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{"id":3292,"date":"2020-01-30T06:17:43","date_gmt":"2020-01-30T06:17:43","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/?p=3292"},"modified":"2021-11-04T06:08:25","modified_gmt":"2021-11-04T06:08:25","slug":"philippines-transfer-pricing-survey","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/philippines-transfer-pricing-survey\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u3001\u672c\u683c\u5316\uff1f\uff01"},"content":{"rendered":"<p>\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011<\/p>\n<p>No.87&lt;\u30d5\u30a3\u30ea\u30d4\u30f3\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u3001\u672c\u683c\u5316\uff1f\uff01&gt;<\/p>\n<p>&nbsp;<\/p>\n<h4 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No.2-2013\uff09\u3067\u6587\u66f8\u5316\u7fa9\u52d9\u304c\u898f\u5b9a\u3002<\/p>\n<p>\u30fb\u5f53\u8a72\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u4e0a\u3067\u306f\u3001\u56fd\u5916\u95a2\u9023\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u56fd\u5185\u95a2\u9023\u8005\u3082\u5bfe\u8c61\u3068\u8a18\u8f09\u3055\u308c\u308b\u304c\u3001\u95a2\u9023\u8005\u306e\u5b9a\u7fa9\u306f\u3001\u652f\u914d\u95a2\u4fc2\u306e\u6709\u7121\uff08\u51fa\u8cc7\u5272\u5408\u3001\u7d4c\u55b6\u306e\u7ba1\u7406\u30fb\u652f\u914d\uff09\u3067\u3042\u308a\u3001\u660e\u78ba\u306a\u6570\u5024\u57fa\u6e96\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u30fb\u4e8b\u524d\u78ba\u8a8d\u5236\u5ea6\uff08APA\uff09\u306a\u3069\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u4e0d\u900f\u660e\u306a\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u30fb\u6bce\u5e74\u3001\u6cd5\u5b9a\u76e3\u67fb\u306e\u671f\u9650\uff08\u5e74\u5ea6\u672b\u304b\u30893\u304b\u6708\u306815\u65e5\uff09\u4ee5\u5185\u306b\u79fb\u8ee2\u4fa1\u683c\u306e\u66f8\u985e\u3092\u66f4\u65b0\u3059\u308b\u3068\u3044\u3046\u540c\u6642\u6587\u66f8\u5316\u306e\u898f\u5b9a\u304c\u3042\u308b\u304c\u3001\u3053\u308c\u3092\u3057\u306a\u304f\u3066\u3082\u7f70\u91d1\u306f\u306a\u3044\u3002<\/p>\n<p>\u30fbBIR\u306e\u8abf\u67fb\u304c\u5165\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u3064\u3044\u3066\u5408\u7406\u7684\u306a\u8aac\u660e\u304c\u3067\u304d\u305a\u3001\u7f70\u91d1\u3092\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u30ea\u30b9\u30af\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u8abf\u67fb\u3082\u3053\u308c\u307e\u3067\u5b9f\u65bd\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u306a\u3069\u5177\u4f53\u7684\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u305d\u306e\u5f8c\u9577\u3089\u304f\u516c\u8868\u3055\u308c\u305a\u3001\u73fe\u5728\u306b\u81f3\u308b\u307e\u3067\u8abf\u67fb\u304c\u672c\u683c\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u307e\u3057\u305f\u8a33\u3067\u3059\u304c\u3001\u4eca\u56de\u3001\u3088\u3046\u3084\u304f\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u516c\u8868\u3055\u308c\u305f\u3068\u3044\u3046\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f53\u8a72\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u76ee\u7684\u3068\u3057\u3066\u306f\u3001BIR\u62c5\u5f53\u5b98\u306b\u5bfe\u3057\u3066\u7d0d\u7a0e\u8005\u3068\u95a2\u9023\u8005\u3068\u306e\u9593\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u6a19\u6e96\u7684\u306a\u624b\u7d9a\u304d\u3068\u624b\u6cd5\u3092\u5b9a\u3081\u3001BIR\u5185\u3067\u306e\u79fb\u8ee2\u4fa1\u683c\u306b\u4fc2\u308b\u8abf\u67fb\u306e\u8cea\u3092\u62c5\u4fdd\u3059\u3079\u304f\u3001\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u660e\u8a18\u3057\u305f\u5f62\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5f53\u8a72\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u306e\u30d7\u30ed\u30bb\u30b9\u306f\u30013\u6bb5\u968e\u3042\u308b\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u6e96\u5099\u6bb5\u968e\u30d5\u30a7\u30fc\u30ba<\/li>\n<\/ul>\n<p>BIR\u62c5\u5f53\u5b98\u304c\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u95a2\u3059\u308b\u60c5\u5831\u3084\u66f8\u985e\u3092\u8981\u6c42\u3059\u308b\u307b\u304b\u3001\u5fc5\u8981\u306b\u5fdc\u3058 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a-f \u306e\u30c7\u30fc\u30bf\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u8abf\u67fb\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u8a18\u8f09\u304c\u306a\u304f\u3001\u901a\u5e38\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u5ff5\u982d\u306b\u7f6e\u304f\u3068\u30ec\u30bf\u30fc\u53d7\u9818\u65e5\u304b\u30895\uff5e15\u55b6\u696d\u65e5\u4ee5\u5185\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u95a2\u9023\u8005\u9593\u306e\u53d6\u5f15\uff08Annex 3\uff09<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u306e\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\uff08Annex 4\uff09<\/li>\n<li>\u30b5\u30d7\u30e9\u30a4\u30c1\u30a7\u30fc\u30f3\u7ba1\u7406\u5206\u6790\uff08Annex 5\uff09<\/li>\n<li>\u6a5f\u80fd\u30fb\u8cc7\u7523\u30fb\u30ea\u30b9\u30af\u5206\u6790\uff08\u201dFAR Analysis\u201d Annex 6\uff09<\/li>\n<li>\u4e8b\u696d\u306e\u7279\u6027\uff08Annex 7\uff09<\/li>\n<li>\u6bd4\u8f03\u53ef\u80fd\u6027\u5206\u6790\u306e\u30c7\u30fc\u30bf\uff08Annex 8\uff09<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\uff0aa-e 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Consulting Firm &#8211; Philippine Branch<br \/>\n\u5927\u6a4b\u3000\u8056\u4e5f<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1507\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2018\/12\/ohashi-150x150-e1557380433773.jpg?resize=96%2C88\" alt=\"\" width=\"96\" height=\"88\" data-recalc-dims=\"1\" \/><\/p>\n<p>2012\u5e74\u3001\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306b\u5165\u793e\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u767a\u5c55\u3001\u4f1a\u8a08\u696d\u754c\u306e\u751f\u304d\u6b8b\u308a\u3092\u639b\u3051\u3066\u3001\u793e\u5916CFO\u3068\u3057\u3066\u793e\u9577\u306e\u30d3\u30b8\u30e7\u30f3\u5b9f\u73fe\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3001\u30d3\u30b8\u30e7\u30ca\u30ea\u30fc\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u7acb\u4e0a\u3052\u306b\u596e\u95d8\u3002\u793e\u9577\u306e\u62b1\u3048\u308b\u304a\u56f0\u308a\u4e8b\u89e3\u6c7a\u3059\u3079\u304f\u7d4c\u55b6\u7406\u5ff5\u306e\u7b56\u5b9a\u30fb\u7d4c\u55b6\u4f1a\u8b70\u306e\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30c8\u30fb\u8ca1\u52d9\u5206\u6790\u7b49\u306e\u652f\u63f4\u3092\u884c\u3046\u30022016\u5e7410\u6708\u3088\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u62e0\u70b9\u9577\u3068\u3057\u3066\u4e16\u754c\u306b\u6d3b\u8e8d\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3092\u62e1\u3052\u3001\u771f\u306e\u9867\u5ba2\u8ca2\u732e\u3092\u76ee\u6307\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002 &nbsp; \u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011 No.87&lt;\u30d5\u30a3\u30ea\u30d4\u30f3\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u3001\u672c\u683c\u5316\uff1f\uff01&#038;g 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