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{"id":1273,"date":"2018-03-08T10:12:12","date_gmt":"2018-03-08T10:12:12","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/%e3%83%95%e3%82%a3%e3%83%aa%e3%83%94%e3%83%b3%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e7%a7%bb%e8%bb%a2%e4%be%a1%e6%a0%bc%e7%a8%8e%e5%88%b6%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a61\/"},"modified":"2021-10-20T10:37:12","modified_gmt":"2021-10-20T10:37:12","slug":"transfer-pricing-regulation-9","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/transfer-pricing-regulation-9\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u30661"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u6751\u5c3e\u3067\u3059\u3002<\/p>\n<\/p>\n<p>\u4eca\u9031\u304b\u3089\u6570\u9031\u306b\u6e21\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u3066\u304a\u77e5\u3089\u305b\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u30fb\u79fb\u8ee2\u4fa1\u683c\u3068\u306f<\/p>\n<p>\u79fb\u8ee2\u4fa1\u683c\u3068\u306f\u95a2\u9023\u4f01\u696d\u9593\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u65e5\u672c\u306b\u3042\u308b\u4f01\u696d\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u5b50\u4f1a\u793e\u3092\u6301\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3001\u5b50\u4f1a\u793e\u3078\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u3068\u3044\u3063\u305f\u3082\u306e\u304c\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u30fb\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u306f<\/p>\n<p>\u4e0a\u8a18\u79fb\u8ee2\u4fa1\u683c\u304c\u72ec\u7acb\u4f01\u696d\u9593\u3068\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u7570\u306a\u308b\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3067\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3092\u7b97\u5b9a\u3057\u8ab2\u7a0e\u3059\u308b\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u3064\u307e\u308a\u3001\u53d6\u5f15\u76f8\u624b\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u3068\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f01\u696d\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>Ex. \u53d6\u5f15\u5148A\u306b\u5bfe\u3059\u308b\u5546\u54c1X\u306e\u8ca9\u58f2\u4fa1\u683c:1,000,000PHP\u2003<\/p>\n<p>\u30d9\u30c8\u30ca\u30e0\u306e\u95a2\u9023\u4f01\u696d\u73fe\u5730\u6cd5\u4ebaB \u306b\u5bfe\u3059\u308b\u5546\u54c1X\u306e\u8ca9\u58f2\u4fa1\u683c:600,000PHP<\/p>\n<\/p>\n<p>\u30fb\u4f55\u304c\u554f\u984c\u306a\u306e\u304b\uff1f<\/p>\n<p>\u8ab2\u7a0e\u6a29\uff1a<\/p>\n<p>\u79fb\u8ee2\u4fa1\u683c\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3068\u7570\u306a\u308b\u5834\u5408\u306e\u554f\u984c\u306f\u3001\u4fa1\u683c\u306e\u8a2d\u5b9a\u6b21\u7b2c\u3067\u4e00\u65b9\u306e\u56fd\u306e\u6cd5\u4eba\u306e\u6240\u5f97\u3092\u5927\u304d\u304f\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u6cd5\u4eba\u304c\u6240\u5728\u3059\u308b\u56fd\u304c\u5fb4\u53ce\u3067\u304d\u308b\u7a0e\u984d\u306b\u5909\u5316\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u5373\u3061\u56fd\u304c\u6301\u3064\u8ab2\u7a0e\u6a29\u306b\u554f\u984c\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u304c\u3069\u3053\u306e\u56fd\u3067\u767a\u751f\u3059\u308b\u306e\u304b\u3092\u4f01\u696d\u5074\u304c\u81ea\u7531\u306b\u64cd\u4f5c\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n<p>\u5f0a\u793e\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u304b\u3089\u9032\u51fa\u5f8c\u306e\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u4eba\u4e8b\u304a\u3088\u3073\u52b4\u52d9\u307e\u3067<\/p>\n<p>\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/p>\n<p>TOKYO CONSULTING FIRM PHILIPPINE BRANCH<\/p>\n<p>Unit 801, 8th Floor, Bank of Makati Building, Ayala Ave. Extension Cor.<\/p>\n<p>Metropolitan Avenue, Makati City, Philippines<\/p>\n<p>TEL: +632-869-5806,<\/p>\n<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u2003\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n<p>\u6751\u5c3e\u2003\u4e00\u6a39\u2003<\/p>\n<\/p>\n<p><a href=\"http:\/\/www.kuno-cpa.co.jp\/form\/\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/a><span style=\"font-size: 14px;\"> <\/span><\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\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<\/p>\n<p>\u5f53\u8a72\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\u5f0a\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 PHILIPPINE BRANCH\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u6751\u5c3e\u3067\u3059\u3002 \u4eca\u9031\u304b\u3089\u6570\u9031\u306b\u6e21\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u3064\u3044\u3066\u304a\u77e5\u3089\u305b\u3044\u305f\u3057\u307e\u3059\u3002 \u30fb\u79fb\u8ee2\u4fa1\u683c\u3068\u306f \u79fb\u8ee2\u4fa1\u683c\u3068\u306f\u95a2\u9023\u4f01\u696d\u9593\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002 \u4f8b\u3048\u3070\u65e5 [&hellip;]","protected":false},"author":1,"featured_media":2793,"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":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-kx","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1273"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/comments?post=1273"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1273\/revisions"}],"predecessor-version":[{"id":1697,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1273\/revisions\/1697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}