5c\u696d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6 \uff08APA\uff1aAdvance Pricing Agreement\uff09<br \/>\n\u5916\u56fd\u306e\u7d0d\u7a0e\u8005\u307e\u305f\u306f\u56fd\u5185\u306e\u7d0d\u7a0e\u8005\u304c\u884c\u3046\u4e00\u5b9a\u306e\u56fd\u969b\u53d6\u5f15\u306b\u304b\u304b\u308b\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u5f0f\u306e\u5c06\u6765\u306e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6c7a\u5b9a\u53ca\u3073\u9069\u7528\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u300c\u4e8b\u524d\u78ba\u8a8d\u306e\u5408\u610f\u300d\u3092\u5f97\u308b\u5236\u5ea6\u3002Unilateral APA\u3001Bilateral\uff08\u3042\u308b\u3044\u306f Multi-lateral\uff09APA \u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u76f8\u4e92\u5354\u8b70 \uff08Mutural Agreement Procedure\uff09<br \/>\n\u79df\u7a0e\u6761\u7d04\u306e\u4e00\u65b9\u306e\u7de0\u7d50\u56fd\u306e\u5c45\u4f4f\u8005\u306f\u3001\u4e00\u65b9\u307e\u305f\u306f\u53cc\u65b9\u306e\u7de0\u7d50\u56fd\u306e\u63aa\u7f6e\u306b\u3088\u308a\u305d\u306e\u6761\u7d04\u306b\u9069\u5408\u3057\u306a\u3044\u8ab2\u7a0e\u3092\u53d7\u3051\u307e\u305f\u306f\u53d7\u3051\u308b\u306b\u81f3\u308b\u3068\u8a8d\u3081\u305f\u5834\u5408\u306b\u306f\u3001\u4e21\u7de0\u7d50\u56fd\u306e\u6cd5\u4ee4\u3067\u5b9a\u3081\u308b\u6551\u6e08\u624b\u6bb5\u3068\u306f\u5225\u306b\u3001\u81ea\u5df1\u304c\u5c45\u4f4f\u8005\u3067\u3042\u308b\u7de0\u7d50\u56fd\u306e\u6a29\u9650\u3042\u308b\u5f53\u5c40\u306b\u5bfe\u3057\u305d\u306e\u4e8b\u696d\u306b\u3064\u3044\u3066\u7533\u7acb\u3066\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u305d\u306e\u7533\u7acb\u3066\u3092\u53d7\u3051\u305f\u7de0\u7d50\u56fd\u306e\u6a29\u9650\u3042\u308b\u5f53\u5c40\u306f\u3001\u305d\u306e\u7533\u7acb\u3066\u306b\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6761\u7d04\u306e\u898f\u5b9a\u306b\u9069\u5408\u3057\u306a\u3044\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u4ed6\u65b9\u306e\u7de0\u7d50\u56fd\u306e\u6a29\u9650\u3042\u308b\u5f53\u5c40\u3068\u5408\u610f\u306b\u9054\u3059\u308b\u3088\u3046\u306b\u3059\u308b\u5354\u8b70\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u5bfe\u5fdc\u7684\u8abf\u6574 \uff08Correlative Adjustment\uff09<br \/>\n\u4e00\u65b9\u306e\u79df\u7a0e\u6761\u7d04\u7de0\u7d50\u56fd\u304c\u3001\u305d\u306e\u56fd\u306e\u4f01\u696d\u306b\u5bfe\u3057\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u3092\u884c\u3044\u3001\u4ed6\u65b9\u306e\u7de0\u7d50\u56fd\u3068\u306e\u76f8\u4e92\u5354\u8b70\u306e\u7d50\u679c\u5408\u610f\u304c\u6210\u7acb\u3057\u3001\u4ed6\u65b9\u306e\u7de0\u7d50\u56fd\u304c\u305d\u306e\u56fd\u306e\u4f01\u696d\uff08\u89aa\u4f1a\u793e\uff09\u306b\u5bfe\u3057\u3066\u5f53\u8a72\u5408\u610f\u306b\u57fa\u3065\u304d\u6e1b\u984d\u66f4\u6b63\u3092\u884c\u3046\u5834\u5408\u306e\u66f4\u6b63\u306e\u3053\u3068\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u9069\u6b63\u4fa1\u683c\u7bc4\u56f2 \uff08Arm\u2019s Length Range\uff09<br \/>\n\u8907\u6570\u306e\u6bd4\u8f03\u5bfe\u8c61\u30c7\u30fc\u30bf\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4f01\u696d\u306e\u5b9f\u969b\u306e\u79fb\u8ee2\u4fa1\u683c\u304c\u4e00\u3064\u306e\u6700\u9069\u4fa1\u683c\u3068\u6bd4\u8f03\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u8907\u6570\u30c7\u30fc\u30bf\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u305f\u8907\u6570\u306e\u9069\u6b63\u4fa1\u683c\u306e\u7bc4\u56f2\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15 \uff08Comparable transactions\uff09<br \/>\n\u975e\u95a2\u9023\u8005\uff08\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u6bd4\u3059\u308b\u6982\u5ff5\uff09\u304b\u3089\u8cfc\u5165\u3001\u88fd\u9020\u305d\u306e\u4ed6\u306e\u884c\u70ba\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8005\u304c\u3001\u5f53\u8a72\u540c\u7a2e\u307e\u305f\u306f\u985e\u4f3c\u306e\u68da\u5378\u8cc7\u7523\u3092\u975e\u95a2\u9023\u8005\u306b\u5bfe\u3057\u3066\u8ca9\u58f2\u3057\u305f\u53d6\u5f15\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30fb\u6bd4\u8f03\u5bfe\u8c61\u4f01\u696d \uff08Comparables\uff09<br 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\/>\n\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u306e\u304a\u554f\u5408\u305b\u30d5\u30a9\u30fc\u30e0\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/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\u00a0 \u30e1\u30ad\u30b7\u30b3\u62e0\u70b9<br \/>\n\u85e4\u7530\u5927<br \/>\n<img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/thumbnail\/38\/ad\/61eeadf99753d358c7c1af1ad1227531_s.jpg?ssl=1\" alt=\"\" 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href=\"http:\/\/wiki-investment.com\" target=\"\u201d _blank\u201d\">http:\/\/wiki-investment.com\/<\/a><\/p>\n<p>\uff08\u306a\u304a\u3001\u95b2\u89a7\u3059\u308b\u969b\u306f\u3001PC\u3067\u306e\u5229\u7528\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002\uff09<\/p>\n<p>\u30b3\u30f3\u30c6\u30f3\u30c4\u306b\u95a2\u3059\u308b\u3053\u3068\u306f\u3001\u30e1\u30fc\u30eb\u3067\u7121\u6599\u554f\u3044\u5408\u308f\u305b\u304c\u53ef\u80fd\u3067\u3059\uff01\uff01\uff01<\/p>\n<p>(\u500b\u5225\u3001\u5177\u4f53\u7684\u6848\u4ef6\u306b\u95a2\u3059\u308b\u8cea\u554f\u306f\u3001\u5225\u9014\u3001\u6709\u6599\u30b5\u30fc\u30d3\u30b9\u3082\u7528\u610f\u3057\u3066\u304a\u308a\u307e\u3059\u3002)<\/p>\n<p align=\"left\">\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\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\u8a72\u5f53\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\u5f53\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 Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"&nbsp; \u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u85e4\u7530\u5927\u3067\u3059\u3002 \u4eca\u9031\u306f\u79fb\u8ee2\u4fa1\u683c\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002 &nbsp; \u8cea\u554f\uff09 \u30e1\u30ad\u30b7\u30b3\u73fe\u5730\u3067\u6d3b\u52d5\u3092\u3057\u3066\u304a\u308a\u3001 \u30b0\u30eb\u30fc\u30d7\u9593\u3067\u306e\u53d6\u5f15\u304c\u591a\u304f\u306a\u308a\u3001 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