\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u6751\u5c3e\u3067\u3059\u3002<\/p>\n<\/p>\n

\u4eca\u9031\u3082\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\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

\u30fb\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6(Advanced Pricing Arrangement)<\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u30c8\u30d4\u30c3\u30af\u3067\u5fc5\u305a\u3068\u3044\u3063\u3066\u3044\u3044\u307b\u3069\u76ee\u306b\u3059\u308b\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\u3001\u901a\u79f0APA\u3068\u306f\u4e00\u4f53\u4f55\u306a\u306e\u3067\u3057\u3087\u3046\u304b<\/p>\n<\/p>\n

\u79fb\u8ee2\u4fa1\u683c\u8ab2\u7a0e\u30ea\u30b9\u30af\u3092\u3042\u3089\u304b\u3058\u3081\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u95a2\u9023\u4f01\u696d\u9593\u53d6\u5f15\u306b\u5148\u7acb\u3061\u3001\u4f01\u696d\u3068\u8ab2\u7a0e\u5f53\u5c40\u3068\u306e\u9593\u3067\u3001\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306a\u3069\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u5408\u610f\u3057\u3066\u304a\u304f\u3068\u3044\u3046\u5236\u5ea6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u79fb\u8ee2\u4fa1\u683c\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u8abf\u67fb\u53ca\u3073\u4e8c\u91cd\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4e8c\u91cd\u8ab2\u7a0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u79df\u7a0e\u6761\u7d04(TTRA)\u306e\u9069\u7528\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u3067\u4e8c\u91cd\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u5f53\u5c40\u3068\u5354\u8b70\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u6642\u9593\u30fb\u8cbb\u7528\u3092\u8003\u3048\u308b\u3068\u3042\u3089\u304b\u3058\u3081\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3092\u884c\u3063\u3066\u304a\u304f\u306e\u3082\u4e00\u3064\u306e\u624b\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/p>\n

\u307e\u305f\u56fd\u5185\u306e\u95a2\u9023\u4f01\u696d\u9593\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u30e6\u30cb\u30c6\u30e9\u30ebAPA\u3001\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u95a2\u9023\u4f01\u696d\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u30d0\u30a4\u30e9\u30c6\u30e9\u30ebAPA\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n

\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/p>\n

\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

\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/p>\n

TOKYO CONSULTING FIRM PHILIPPINE BRANCH<\/p>\n

Unit 801, 8th Floor, Bank of Makati Building, Ayala Ave. Extension Cor.<\/p>\n

Metropolitan Avenue, Makati City, Philippines<\/p>\n

TEL: +632-869-5806,<\/p>\n<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u2003\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n

\u6751\u5c3e\u2003\u4e00\u6a39\u2003<\/p>\n<\/p>\n

<\/a> <\/span><\/p>\n

\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

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