移転価格事務運営要領の制定について（事務運営指針）
Commissioner's Directive on the Operation of Transfer Pricing (Administrative Guidelines)
移転価格事務運営要領の制定について（事務運営指針）
Establishment of the Administrative Guidelines on Operational Transfer Pricing Administrative Guidelines
移転価格事務運営要領の制定について（事務運営指針）
Establishment of the Administrative Guidelines on Operational Transfer Pricing Administrative Guidelines)
査調７―１
Large Enterprise Division 7-1
官際３―１
International Operations Division 3-1
官協１―１６
Office of Mutual Agreement Procedures 1-16
課法６―７
Corporate Taxation Division 6-7
平成１３年６月１日（平成２０年１０月２２日最終改正）
June 1, 2001 (Last amendment: Oct.22,2008)
国税局長
Regional Commissioners of the Regional Taxation Bureaus
沖縄国税事務所長
Regional Commissioner of the Okinawa Regional Taxation Office
国税庁長官
Commissioner of the National Tax Agency
標題のことについて、別添のとおり定めたから、これにより適切に実施されたい。
The rules have been established in regard to the operational transfer pricing as per the attached sheet, which must be implemented in an appropriate manner.
なお、平成１１年１０月２５日付査調８―１ほか３課共同「独立企業間価格の算定方法等の確認について（事務運営指針）」は廃止する。
The "Directive on Confirmation of Method for Calculating the Arm's Length Price (Administrative Guidelines)" issued on October 25, 1999 (Document ID: Large Enterprise Division 8-1, etc.) is hereby repealed.
（趣旨）
(Purport)
租税特別措置法第６６条の４（（国外関連者との取引に係る課税の特例））に関し、事務運営の指針を整備し、移転価格税制の適正、円滑な執行を図るものである。
This Directive is to establish guidelines for operations related to Article 66-4 of the Act on Special Measures Concerning Taxation ("Special Provisions for Taxation on Transactions with Foreign Affiliates") and aims at the proper and smooth enforcement of transfer pricing taxation.
第１章 定義及び基本方針
Chapter 1. Definitions and Basic Policies
（定義）
(Definitions of Terms)
１‐１ この事務運営指針において、次に掲げる用語の意義は、それぞれ次に定めるところによる。
1-1 In the administrative guidelines, the meaning of the following terms are as prescribed in the respective items:
（１）法 法人税法をいう。
(1) The Act means the Corporation Tax Act
（２）措置法 租税特別措置法をいう。
(2) The Act on Special Measures means the Act on Special Measures Concerning Taxation
（３）基本通達 法人税基本通達をいう。
(3) The Basic Directive means the Basic Directive on the Corporation Tax Act
（４）措置法通達 租税特別措置法関係通達（法人税編）をいう。
(4) Te Directive on the Act on Special Measures means the Directive on the Special Measures for the Act on Special Measures Concerning Taxation (the part of corporate tax)
（５）移転価格税制 措置法第６６条の４の規定（第３項を除く。）をいう。
(5) Transfer pricing taxation means the provisions of Article 66-4 of the Act on Special Measures (excluding paragraph (3))
（６）連結法人法第２条第１２号の７の４に規定する連結法人をいう。
(6) Consolidated corporation means a consolidated corporation as prescribed in item (xii)-7-4 of Article 2 of the Act
（７）連結親法人 法第２条第１２号の７の２に規定する連結親法人をいう。
(7) Consolidated parent corporation means a consolidated parent corporation as prescribed in item (xii)-7-2 of Article 2 of the Act
（８）確定申告書 法第２条第３１号に規定する確定申告書及びこれに添付することとされている書類をいう。
(8) Tax return means tax return as prescribed in item (xxxi) of Article 2 of the Act and the documents attached thereto
（９）事業年度 法第１３条に規定する事業年度をいう。
(9) The business year means the business year as prescribed in Article 13 of the Act
（１０）連結事業年度 法第１５条の２に規定する連結事業年度をいう。
(10) The consolidated business year means the consolidated business year as prescribed in Article 15-2 of the Act
（１１）国外関連者 措置法第６６条の４第１項及び第６８条の８８第１項に規定する国外関連者をいう。
(11) A foreign affiliate means a foreign affiliate as prescribed in Article 66-4, paragraph (1) and Article 68-88, paragraph (1) of the Act on Special Measures
（１２）国外関連取引 措置法第６６条の４第１項及び第６８条の８８第１項に規定する国外関連取引をいう。
(12) A transaction with a foreign affiliate means a transaction with a foreign affiliate as prescribed in Article 66-4, paragraph (1) and Article 68-88, paragraph (1) of the Act on Special Measures
（１３）独立企業間価格 措置法第６６条の４第１項に規定する独立企業間価格をいう。
(13) Arm's length price means arm's length price as prescribed in Article 66-4, paragraph (1) of the Act on Special Measures
（１４）独立企業間価格の算定方法 措置法第６６条の４第２項に規定する独立企業間価格の算定方法をいう。
(14) the method for calculating the arm's length price means the method for calculating the arm's length price as prescribed in Article 66-4, paragraph (2) of the Act on Special Measures
（１５）非関連者 措置法第６６条の４第１項に規定する特殊の関係にない者をいう。
(15) A non-affiliate means a person who does not have a "special relationships," as prescribed in Article 66-4, paragraph (1) of the Act on Special Measures, with the subject corporation
（１６）比較対象取引 措置法通達６６の４（２）‐１に規定する比較対象取引をいう。
(16) Comparable transactions means comparable transactions as prescribed in the Directive on the Act on Special Measures 66-4(2)-1
（１７）利益分割法 措置法施行令第３９条の１２第８項第１号に掲げる方法をいう。
(17) The profit split method means the profit split method prescribed in Article 39-12, paragraph (8), item (i) of the Order for Enforcement of the Act on Special Measures
（１８）取引単位営業利益法 措置法施行令第３９条の１２第８項第２号から第４号に掲げる方法をいう。
(18) The transactional net margin method means the transactional net margin method prescribed in Article 39-12, paragraph (8), items (ii) through (iv) of the Order for Enforcement of the Act on the Special Measures
（１９）無形資産 措置法通達６６の４（２）‐３の（８）に規定する無形資産をいう。
(19) Intangible asset means intangible asset as prescribed in the Directive on the Act on Special Measures 66-4 (2)-3-(8)
（２０）租税条約 我が国が締結した所得に対する租税に関する二重課税の回避又は脱税の防止のための条約をいう。
(20) Tax treaties means treaties that Japan concludes in order to prevent double taxation or tax evasion with respect to taxes on income
（２１）租税条約実施特例法 租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律をいう。
(21) The Act on Special Provisions for the Enforcement of Tax Treaties means the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act, and the Local Tax Act Incidental to the Enforcement of Tax Treaties
（２２）相互協議 租税条約の規定に基づく我が国の権限ある当局と外国の権限ある当局との協議をいう。
(22) Mutual consultation: means a consultation between the competent authority of Japan and the competent authority of a foreign country pursuant to the provisions of a tax treaty
（２３）事前確認 税務署長又は国税局長が、法人が採用する最も合理的と認められる独立企業間価格の算定方法及びその具体的内容等（以下「独立企業間価格の算定方法等」という。）について確認を行うことをいう。
(23) Advance Pricing Agreement (APA) means the agreement made by a district director of the tax office or a regional commissioner of Regional Taxation Bureau with regard to the method for calculating the arm's length price which is adopted by a corporation as the most efficient method and the specific details thereof (hereinafter referred to as "method for calculating arm's length price")
（２４）事前確認審査 局担当課が行う事前確認の申出に係る審査をいう。
(24) An examination of APA: means an examination of request for APA conducted by the Regional Tax Bureau (RTB)'s division in charge
（２５）事前相談 事前確認を受けようとする法人が、事前確認の申出前に、事前確認を申し出ようとする独立企業間価格の算定方法等について局担当課（必要に応じて庁担当課及び庁相互協議室を含む。）と行う相談（代理人を通じた匿名の相談を含む。）をいう。
(25) A pre-filing consultation means a consultation that a corporation intending to request an APA has with the RTB's division in charge (including, if necessary, the NTA's division in charge and NTA's Office of Mutual Agreement Procedures) with regard to the method for calculating the arm's length price prior to the filing of a request for APA (including anonymous consultations through an agent)
（２６）局担当課 国税局課税第二部（金沢、高松及び熊本国税局にあっては、課税部）法人課税課及び沖縄国税事務所法人課税課（以下「局法人課税課」という。）又は東京及び大阪国税局調査第一部国際情報第二課、名古屋国税局調査部国際調査課、関東信越国税局調査査察部国際調査課、札幌、仙台、金沢、広島、高松、福岡及び熊本国税局調査査察部調査管理課並びに沖縄国税事務所調査課（以下「局調査課」という。）をいう。
(26) The RTB's divisions in charge means the Corporation Taxation Division of the Second Taxation Department of a Regional Taxation Bureau (Taxation Department in the cases of the Kanazawa, Takamatsu, and Kumamoto Regional Taxation Bureaus) and the Corporation Taxation Division of the Okinawa Regional Taxation Office (hereinafter referred to as "RTB's Corporation Taxation Division") or the Advance Pricing Arrangement Division of the First Large Enterprise Examination Department of the Tokyo and Osaka Regional Taxation Bureaus, the International Examination of Large Enterprises Division of the Large Enterprise Examination Department of the Nagoya Regional Taxation Bureau, the International Examination of Large Enterprises Division of the Large Enterprise Examination and Criminal Investigation Department of the Kanto-Shin-Etsu Regional Taxation Bureau, the Management Division (Large Enterprise Division) of the Large Enterprise and Criminal Investigation Department of the Sapporo, Sendai, Kanazawa, Hiroshima, Takamatsu, Fukuoka, and Kumamoto Regional Taxation Bureaus, and the Large Enterprise Division of the Okinawa Regional Taxation Office (hereinafter referred to as the "RTB's Large Enterprise Examination Divisions")
（２７）庁担当課 国税庁課税部法人課税課又は国税庁調査査察部調査課をいう。
(27) The NTA's division in charge means the Corporation Taxation Division of the Taxation Department of the National Tax Agency, or the Large Enterprise Division of the Large Enterprise and Criminal Investigation Department of the National Tax Agency
（２８）庁相互協議室 国税庁長官官房国際業務課相互協議室をいう。
(28) The NTA's Office of Mutual Agreement Procedures means the Office of Mutual Agreement Procedures of the Commissioner's Secretariat of the National Tax Agency
（２９）連結指針 平成１７年４月２８日付査調７‐４ほか３課共同｢連結法人に係る移転価格事務運営要領の制定について」（事務運営指針）をいう。
(29) Guidelines for Consolidated Corporations means "Establishment of the Administrative Guidelines on Operational Transfer Pricing with regard to Consolidated Corporations" (Directive on Operational Transfer Pricing) (Issued on Apr. 28, 2005) (Document ID: Large Enterprise Division 7-4, etc.)
（基本方針）
(Basic Policies)
１‐２ 移転価格税制に係る事務については、この税制が独立企業原則に基づいていることに配意し、適正に行っていく必要がある。
1-2 Affairs concerning transfer pricing taxation must be properly managed, taking into consideration the fact that this taxation system is based on the arm's length principle.
このため、次に掲げる基本方針に従って当該事務を運営する。
For this reason, the affairs are handled in accordance with the basic policies prescribed as follows:
（１）法人の国外関連取引に付された価格が非関連者間の取引において通常付された価格となっているかどうかを十分に検討し、問題があると認められる取引を把握した場合には、市場の状況及び業界情報等の幅広い事実の把握に努め、算定方法・比較対象取引の選定や差異調整等について的確な調査を実施する。
(1) Whether or not the prices determined for a corporation's transactions with a foreign affiliate are equal to the prices normally determined for uncontrolled transactions are fully examined. If any problem is found in the transactions, efforts must be made to collect the facts broadly , such as information regarding the market and the business, and conduct an appropriate examinations as to the selection of method for calculation and comparable transactions, and adjustment for the differences.
（２）独立企業間価格の算定方法等に関し、法人の申出を受け、また、当該申出に係る相互協議の合意がある場合にはその内容を踏まえ、事前確認を行うことにより、当該法人の予測可能性を確保し、移転価格税制の適正・円滑な執行を図る。
(2) To ensure the predictability of the corporation and to realize proper and smooth enforcement of transfer pricing taxation, by requesting an APA if a request for APA regarding the method for calculating arm's length price is submitted by the corporation, based on the agreement reached through a mutual consultation on the request for APA, if there is the agreement pertaining to the request.
（３）移転価格税制に基づく課税により生じた国際的な二重課税の解決には、移転価格に関する各国税務当局による共通の認識が重要であることから、調査又は事前確認審査に当たっては、必要に応じＯＥＣＤ移転価格ガイドラインを参考にし、適切な執行に努める。
(3) To eliminate international double taxation caused by transfer pricing taxation, it is important for the tax authorities of both countries to share an understanding of transfer pricing. Therefore, an examination or an investigation or examination of APA is conducted in an appropriate manner by referring to the OECD Transfer Pricing Guidelines as necessary.
（別冊の活用）
(Use of Combined Case Studies)
１‐３ 別冊「移転価格税制の適用に当たっての参考事例集」は、一定の前提条件を置いた設例に基づいて移転価格税制上の取扱いを取りまとめたものである。
1-3 The combined "Case Studies on Application of Transfer Pricing Taxation" describes the tax treatment of transfer pricing illustrated by examples based on certain preconditions.
このため、別冊で取り上げた事例以外の事例があることはもとより、類似の事例であっても、前提条件が異なることにより移転価格税制上の取扱いが異なり得ることに留意の上、これを参考にして当該税制に係る事務を適切に行う。
For this reason, this must be used as reference in order to conduct the proper administrative affairs of transfer pricing taxation while paying attention to a possibility that there exist other cases as well as those described in the Case Studies that, though similar, may be treated differently for the purposes of transfer pricing taxation due to the difference in preconditions.
第２章 調査
Chapter 2. Examination
（調査の方針）
(Examination Policy)
２‐１ 調査に当たっては、移転価格税制上の問題の有無を的確に判断するために、例えば次の事項に配意して国外関連取引を検討することとする。
2-1 When examining a transaction with a foreign affiliate, the following particulars are to be taken into account, in order to correctly ascertain whether any problem exists in the transaction of transfer pricing taxation.
この場合においては、形式的な検討に陥ることなく個々の取引実態に即した検討を行うことに配意する。
In this case, each case must be examined not perfunctorily but carefully, bearing in mind the actual conditions of each transaction.
（１）法人の国外関連取引に係る売上総利益率又は営業利益率等（以下「利益率等」という。）が、同様の市場で法人が非関連者と行う取引のうち、規模、取引段階その他の内容が類似する取引に係る利益率等に比べて過少となっていないか。
(1) Whether or not the gross profit margin or operating margin (hereinafter referred to as "profit margin, etc.") from the corporation's transactions with a foreign affiliate is extremely low, compared with other transactions conducted by the corporation with non-affiliates in a similar market and which are similar in trade volume, trade class, and other conditions.
（２）法人の国外関連取引に係る利益率等が、当該国外関連取引に係る事業と同種で、規模、取引段階その他の内容が類似する事業を営む非関連者である他の法人の当該事業に係る利益率等に比べて過少となっていないか。
(2) Whether or not the profit margin, etc. from the corporation's transactions with a foreign affiliate is extremely low, compared with the profit margin, etc. of other corporations, who are non-affiliates engaged in the same category of business that is similar in trade volume, trade class, and other conditions.
（３）法人及び国外関連者が国外関連取引において果たす機能又は負担するリスク等を勘案した結果、法人の当該国外関連取引に係る利益が、当該国外関連者の当該国外関連取引に係る利益に比べて相対的に過少となっていないか。
(3) Whether or not the corporation's profit from transactions with a foreign affiliate is relatively low, compared with the foreign affiliate's profit from the transactions, in the light of the function performed or risks assumed by the corporation or the foreign affiliate with respect to the relevant transactions with a foreign affiliate.
（調査に当たり配意する事項）
(Particulars to Consider when Conducting Investigations)
２‐２ 国外関連取引の検討は、確定申告書及び調査等により収集した資料等を基に行う。
2-2 Transactions with a foreign affiliate are examined based on the tax return and other materials, etc. collected through investigations.
独立企業間価格の算定を行うまでには、個々の取引実態に即した多面的な検討を行うこととし、例えば次のような方法により、移転価格税制上の問題の有無について検討し、効果的な調査展開を図る。
Prior to the calculation of the arm's length price, examinations are conducted from various aspects, bearing in mind the actual conditions of each transaction, using the methods including the following ones, in order to examine whether there exist any problems regarding transfer pricing taxation and to ensure that the investigations are conducted effectively.
（１）法人の国外関連取引に係る事業と同種で、規模、取引段階その他の内容が概ね類似する複数の非関連取引（以下「比較対象取引の候補と考えられる取引」という。）に係る利益率等の範囲内に、国外関連取引に係る利益率等があるかどうかを検討する。
(1) Verifying whether or not the profit margin, etc. of transactions with a foreign affiliate that are subject to the examination are within the range of the profit margin, etc. of plural uncontrolled transactions in the same category of business and are almost similar to the corporation's transactions with a foreign affiliate in trade volume, trade class, and other conditions (hereinafter referred to as "transactions deemed to be potential comparable transactions").
（２）国外関連取引に係る棚卸資産等が一般的に需要の変化、製品のライフサイクル等により価格が相当程度変動することにより、各事業年度又は連結事業年度ごとの情報のみで検討することが適切でないと認められる場合には、当該事業年度又は連結事業年度の前後の合理的な期間における当該国外関連取引又は比較対象取引の候補と考えられる取引の対価の額又は利益率等の平均値等を基礎として検討する。
(2) If it is considered to be inappropriate to examine prices of inventory assets, etc. relating to transactions with a foreign affiliate based only on the information for each relevant business year or consolidated business year due to considerable changes in prices reflecting changes in public demand, product lifecycle, or other such factors, using the average value of the consideration or the profit margin, etc. for the transactions with a foreign affiliate or transactions deemed to be potentially comparable transactions during a reasonable length of time before and after the business year or consolidated business year.
（別表１７（３）の添付状況の検討）
(Examination of the Conditions in Attached Form 17-(3))
２‐３ 国外関連取引を行う法人が、その確定申告書に「国外関連者に関する明細書」（法人税申告書別表１７（３））を添付していない場合又は当該別表の記載内容が十分でない場合には、当該別表の提出を督促し、又はその記載の内容について補正を求めるとともに、当該国外関連取引の内容について一層的確な把握に努める。
2-3 If a corporation that conducts any transaction with the foreign affiliate fails to attach an "particulars on foreign affiliates" (attached form 17-(3)) to its corporate tax return or to provide sufficient information in form 17-(3), the corporation urges to submit the form or to correct the information provided, and endeavor to understand more clearly about the particulars of the transactions with a foreign affiliate.
（調査時に検査を行う書類等）
(Documents to Be Inspected When Conducting Examinations)
２‐４ 調査においては、例えば次に掲げる書類又は帳簿その他の資料（以下「書類等」という。）から国外関連取引の実態を的確に把握し、移転価格税制上の問題があるかどうかを判断する。
2-4 In the examination, whether there is any problem in transfer pricing taxation is ascertained by properly understanding the actual conditions of the transactions with foreign affiliates from documents, books and records, and other materials (hereinafter referred to as "documents"), such as:
（１）法人及び国外関連者ごとの資本関係及び事業内容を記載した書類等
(1) Documents that describe the capital ties and the business description of the corporation and each foreign affiliate:
イ 法人及び関連会社間の資本及び取引関係を記載した書類等
(a) documents stating the capital and business relationships between the corporation and its affiliated companies;
ロ 法人及び国外関連者の沿革及び主要株主の変遷を記載した書類等
(b) documents stating the history of and any changes in major shareholders of the corporation and the foreign affiliate;
ハ 法人にあっては有価証券報告書又は計算書類その他事業内容を記載した報告書等、国外関連者にあってはそれらに相当する報告書等
(c) annual securities reports or financial statements and other reports on the business descriptions with respect to the corporation, and corresponding reports on the foreign affiliate;
ニ 法人及び国外関連者の主な取扱品目及びその取引金額並びに販売市場及びその規模を記載した書類等
(d) documents including the major product lines of the corporation and the foreign affiliate, and the transaction prices, selling markets, and market sizes of each product;
ホ 法人及び国外関連者の事業別の業績、事業の特色、各事業年度の特異事項等その事業の内容を記載した書類等
(e) documents containing the results and characteristics of each business, the remarkable matters of each business year, and other details of the business of the corporation and the foreign affiliate.
（２）法人が独立企業間価格の算定に使用した書類等
(2) Documents used by the corporation for the calculation of the arm's length price:
イ 法人が採用した比較対象取引の選定過程及び当該比較対象取引の明細を記載した書類等
(a) documents containing the selection process of comparable transactions adopted by the corporation and the details of the comparable transactions;
ロ 法人が複数の取引を一の取引として独立企業間価格の算定を行った場合、その基となった個別の取引の内容を記載した書類等
(b) if the corporation calculates the arm's length price regarding more than one transaction as a single transaction, documents including the details of each transaction used as the basis of the calculation;
ハ 法人がその独立企業間価格の算定方法を採用した理由を記載した書類その他法人が独立企業間価格算定の際に作成した書類等
(c) documents containing the reasons for adopting the method for calculating the arm's length price and any other document prepared by the corporation in calculating the arm's length price;
ニ 比較対象取引について差異の調整を行った場合、その調整方法及びその理由を記載した書類等
(d) documents containing the adjustment method and reasons for adjustments, if the differences are adjusted with respect to comparable transactions.
（３）国外関連取引の内容を記載した書類等
(3) Documents containing the descriptions of transactions with foreign affiliates:
イ 契約書又は契約内容を記載した書類等
(a) contracts or documents containing the contents of contracts;
ロ 価格の設定方法及び法人と国外関連者との価格交渉の内容を記載した書類等
(b) documents containing the pricing setting methods and the details of price negotiations between the corporation and the foreign affiliate;
ハ 国外関連取引に係る法人又は国外関連者の事業戦略の内容を記載した書類等
(c) documents containing the details of the business strategies of the corporation or the foreign affiliate with regard to the transactions with a foreign affiliate;
ニ 国外関連取引に係る法人及び国外関連者の損益状況を記載した書類等
(d) documents containing the profit and loss statement of the corporation and the foreign affiliate with regard to the transaction with a foreign affiliate;
ホ 国外関連取引について法人及び国外関連者が果たした機能又は負担したリスクを記載した書類等
(e) documents containing the functions performed or risks assumed by the corporation and the foreign affiliate with respect to the transactions with a foreign affiliate;
ヘ 国外関連取引を行う際に法人又は国外関連者が使用した無形資産の内容を記載した書類等
(f) documents containing the details of the intangible asset used by the corporation or the foreign affiliate for conducting the transactions with a foreign affiliate;
ト 国外関連取引に係る棚卸資産等に関する市場について行われた分析等に係る書類等
(g) documents regarding the analysis of the market of the inventory assets, etc. relating to the transactions with a foreign affiliate;
チ 国外関連取引に係る棚卸資産等の内容を記載した書類等
(h) documents containing the details of inventory assets, etc. relating to the transactions with a foreign affiliate;
リ 国外関連取引と密接に関連する他の取引の有無及びその内容を記載した書類等
(i) documents stating whether or not any other transactions closely related to the transactions with a foreign affiliate are made, which contain the details of such transactions, if any.
（４）その他の書類等
(4) Other documents
イ 法人及び国外関連者の経理処理基準の詳細を記載したマニュアル等
(a) manuals, etc. containing the details of the accounting standards of the corporation and the foreign affiliate;
ロ 外国税務当局による国外関連者に対する移転価格調査又は事前確認の内容を記載した書類等
(b) documents containing the details of the transfer pricing examinations or the details of APA conducted with regard to the foreign affiliate by foreign tax authorities;
ハ 移転価格税制に相当する外国の制度にあって同制度の実効性を担保するために適正な資料作成を求める規定（いわゆるドキュメンテーション・ルール）に従って国外関連者が書類等を準備している場合の当該書類等
(c) If the foreign affiliate, under the transfer pricing taxation of a foreign country corresponding to transfer pricing taxation, prepares any document pursuant to the rules that require the preparation of proper documents for securing the effectiveness of the transfer pricing taxation (so-called "documentation rules"); the relevant documents;
ニ その他必要と認められる書類等
(d) other documents as deemed necessary.
（推定規定又は同業者に対する質問検査規定の適用に当たっての留意事項）
(Particulars to Consider in Applying the Presumption Provisions or the Provisions for Inquiry and Inspection to Persons in the Same Business)
２‐５ 法人に対し措置法第６６条の４第７項（（推定規定））に規定する書類若しくは帳簿又はこれらの写し（以下２‐５において「第７項に規定する書類等」という。）の提示又は提出を求めた場合において、当該法人が第７項に規定する書類等を遅滞なく提示し、又は提出しなかったときには、同項又は同条第９項（（同業者に対する質問検査規定））の規定を適用することができるのであるが、これらの規定の適用に当たっては、次の事項に配意する。
2-5 In cases where a corporation is requested to present or submit documents, books, or copies thereof prescribed in Article 66-4, paragraph (7) ("presumption provisions") of the Act on Special Measures (hereinafter referred to as "documents prescribed in paragraph (7)" in 2-5), and the corporation fails to present or submit the documents prescribed in paragraph (7) without delay, the provisions of that paragraph or paragraph (9) ("provisions for inquiry and inspection to persons in the same business") of that Article are applicable. However, in applying these provisions, the following particulars must be considered:
（１）第７項に規定する書類等の提示又は提出を求める場合には、法人に対し、「当該書類等が遅滞なく提示され又は提出されないときには、措置法第６６条の４第７項又は同条第９項の適用要件を満たす」旨を説明するとともに、当該説明を行った事実及びその後の法人からの提示又は提出の状況を記録する。
(1) When requesting the corporation to present or submit the documents prescribed in paragraph (7), explanation must be given to the corporation that if it fails to present or submit these documents without delay, the requirements referred to in paragraph (7) or paragraph (9) of Article 66-4 of the Act on Special Measures are met; and also the fact that the explanation has been given and how the documents are presented or submitted by the corporation after the explanation is recorded.
（２）法人が第７項に規定する書類等を遅滞なく提示し、又は提出したかどうかは、当該書類等の提示又は提出の準備に通常要する期間を考慮して判断する。
(2) Whether the corporation has presented or submitted the documents prescribed in paragraph (7) without delay must be judged in light of the period ordinarily required for preparing the submission or presentation of the documents.
（３）措置法第６６条の４第９項の規定を適用して把握した非関連者間取引（措置法通達６６の４（２）‐１に規定する非関連者間取引をいう。以下同じ。）を比較対象取引として選定した場合には、当該選定のために用いた条件、当該比較対象取引の内容、差異の調整方法等を法人に対し説明するのであるが、この場合には、法第１６３条（（職員の守秘義務規定））の規定に留意するとともに、当該説明を行った事実を記録する。
(3) In cases where any uncontrolled transaction (meaning uncontrolled transactions prescribed in the Derective on the Act on Special Measures 66-4(2)-1; the same applies hereinafter) recognized by applying the provisions of Article 66-4, paragraph (9) of the Act on Special Measures is selected as a comparable transaction, explanation must be given to the corporation about the conditions of the selection, the details of the comparable transaction, and the method of adjustment for differences. When the explanation is made, attention must be paid to the provisions of Article 163 ("Confidentiality Obligation of Employees") of the Act and the fact that the explanation has been given are recorded.
（金銭の貸借取引）
(Loan Transactions)
２‐６ 金銭の貸借取引について調査を行う場合には、次の点に留意する。
2-6 The following particulars must be considered when examining loan transactions:
（１）基本通達９‐４‐２（（子会社等を再建する場合の無利息貸付け等））の適用がある金銭の貸付けについては、移転価格税制の適用上も適正な取引として取り扱う。
(1) Loans to which The Basic Directive 9-4-2 ("interest-free loans for reconstructing a subsidiary company, etc.") is applicable is also treated as legitimate transactions under transfer pricing taxation.
（２）国外関連取引において返済期日が明らかでない場合には、当該金銭貸借の目的等に照らし、金銭貸借の期間を合理的に算定する。
(2) In cases where the repayment due date of a transaction with a foreign affiliate is unknown, the period of the loan is reasonably calculated in light of the purpose of the loan.
（措置法通達６６の４（６）‐４に定める方法以外の方法による金銭の貸借取引の検討）
(Examination of Loan Transactions through Methods Other than Those Prescribed in the Directive on the Act on Special Measures 66-4(6)-4)
２‐７ 法人及び国外関連者がともに業として金銭の貸付け又は出資を行っていない場合において、当該法人が当該国外関連者との間で行う金銭の貸付け又は借入れについて調査を行うに当たり、措置法通達６６の４（６）‐４に定める方法のいずれも適用できないときは、次により計算した利率を独立企業間の利率として、当該貸付け又は借入れに付された利率の適否を検討する。
2-7 In conducting examinations on lending and borrowing money between a corporation and a foreign affiliate, in cases where neither party is engaged in lending or contributing money as its business and also where none of the methods prescribed in the Directive on Act on Special Measures 66-4(6)-4 are applicable, the appropriateness of the interest rate applied to the lending or borrowing money as the interest rate, calculated as follows, as the arm's length interest rate is examined:
（１）国外関連取引の貸手が非関連者である銀行等から通貨、貸借時期、貸借期間等が同様の状況の下で借り入れたとした場合に通常付されたであろう利率
(1) The interest rate that would normally be applied to a loan, assuming that the lender involved in the transaction with the foreign affiliate borrows funds from a non-affiliated bank under similar conditions in terms of currency, borrowing date, and borrowing period.
（２）国外関連取引に係る資金を、当該国外関連取引と通貨、取引時期、期間等が同様の状況の下で国債等により運用するとした場合に得られたであろう利率（（１）に掲げる利率を用いることができる場合を除く。）
(2) The interest rate that would normally be earned on the funds involved in the transaction with the foreign affiliate, assuming that they were invested in Japanese Government Bonds or the like under similar conditions in terms of currency, transaction date, and transaction period (excluding cases where the interest rate prescribed in (1) may be used).
（注） （１）に掲げる利率を適用する場合においては、国外関連取引の貸手における銀行等からの実際の借入れが、（１）で規定する同様の状況の下での借入れに該当するときには、当該国外関連取引とひも付き関係にあるかどうかを問わないことに留意する。
(Note) If the interest rate prescribed in (1) is applicable, and the loan actually provided by a bank, etc. to the lender in the transaction with the foreign affiliate falls under the categories of a loan made under similar conditions as prescribed in (1), attention must be paid as to whether or not the loan is the tied loan related to the transaction with the foreign affiliate.
（役務提供）
(Provision of the Services)
２‐８ 役務提供について調査を行う場合には、次の点に留意する。
2-8 The following particulars must be considered when examining the provision of services:
（１）役務提供を行う際に無形資産を使用しているにもかかわらず、当該役務提供の対価の額に無形資産の使用に係る部分が含まれていない場合があること。
(1) In some cases, the consideration for the use of intangible asset is not included in the price for the provision of services, even though the intangible asset is used for providing services.
（注） 無形資産が役務提供を行う際に使用されているかどうかについて調査を行う場合には、役務の提供と無形資産の使用は概念的には別のものであることに留意し、役務の提供者が当該役務提供時に措置法通達６６の４（２）‐３の（８）に掲げる無形資産を用いているか、当該役務提供が役務の提供を受ける法人の活動、機能等にどのような影響を与えているか等について検討を行う。
(Note) In cases where whether any intangible asset is used in providing services is examined, the provision of services and use of intangible asset is considered as being conceptually distinct. Examinations are conducted regarding as to whether the service provider uses the intangible asset prescribed in the Directive on the Act on Special Measures 66-4(2)-3-(8) when providing services, and what impact the provision of services has on the activities and functions of the corporation as a service recipient.
（２）役務提供が有形資産又は無形資産の譲渡等に併せて行われており、当該役務提供に係る対価の額がこれらの資産の譲渡等の価格に含まれている場合があること。
(2) In some cases, services are provided when the tangible assets or intangible assets are transferred, and the value of the consideration of the provision of services is included in the price of the transfer, etc. of these assets.
（企業グループ内における役務の提供の取扱い）
(Treatment of Provision of the Services of a Corporate Group)
２‐９
2-9
（１）法人が国外関連者に対し、次に掲げるような経営・財務・業務・事務管理上の活動を行う場合において、当該活動が役務の提供に該当するかどうかは、当該活動が当該国外関連者にとって経済的又は商業的価値を有するものかどうかにより判断する。
(1) If a corporation performs the following activities regarding management, finance, business, and administration for a foreign affiliate, whether the activities are deemed to be the provision of the services is judged on the basis of whether the activities have economic or commercial value for the foreign affiliate.
具体的には、当該国外関連者と同様の状況にある非関連者が他の非関連者からこれと同じ活動を受けた場合に対価を支払うかどうか、又は当該法人が当該活動を行わなかったとした場合に国外関連者自らがこれと同じ活動を行う必要があると認められるかどうかにより判断する。
Specifically, it is judged on the basis of whether a non-affiliate under the same conditions as the foreign affiliate pays consideration for the activities performed by another non-affiliate to do the same activities on its behalf, or whether it is necessary for the foreign affiliate to perform the same activities for itself if the corporation did not perform the activities:
イ 企画又は調整
(a) planning or coordination;
ロ 予算の作成又は管理
(b) budget preparation or control;
ハ 会計、税務又は法務
(c) accounting, tax affairs, or legal services;
ニ 債権の管理又は回収
(d) management or calling of credit;
ホ 情報通信システムの運用、保守又は管理
(e) operation, maintenance, or management of information and communication systems;
ヘ キャッシュフロー又は支払能力の管理
(f) management of cash flow or ability to pay;
ト 資金の運用又は調達
(g) operating funds or raising of funds;
チ 利子率又は外国為替レートに係るリスク管理
(h) risk management of interest or exchange rates;
リ 製造、購買、物流又はマーケティングに係る支援
(i) assistance in the fields of manufacturing, purchasing, distribution, or marketing;
ヌ 従業員の雇用、配置又は教育
(j) recruitment, assignment or training of employees;
ル 従業員の給与、保険等に関する事務
(k) affairs concerning payroll, insurance, etc. of employees;
ヲ 広告宣伝（リに掲げるマーケティングに係る支援を除く。）
(l) advertisement (excluding assistance in the field of marketing prescribed in (i)).
（２）法人が、国外関連者の要請に応じて随時役務の提供を行い得るよう人員や設備等を利用可能な状態に定常的に維持している場合には、かかる状態を維持していること自体が役務の提供に該当することに留意する。
(2) If a corporation continuously maintains its staff and equipment that are ready to provide the services for a foreign affiliate upon request at any time, it must be noted that maintaining this state of readiness itself is deemed to be the provision of services.
（３）法人が国外関連者に対し行う（１）の活動が、役務の提供に該当するかどうかを検討するに当たり、次に掲げる活動は国外関連者にとって経済的又は商業的価値を有するものではないことに留意する。
(3) In examining whether the activities set forth in (1) that are performed by a corporation for a foreign affiliate are deemed to be the provision of services, it must be noted that the following activities do not have economic or commercial value for the foreign affiliate:
イ 法人が国外関連者に対し、非関連者が当該国外関連者に行う役務の提供又は当該国外関連者が自らのために行う（１）の活動と重複する活動を行う場合における当該重複する活動（ただし、その重複が一時的であると認められる場合、又は当該重複する活動が事業判断の誤りに係るリスクを減少させるために手続上重複して行われるチェック等であると認められる場合を除く。）
(a) If the corporation performs for the foreign affiliate activities that duplicate the services provided by a non-affiliate for the foreign affiliate or activities set forth in (1) that are performed by the foreign affiliate itself, the duplicate activities (provided, however, that cases where it is deemed that such duplication is only temporary or the checks, etc. performed as the procedure to reduce the risk of a wrong business decision are excluded);
ロ 国外関連者に対し株主としての地位を有する法人が、専ら自らのために行う株主としての法令上の権利の行使又は義務の履行に係る活動（以下「株主活動」という。）で、例えば次に掲げるもの
(b) activities prescribed as follows that relate to the exercise of right or performance of obligation under laws and regulations and which a corporation holding a status as a shareholder of a foreign affiliate performs solely on its own behalf as a shareholder (hereinafter referred to as "shareholder activities"):
（ｲ） 親会社が実施する株主総会の開催や株式の発行など、親会社が遵守すべき法令に基づいて行う活動
a. activities performed by a parent company under laws and regulations that the parent company must observe, such as the holding of shareholders meetings and issuing of shares;
（ﾛ） 親会社が金融商品取引法に基づく有価証券報告書等を作成するための活動
b. activities performed by a parent company to prepare an annual securities report and other reports based on the Financial Instruments and Exchange Act.
（注） 親会社が子会社等に対して行う特定の業務に係る企画、緊急時の管理、技術的助言、日々の経営に関する支援等は、株主としての地位を有する者が専ら株主として自らのために行うものとは認められないことから、株主活動には該当しない。
(Note) Activities such as planning for specific business, administration in an emergency, technical advice and assistance concerning daily management provided by the parent company for its subsidiary companies, etc. do not fall under the category of shareholder activities, because it cannot be deemed that the activities are performed by a person holding a status as a shareholder solely on their own behalf as a shareholder.
また、親会社が子会社等に対する投資の保全を目的として行う活動で、かつ、当該子会社等にとって経済的又は商業的価値を有するものは役務の提供に該当する。
Activities that the parent company performs for the purpose of maintaining the investment in its subsidiary companies, etc. and which have economic or commercial value for the subsidiary companies, etc. are deemed to be the provision of the services.
（４）（１）から（３）までの取扱いは、国外関連者が法人に対して行う活動について準用する。
(4) The treatment set forth in (1) through (3) apply mutatis mutandis to activities performed by a foreign affiliate for a corporation.
（５）法人が国外関連者に対し支払うべき役務の提供に係る対価の額の適否の検討に際して、当該法人に対し、当該国外関連者から受けた役務の内容等が記載された書類等の提示又は提出を求める。
(5) In examining whether or not the consideration that a corporation must pay to a foreign affiliate for the provision of the services is appropriate, the corporation is required to present or submit documents containing the details of the services that it received from the foreign affiliate.
この場合において、当該役務の提供に係る実態等が確認できないときには、措置法第６６条の４第３項等の規定の適用について検討することに留意する。
In this case, where the actual status relating to the provision of the services cannot be confirmed, it must be noted that the application of the provisions, such as Article 66-4, paragraph (3) of the Act on Special Measures, is to be considered.
（措置法通達６６の４（６）‐５に定める方法以外の方法による役務提供取引の検討）
(Examination of Service Transactions through Methods other than Those Prescribed in the Directive on the Act on Special Measures 66-4(6)-5)
２-10
2-10
（１）法人が国外関連者との間で行う役務提供のうち、当該法人又は当該国外関連者の本来の業務に付随した役務提供について調査を行うに当たり、措置法通達６６の４（６）‐５に定める方法のいずれも適用できない場合には、当該役務提供の総原価の額を独立企業間価格として、当該役務提供に係る対価の額の適否を検討する。
(1) If none of the methods prescribed in the Directive on the Act on Special Measures 66-4(6)-5 are applicable to the services provided by a corporation to its foreign affiliate that are incidental to the original business activities of the corporation or the foreign affiliate, whether or not the consideration for providing the services is appropriate is examined, assuming that the gross cost for providing the services is the arm's length price.
この場合において、本来の業務に付随した役務提供とは、例えば、海外子会社から製品を輸入している法人が当該海外子会社の製造設備に対して行う技術指導等、役務提供を主たる事業としていない法人又は国外関連者が、本来の業務に付随して又はこれに関連して行う役務提供をいう。
In this case, the services incidental to the original business activities mean the services provided incidentally or related to the original business activities of the corporation or the foreign affiliate not mainly engaged in the provision of services; for instance, a corporation that imports products from its foreign subsidiary company provides technical guidance regarding the manufacturing facilities of the foreign subsidiary company.
また、役務提供に係る総原価には、原則として、当該役務提供に関連する直接費のみならず、合理的な配賦基準によって計算された担当部門及び補助部門の一般管理費等間接費まで含まれることに留意する。
The gross cost for the provision of services includes, as a rule, not only direct costs relating to the provision of the services but also indirect costs, such as the general and administrative costs of the department in charge or any assisting department, calculated in accordance with reasonable allocation standards.
（注） 本来の業務に付随した役務提供に該当するかどうかは、原則として、当該役務提供の目的等により判断するのであるが、次に掲げる場合には、本文の取扱いは適用しない。
(Note) As a rule, whether the provision of services is incidental to the original business is judged based on the purpose of the provision of the services. Nevertheless, the treatment set forth in the main clause do not apply in the following cases:
イ 役務提供に要した費用が、法人又は国外関連者の当該役務提供を行った事業年度の原価又は費用の額の相当部分を占める場合
(a) if the costs incurred for the provision of the services account for the most of the costs or expenses of the corporation or the foreign affiliate for the business year during which the services are provided;
ロ 役務提供を行う際に無形資産を使用する場合等当該役務提供の対価の額を当該役務提供の総原価とすることが相当ではないと認められる場合
(b) when it is deemed inappropriate to treat the consideration for the provision of the services as the gross cost therefor, such as cases where intangible asset is used for providing the services.
（２）法人が国外関連者との間で行う（１）以外の役務提供について調査を行うに当たり、措置法通達６６の４（６）‐５に定める方法のいずれも適用できない場合で、次に掲げる要件のすべてを満たしているときには、（１）と同様の方法で当該役務提供に係る対価の額の適否を検討する。
(2) In examining the provision of services other than those set forth in (1) that a corporation provides its foreign affiliate, in cases where none of the methods prescribed in the Directive on the Act on Special Measures 66-4(6)-5 are applicable and the following requirements are all met, whether or not the consideration for providing the services is appropriate is examined with the same method as set forth in (1):
イ 役務の内容が次に掲げる業務のいずれかに該当すること。
(a) the description of the services falls under any of the following business:
（ｲ） 予算の作成又は管理
a. preparation or management of budget;
（ﾛ） 会計、税務又は法務
b. accounting, tax affairs, or legal services;
（ﾊ） 債権の管理又は回収
c. credit management or collections;
（ﾆ） 情報通信システムの運用、保守又は管理
d. operation, maintenance, or management of information and communication systems;
（ﾎ） キャッシュフロー又は支払能力の管理
e. management of cash flow or ability to pay;
（ﾍ） 資金の運用又は調達（事務処理上の手続に限る。）
f. operating or procurement of funds (limited to administrative procedures);
（ﾄ） 従業員の雇用、配置又は教育
g. recruitment, assignment, or education of employees;
（ﾁ） 従業員の給与、保険等に関する事務
h. affairs concerning payroll, insurance, etc. of employees;
（ﾘ） 広告宣伝（２‐９（１）リに掲げるマーケティングに係る支援を除く。）
i. advertisement (excluding assistance in the field of marketing prescribed in 2-9(1)-(i));
（ﾇ） その他一般事務管理
j. other general administration;
ロ 当該役務提供が法人又は国外関連者の事業活動の重要な部分に関連していないこと。
(b) The provision of the services is not related to a significant part of the business activities of the corporation or the foreign affiliate;
ハ 当該役務提供に要した費用が法人又は国外関連者の当該役務提供を行った事業年度の原価又は費用の額の相当部分を占めていないこと。
(c) The costs required for the provision of the services do not account for the most of the costs or expenses of the corporation or the foreign affiliate for the business year during which the services are provided;
ニ 当該役務提供を行う際に自己の無形資産を使用していないこと。
(d) The corporation's own intangible asset is not used to provide the services;
ホ 当該役務提供に関連する直接費及び間接費の計算が、当該役務提供に係る従事者の従事割合や使用資産の使用割合等、合理的な配分割合によっていること。
(e) Direct and indirect costs relating to the provision of the services are calculated in accordance with reasonable allocation rates, such as the rate of employees engaged in the provision of the services and the rate of the assets used.
（調査において検討すべき無形資産）
(Intangible Assets to be Considered in Examinations)
２‐１１ 調査において無形資産が法人又は国外関連者の所得にどの程度寄与しているかを検討するに当たっては、例えば、次に掲げる重要な価値を有し所得の源泉となるものを総合的に勘案することに留意する。
2-11 When examining how intangible asset contributes to the income of a corporation or a foreign affiliate, how the assets such as the following assets that have material value and serve as a source of income are comprehensively considered:
イ 技術革新を要因として形成される特許権、営業秘密等
(a) patent rights and trade secrets derived from technical innovation;
ロ 従業員等が経営、営業、生産、研究開発、販売促進等の企業活動における経験等を通じて形成したノウハウ等
(b) employees' know-how acquired through enterprise activities such as management, trade operations, production, research and development, and sales promotion.
ハ 生産工程、交渉手順及び開発、販売、資金調達等に係る取引網等
(c) manufacturing processes, negotiation procedures, and networks pertaining to development, sale, and funding.
なお、法人又は国外関連者の有する無形資産が所得の源泉となっているかどうかの検討に当たり、例えば、国外関連取引の事業と同種の事業を営み、市場、事業規模等が類似する法人のうち、所得の源泉となる無形資産を有しない法人を把握できる場合には、当該法人又は国外関連者の国外関連取引に係る利益率等の水準と当該無形資産を有しない法人の利益率等の水準との比較を行うとともに、当該法人又は国外関連者の無形資産の形成に係る活動、機能等を十分に分析することに留意する。
When determining whether the intangible asset of the corporation or the foreign affiliate serve as a source of income, in cases, for instance, where it is possible to identify a corporation without intangible asset serving as a source of income from among corporations engaging in the same category of business as the that involving the transaction with the foreign affiliate and that has similar markets and scales of operation, it must be noted that a comparison is to be made between the profit margin, etc. relating to transactions with a foreign affiliate of the corporation or the foreign affiliate and the profit margin, etc. of the corporation without such intangible asset, as well as analyzing the activities, functions, etc. in relation to the creation of the intangible asset of the corporation or the foreign affiliate.
（注） 役務提供を行う際に無形資産が使用されている場合の役務提供と無形資産の関係については、２‐８（１）の（注）に留意する。
(Note) Regarding the relation between the provision of services and intangible asset when intangible asset is used for providing the services, the Note of 2-8(1) must be noted.
（無形資産の形成、維持又は発展への貢献）
(Contribution to the Creation, Maintenance or Development of Intangible Assets)
２‐１２ 無形資産の使用許諾取引等について調査を行う場合には、無形資産の法的な所有関係のみならず、無形資産を形成、維持又は発展（以下「形成等」という。）させるための活動において法人又は国外関連者の行った貢献の程度も勘案する必要があることに留意する。
2-12 When examining licensing transactions of intangible asset, it must be noted that not only the legal ownership of the intangible asset but also the degree of contribution of a corporation or a foreign affiliate to the activities for the creation, maintenance or development of the intangible asset (hereafter referred to as the "creation, etc.") needs to be taken into account.
なお、無形資産の形成等への貢献の程度を判断するに当たっては、当該無形資産の形成等のための意思決定、役務の提供、費用の負担及びリスクの管理において法人又は国外関連者が果たした機能等を総合的に勘案する。
When assessing the degree of the contribution to the creation, etc. of intangible asset, the functions that the corporation or the foreign affiliate performed, in such processes as decision making, provision of services, bearing of costs, and risk management, must be taken into account comprehensively.
この場合、所得の源泉となる見通しが高い無形資産の形成等において法人又は国外関連者が単にその費用を負担しているというだけでは、貢献の程度は低いものであることに留意する。
In this case, it must be noted that the degree of contribution is assessed as being low when the corporation or the foreign affiliate merely bears the cost of the creation, etc. of the intangible asset that is highly expected to be a source of income.
（無形資産の使用許諾取引）
(Licensing Transaction of Intangible Assets)
２‐１３ 法人又は国外関連者のいずれか一方が保有する無形資産を他方が使用している場合で、当事者間でその使用に関する取決めがないときには、譲渡があったと認められる場合を除き、当該無形資産の使用許諾取引があるものとして当該取引に係る独立企業間価格の算定を行うことに留意する。
2-13 If either a corporation or a foreign affiliate is using the intangible asset owned by the other party without an agreement concerning its use, it must be noted that the arm's length price relating to this transaction is to be calculated, assuming that there is a licensing transaction of the intangible asset, except when it is deemed that the intangible asset has been transferred.
なお、その使用許諾取引の開始時期については、非関連者間の取引の例を考慮するなどにより、当該無形資産の提供を受けた日、使用を開始した日又はその使用により収益を計上することとなった日のいずれかより、適切に判断する。
The commencement date of the licensing transaction is determined properly from among the dates when the intangible asset was provided, the use thereof started or any profit was recorded through the use thereof, by considering examples of transactions between non-affiliates.
（費用分担契約）
(Cost Contribution Arrangement)
２‐１４ 費用分担契約とは、特定の無形資産を開発する等の共通の目的を有する契約当事者（以下「参加者」という。）間で、その目的の達成のために必要な活動（以下「研究開発等の活動」という。）に要する費用を、当該研究開発等の活動から生じる新たな成果によって各参加者において増加すると見込まれる収益又は減少すると見込まれる費用（以下「予測便益」という。）の各参加者の予測便益の合計額に対する割合（以下「予測便益割合」という。）によって分担することを取り決め、当該研究開発等の活動から生じる新たな成果の持分を各参加者のそれぞれの分担額に応じて取得することとする契約をいい、例えば、新製品の製造技術の開発に当たり、法人及び国外関連者のそれぞれが当該製造技術を用いて製造する新製品の販売によって享受するであろう予測便益を基礎として算定した予測便益割合を用いて、当該製造技術の開発に要する費用を法人と国外関連者との間で分担することを取り決め、当該製造技術の開発から生じる新たな無形資産の持分をそれぞれの分担額に応じて取得することとする契約がこれに該当する。
2-14 A cost contribution arrangement (hereinafter referred to as "CCA") means a contract to share the cost required for the activities necessary for the achievement of a common purpose, such as the development of specific intangible asset (hereinafter referred to as "activities such as research and development"), between contracting parties (hereinafter referred to as "participant(s)"), and to obtain the share of the outcome of the activities such as research and development in accordance with the proportion of the total amount of estimated profits (hereinafter referred to as the "estimated profit margin ratio") of the profit that is expected to increase or the cost that is expected to decrease (hereinafter referred to as the "estimated profits") for each participant by the new outcome of the activities such as research and development. For instance, the following arrangement falls under a CCA: a contract to share the cost required for the development of the manufacturing technology for new products between a corporation and a foreign affiliate, using the estimated profit margin ratio calculated on the basis of the expected benefits that would be enjoyed by the corporation and the foreign affiliate through the sale of the new products to be manufactured by using the manufacturing technology, and to obtain the share of the new intangible asset from the development of the manufacturing technology in accordance with the costs to be shared by each of them.
（費用分担契約の取扱い）
(Treatment of Cost Contribution Arrangement)
２‐１５ 法人が国外関連者との間で締結した費用分担契約に基づく費用の分担（費用分担額の調整を含む。）及び持分の取得は、国外関連取引に該当し、当該費用分担契約における当該法人の予測便益割合が、当該法人の適正な予測便益割合（２‐１６及び２‐１８による検討に基づき算定される割合をいう。）に比して過大であると認められるときは、当該法人が分担した費用の総額のうちその過大となった割合に対応する部分の金額は、独立企業間価格を超えるものとして損金の額に算入されないことに留意する。
2-15 Cost contributions (including adjustment of the amount of cost contributions) and acquisition of shares based on a CCA concluded between a corporation and a foreign affiliate falls under transactions with a foreign affiliate, and when the corporation's expected profit margin ratio under the CCA is considered to be larger compared with the proper estimated profit martin ratio of the corporation (meaning the ratio calculated based on examinations as prescribed in 2-16 and 2-18), it must be noted that from out of the total cost borne by the corporation, the amount borne for the part of the proportion that is excessive must not be included in the amount of deductible costs as those exceeding the arm's length price.
（注） 法人が分担した費用については、法人税に関する法令の規定に基づいて処理するのであるから、例えば、研究開発等の活動に要する費用のうちに措置法第６１条の４第３項に規定する交際費等がある場合には、適正な予測便益割合に基づき法人が分担した交際費等の額は、措置法通達６１の４（１）‐２３（（交際費等の支出の方法））（１）の規定に準じて取り扱うこととなり、当該分担した交際費等の額を基に同条第１項の規定に基づく損金不算入額計算を行うこととなることに留意する。
(Note) The costs shared by a corporation are treated in accordance with the provisions of the laws and regulations concerning corporation tax. Therefore, for instance, if there are entertainment expenses, etc. prescribed in Article 61-4, paragraph (3) of the Act on Special Measures in the costs required for the activities such as research and development, the amount of entertainment expenses, etc. shared by the corporation based on the proper estimated margin ratio are treated pursuant to the provisions of the Directive on the Act on Special Measures 61-4(1)-23-(1) ("Expenditure on Entertainment Expenses, etc."). Therefore, it must be noted that the amount of non-deductible costs under paragraph (1) of that Article is to be calculated based on the amount of entertainment expenses, etc. shared by the corporation.
（費用分担契約に関する留意事項）
(Particulars to Note in Relation to Cost Contribution Arrangement)
２‐１６ 法人が国外関連者との間で費用分担契約を締結している場合には、次のような点に留意の上、法人の費用分担額等の適否を検討する。
2-16 When a corporation concludes a cost contribution arrangement with a foreign affiliate, whether or not the amount of cost contribution of the corporation is appropriate is examined, taking the following points into account:
イ 研究開発等の活動の範囲が明確に定められているか。また、その内容が具体的かつ詳細に定められているか。
(a) whether the scope of the activities such as research and development is clearly defined and the content thereof is provided for specifically and in detail;
ロ 研究開発等の活動から生じる成果を自ら使用するなど、すべての参加者が直接的に便益を享受することが見込まれているか。
(b) whether all participants are expected to enjoy the benefits directly by using the outcome of the activities such as research and development for themselves;
ハ 各参加者が分担すべき費用の額は、研究開発等の活動に要した費用の合計額を、適正に見積もった予測便益割合に基づいて配分することにより、決定されているか。
(c) whether the amount of costs to be shared by each participant has been determined by allocating the total amount of cost required for the activities such as research and development, based on the estimated profit magin ratio, which has been properly estimated;
ニ 予測便益を直接的に見積もることが困難である場合、予測便益の算定に、各参加者が享受する研究開発等の活動から生じる成果から得る便益の程度を推測するに足りる合理的な基準（売上高、売上総利益、営業利益、製造又は販売の数量等）が用いられているか。
(d) In cases where it is difficult to estimate the expected profits directly, whether the standard (sales amount, gross profit, operating income, volume of production or sales, etc.) used for the calculation of the expected benefit is reasonable enough for assuming the degree of benefit obtained by each participant from the outcome of the activities such as research and development;
ホ 予測便益割合は、その算定の基礎となった基準の変動に応じて見直されているか。
(e) Whether the estimated profit margin ratio is reviewed in accordance with the changes in the standard used as a basis for the calculation;
ヘ 予測便益割合と実現便益割合（研究開発等の活動から生じた成果によって各参加者において増加した収益又は減少した費用（以下「実現便益」という。）の各参加者の実現便益の合計額に対する割合をいう。）とが著しく乖離している場合に、各参加者の予測便益の見積りが適正であったかどうかについての検討が行われているか。
(f) Whether it has been examined if each participant's estimated profit margin ratio was estimated properly, when there are significant deviations between the estimated profit margin ratio and the realized profit margin ratio (meaning the percentage of increased profits or decreased costs for each participant based on the outcome of the activities including research and development (hereinafter referred to as the "realized profits") of the total of the realized profits for each participant);
ト 新規加入又は脱退があった場合、それまでの研究開発等の活動を通じて形成された無形資産等がある場合には、その加入又は脱退が生じた時点でその無形資産等の価値を評価し、その無形資産等に対する持分の適正な対価の授受が行われているか。
(g) In cases where there is a new entry in an active CCA or a withdrawal and there is intangible asset, etc. created through the past activities such as research and development, whether the intangible asset, etc. is evaluated at the time of the new entry or the withdrawal, and whether the proper consideration for the intangible asset, etc. is paid or received among the participants in proportion to the share of the intangible asset, etc..
（費用分担契約における既存の無形資産の使用）
(Use of Existing Intangible Assets under Cost Contribution Arrangement)
２‐１７ 参加者の保有する既存の無形資産（当該費用分担契約を通じて取得・開発された無形資産以外の無形資産をいう。以下同じ。）が費用分担契約における研究開発等の活動で使用されている場合には、その無形資産が他の参加者に譲渡されたと認められる場合を除き、当該無形資産を保有する参加者において、その無形資産に係る独立企業間の使用料に相当する金額が収受されているか、あるいはこれを分担したものとして費用分担額の計算が行われているかについて検討する必要があることに留意する。
2-17 If an existing intangible asset owned by a participant (meaning any asset other than the intangible asset acquired/developed through the CCA; the same applies hereafter) is used for the activities such as research and development under the CCA, it must be noted that it is required to examine whether the participant who owns the existing intangible asset has received the arm's length royalty or that the cost shared has been calculated assuming that such an amount has been shared by the participant, except when the intangible asset is recognized to have been transferred to the other participants.
（注） 法人が研究開発等の活動において自ら開発行為等を行っている場合や国外関連者である参加者の実現便益がその予測便益を著しく上回っているような場合には、法人の保有する既存の無形資産が当該研究開発等の活動に使用されているかどうかを検討し、その使用があると認められた場合においては、本文の検討を行うことに留意する。
(Note) If a corporation conducts development activities, etc. by itself in relation to the activities such as research and development, or the realized profits of a participant that is a foreign affiliate significantly exceeds the estimated profits, it is required to examine whether the existing intangible asset owned by the corporation is used for the activities such as research and development; in cases where the use is recognized, it must be noted that the examination set forth in the main clause is to be conducted.
（費用分担契約に係る検査を行う書類等）
(Documents Pertaining to Cost Contribution Arrangements to Be Examined)
２‐１８ 調査においては、２‐４に掲げる書類等から国外関連取引の実態を的確に把握するのであるが、費用分担契約に係る調査を行うに当たっては、費用分担契約書（研究開発等の活動の範囲・内容を記載した附属書類を含む。）のほか、主として次のような書類等の提示を求め、移転価格税制上の問題があるかどうかを検討する。
2-18 While information on the actual status of a transaction with a foreign affiliate is to be accurately obtained from the documents prescribed in 2-4 in examinations, when conducting an examination of a CCA, it must be examined whether or not there is any problem under transfer pricing taxation by requesting the presentation not only of documents of the CCA (including the annexed documents stating the scope of the activities such as research and development) but also of mainly the following documents:
（１）費用分担契約の締結に当たって作成された書類等
(1) documents prepared to conclude the CCA:
イ 参加者の名称、所在地、資本関係及び事業内容等を記載した書類等
(a) documents stating the name, address, capital relations, the description of business and other information of the participants;
ロ 参加者が契約締結に至るまでの交渉・協議の経緯を記載した書類等
(b) documents stating the progress of negotiations/consultations leading to the conclusion of an arrangement made by the participants;
ハ 予測便益割合の算定方法及びそれを用いることとした理由を記載した書類等
(c) documents stating the method of calculating the estimated profit margin ratio and the reason to use the method;
ニ 費用分担額及び予測便益の算定に用いる会計基準を記載した書類等
(d) documents stating the accounting standard used for calculating the amount of the cost shared and estimated profits;
ホ 予測便益割合と実現便益割合とが乖離した場合における費用分担額の調整に関する細目を記載した書類等
(e) documents stating the details of the adjustment of the amount of cost shared in cases where there are deviations between the estimated profit margin ratio and the realized profit ratio;
ヘ 新規加入又は脱退があった場合の無形資産等の価値の算定に関する細目を記載した書類等
(f) documents stating the details of calculation of the intangible asset, etc. in cases where there is a new entry in a CCA or a withdrawal;
ト 契約条件の変更並びに費用分担契約の改定又は終了に関する細目を記載した書類等
(g) documents stating the details related to the modification of terms of arrangement, the amendment to, or termination of the CCA.
（２）費用分担契約締結後の期間において作成された書類等
(2) documents prepared after the conclusion of the CCA:
イ 各参加者が研究開発等の活動のために要した費用の総額及びその内訳並びに各参加者の費用分担額及びその計算過程を記載した書類等
(a) documents stating the total amount of the cost and its breakdown required for activities such as research and development, as well as the amount of the cost shared by each participant and the process of its calculation;
ロ 研究開発等の活動に関する予測便益割合と実現便益割合との乖離の程度を記載した書類等
(b) documents stating the degree of the deviations between the estimated profit margin ratio and realized profit ratio in relation to activities such as research and development;
ハ 研究開発等の活動を通じて形成された無形資産等に対する各参加者の持分の異動状況（研究開発等の活動を通じて形成された無形資産等の価値の算定方法を含む。）を記載した書類等
(c) documents stating the changes in the share of each participant for the intangible asset, etc. created through activities such as research and development (including the method to calculate the value of the intangible asset, etc. created through activities such as research and development);
ニ 新規加入又は脱退があった場合の事情の詳細を記載した書類等
(d) documents stating the details of any new entry or withdrawal.
（３）その他の書類等
(3) Other documents:
イ 既存の無形資産を研究開発等の活動に使用した場合における当該既存の無形資産の内容及び使用料に相当する金額の算定に関する細目を記載した書類等
(a) documents stating the list of the existing intangible assets and the details of the calculation of royalties in cases where the existing intangible asset is used in activities such as research and development;
ロ 研究開発等の活動から生じる成果を利用することが予定されている者で、費用分担契約に参加しない者の名称、所在地等を記載した書類等
(b) documents stating the name, address and other information of persons who are scheduled to make use of the outcome of the activities such as research and development, but who will not participate in the CCA.
（国外関連者に対する寄附金）
(Contributions to Foreign Affiliates)
２‐１９ 調査において、次に掲げるような事実が認められた場合には、措置法第６６条の４第３項の規定の適用があることに留意する。
2-19 If the following facts are recognized in examinations, it must be noted that the provisions of Article 66-4, paragraph (3) of the Act on Special Measures are applicable:
イ 法人が国外関連者に対して資産の販売、金銭の貸付け、役務の提供その他の取引（以下「資産の販売等」という。）を行い、かつ、当該資産の販売等に係る収益の計上を行っていない場合において、当該資産の販売等が金銭その他の資産又は経済的な利益の贈与又は無償の供与に該当するとき
(a) if the corporation carries out a sale of assets, lending, provision of services, etc. (hereinafter referred to as the "sale of assets, etc.") with a foreign affiliate and where the corporation does not record the profits from the sale of assets, etc., when the sale of assets, etc. falls under a donation of money or any other assets or economic benefit, or gratuitous conveyance;
ロ 法人が国外関連者から資産の販売等に係る対価の支払を受ける場合において、当該法人が当該国外関連者から支払を受けるべき金額のうち当該国外関連者に実質的に資産の贈与又は経済的な利益の無償の供与をしたと認められる金額があるとき
(b) if the corporation receives payment of a consideration from a foreign affiliate for the sale of assets, etc., when the amount that the corporation is to receive from the foreign affiliate includes an amount that is found to be a substantial donation of assets or the gratuitous conveyance of an economic benefit to the foreign affiliate at no charge;
ハ 法人が国外関連者に資産の販売等に係る対価の支払を行う場合において、当該法人が当該国外関連者に支払う金額のうち当該国外関連者に金銭その他の資産又は経済的な利益の贈与又は無償の供与をしたと認められる金額があるとき
(c) if the corporation pays a consideration for the sale of assets, etc. to a foreign affiliate, the amount that the corporation is to pay to the foreign affiliate includes an amount that is found to be a donation or the gratuitous conveyance of money or any other assets or economic benefit.
（注） 法人が国外関連者に対して財政上の支援等を行う目的で国外関連取引に係る取引価格の設定、変更等を行っている場合において、当該支援等に基本通達９‐４‐２（（子会社等を再建する場合の無利息貸付け等））の相当な理由があるときには、措置法第６６条の４第３項の規定の適用がないことに留意する。
(Note) If a corporation sets or changes transaction prices for transactions with a foreign affiliate for the purpose of providing financial support, etc. for a foreign affiliate, it must be noted that the provisions of Article 66-4, paragraph (3) are not be applied when the corporation has reasonable grounds to support as prescribed in the Basic Directive 9-4-2 ("Interest-free Loans for Reconstruction of Subsidiary Company, etc.").
（価格調整金等がある場合の留意事項）
(Particulars to Note When the Differences in Prices are Adjusted)
２-20
2-20
法人が価格調整金等の名目で、既に行われた国外関連取引に係る対価の額を事後に変更している場合には、当該変更が合理的な理由に基づく取引価格の修正に該当するものかどうかを検討する。
If a corporation changes the amount of consideration for transactions with a foreign affiliate already conducted nominally for the purpose of price adjustment, whether or not the changes fall under the adjustment of transaction prices based on reasonable grounds must be examined.
当該変更が国外関連者に対する金銭の支払又は費用等の計上（以下「支払等」という。）により行われている場合には、当該支払等に係る理由、事前の取決めの内容、算定の方法及び計算根拠、当該支払等を決定した日、当該支払等をした日等を総合的に勘案して検討し、当該支払等が合理的な理由に基づくものと認められるときは、取引価格の修正が行われたものとして取り扱う。
If the changes are made by paying money to a foreign affiliate or by recording the cost, etc. (hereinafter referred to as "payment, etc."), whether the payment and recording is based on reasonable grounds must be examined by comprehensively considering the reasons for the payment and recording thereof, the details of prior agreement, the method of the calculation and the grounds thereof, the date on which the payment and recording thereof was determined and the date on which the payment was made and recorded. If it is recognized as a result of the examination that the payment and recording thereof is based on reasonable grounds, the changes are deemed to be the adjustment of transaction prices.
なお、当該支払等が合理的な理由に基づくものと認められない場合には、当該支払等が措置法第６６条の４第３項の規定の適用を受けるものであるか等について検討する。
If it is not recognized that the payment, etc. is based on reasonable grounds, whether or not the provisions of Article 66-4, paragraph (3) of the Act on Special Measures apply to the payment, etc. are examined.
（外国税務当局が算定した対価の額）
(Consideration Calculated by Foreign Tax Authorities)
２‐２１ 独立企業間価格は我が国の法令に基づき計算されるのであるから、外国税務当局が移転価格税制に相当する制度に基づき国外関連者に対する課税を行うため算定した国外関連取引の対価の額は、必ずしも独立企業間価格とはならないことに留意する（相互協議において合意された場合を除く。）。
2-21 It must be noted that since arm's length prices are calculated in accordance with the laws and regulations of Japan, the consideration for a transaction with a foreign affiliate calculated by a foreign tax authority for the purpose of taxation corresponding to transfer pricing taxation on a foreign affiliate is not necessarily an arm's length price (excluding the cases where an agreement is reached through mutual consultation).
（事前確認の申出との関係）
(Particulars in Relation to Requests for Advance Pricing Arrangement)
２-22
2-22
（１）調査は、事前確認の申出により中断されないことに留意する。
(1) It must be noted that an examination is not suspended by a request for APA.
（２）調査に当たっては、事前確認の申出を行った法人（以下「確認申出法人」という。）から事前確認審査のために収受した資料（事実に関するものを除く。）を使用しない。ただし、当該資料を使用することについて当該法人の同意があるときは、この限りではない。
(2) Documents (excluding those concerning the facts) received from the corporation that filed a request for APA (hereinafter referred to as the "corporation requesting APA") for the examination of APA are not used; provided, however, that this does not apply if the corporation agrees to use the materials.
（移転価格課税と所得の内外区分）
(Transfer Pricing Taxation and Classification of Domestic/Foreign Source Income)
２‐２３ 調査に当たり、移転価格税制とともに法第６９条第１項（（外国税額の控除））の規定を適用するときは、移転価格税制の適用により増加する所得について法第１３８条（（国内源泉所得））から法第１４０条（（国内源泉所得の範囲の細目））までの規定の適用に所得の内外区分を判定した上、同項に規定する控除限度額の計算を行うことに留意する。
2-23 If the provisions of Article 69, paragraph (1) ("Credit for Foreign Tax") of the Act are applied together with transfer pricing taxation in examination, it must be noted that calculation of the maximum deduction of foreign tax prescribed in that paragraph is to be made after the judgment of whether the increased income through the application of transfer pricing taxation is of domestic source income or foreign source income by applying the provisions of Articles 138 ("Domestic Source Income") through 140 ("Details of Scope of Domestic Source Income") of the Act.
（過少資本税制との関係）
(Particulars in Relation to Thin Capitalization Taxation)
２‐２４ 調査に当たり、移転価格税制とともに措置法第６６条の５（（国外支配株主等に係る負債の利子等の課税の特例））の規定を適用するときは、同条第１項に規定する「負債の利子」の算定に当たっては、独立企業間価格を超える部分の「負債の利子」を含めないことに留意する。
2-24 If the provisions of Article 66-5 ("Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.") of the Act on Special Measures are applied together with transfer pricing taxation in examinations, it must be noted that the "interest on liabilities" that exceeds the arm's length price may not be included when calculating the "interest on liabilities" prescribed in paragraph (1) of that Article.
（源泉所得税との関係）
(Particulars in Relation to Withholding Income Tax)
２‐２５ 調査の結果、法人が国外関連者に対して支払った利子又は使用料について、法人税の課税上独立企業間価格との差額が生ずる場合であっても、源泉所得税の対象となる利子又は使用料の額には影響しないことに留意する。
2-25 When, based on the result of an examination, any difference is identified, for the purpose of levying of the corporation tax, between the amount of the interest or royalty paid by a corporation to a foreign affiliate and the arm's length price, it must be noted that the difference does not affect the amount of the interest or royalty subject to withholding income tax.
また、租税条約のうちには当該差額について租税条約上の軽減税率が適用されない定めがあるものがあることに留意する。
Also it must be noted that, under some tax treaties, the reduced tax rate is not applicable to the differences.
（消費税との関係）
(Particulars in Relation to Consumption Tax)
２‐２６ 移転価格税制は法人税法その他法人税に関する法令の適用を定めたものであり、調査に当たり同税制が適用された場合であっても、消費税の計算には影響しないことに留意する。
2-26 Transfer pricing taxation prescribes the application of the Act to the Corporation Tax Act and other laws related to corporation tax. Therefore, it must be noted that the calculation of consumption tax is not affected by the application of such taxation in examinations.
第３章 独立企業間価格の算定等における留意点
Chapter 3. Points to Note in Calculating Arm's Length Price
（差異の調整方法）
(Method for Adjusting Differences)
３‐１ 国外関連取引と比較対象取引との差異について調整を行う場合には、例えば次に掲げる場合に応じ、それぞれ次に定める方法により行うことができることに留意する。
3-1 In adjusting for the differences between a transaction with a foreign affiliate and a comparable transaction, the adjustment may be made by applying the method specified below according to the following cases.
なお、差異の調整は、その差異が措置法第６６条の４第２項第１号イに規定する対価の額若しくは同号ロ及びハに規定する通常の利益率の算定又は措置法施行令第３９条の１２第８項第２号及び第３号に規定する割合の算定に影響を及ぼすことが客観的に明らかである場合に行うことに留意する（措置法第６６条の４第２項第２号イに掲げる方法において同じ。）。
It must be noted that an adjustment is to be made for differences if it is objectively clear that the differences would have an impact on the calculation of the consideration prescribed in Article 66-4, paragraph (2), item (i), (a) of the Act on Special Measures or the normal profit margin prescribed in (b) and (c) of that item, or on the calculation of the percentage prescribed in Article 39-12, paragraph (8), item (ii) and item (iii) of the Order for Enforcement of the Act on Special Measures (the same applies to the methods specified in Article 66-4, paragraph (2), item (ii), (a) of the Act on Special Measures):
（１）貿易条件について、一方の取引がＦＯＢ（本船渡し）であり、他方の取引がＣＩＦ（運賃、保険料込み渡し）である場合 比較対象取引の対価の額に運賃及び保険料相当額を加減算する方法
(1) If the trade terms of one transaction is FOB (free on board)-based and the other transaction is CIF (cost, insurance, and freight)-based, an amount equal to freight and insurance is added to or deducted from the consideration for the comparable transaction.
（２）決済条件における手形一覧後の期間について、国外関連取引と比較対象取引に差異がある場合 手形一覧から決済までの期間の差に係る金利相当額を比較対象取引の対価の額に加減算する方法
(2) If there is a difference between the transaction with a foreign affiliate and the comparable transaction during the period after sight of negotiable instrument under the payment terms, an amount equal to the interest that accrues during the period between sight and payment is added to or deducted from the consideration for the comparable transaction.
（３）比較対象取引に係る契約条件に取引数量に応じた値引き、割戻し等がある場合国外関連取引の取引数量を比較対象取引の値引き、割戻し等の条件に当てはめた場合における比較対象取引の対価の額を用いる方法
(3) If any discount or rebate in accordance with the quantity of the transaction is specified in the trade terms for the comparable transaction, the consideration resulting from the application of the terms, such as a discount or rebate for the comparable transaction, to the quantity of the transaction with a foreign affiliate is used.
（４）機能又はリスクに係る差異があり、その機能又はリスクの程度を国外関連取引及び比較対象取引の当事者が当該機能又はリスクに関し支払った費用の額により測定できると認められる場合 当該費用の額が当該国外関連取引及び比較対象取引に係る売上又は売上原価に占める割合を用いて調整する方法
(4) If there is any difference regarding functions or risks, and the scope of the functions or risks is considered measurable by the amount of costs incurred by the parties of the transaction with a foreign affiliate and the comparable transaction, the difference is adjusted using the percentage of the amount of the costs to the total sales or cost of sales relating to the transaction with a foreign affiliate and the comparable transaction.
（無形資産の使用を伴う国外関連取引に係る比較対象取引の選定）
(Selection of Comparable Transactions for Transactions With a Foreign Affiliate Involving the Use of Intangible Assets)
３‐２ 措置法通達６６の４（２）‐３の規定の適用において、法人又は国外関連者が無形資産の使用を伴う国外関連取引を行っている場合には、比較対象取引の選定に当たり、無形資産の種類、対象範囲、利用態様等の類似性について検討することに留意する。
3-2 If, when applying the provisions of the Directive on the Act on Special Measures 66-4(2)-3, a corporation or a foreign affiliate engages in a transaction with a foreign affiliate involving the use of intangible asset, it must be noted that the similarity of intangible asset in terms of type, scope, how it is used, etc. must be considered when selecting comparable transactions.
（比較対象取引が複数ある場合の独立企業間価格の算定）
(Calculating the Arm's Length Price for Plural Comparable Transactions)
３‐３ 措置法通達６６の４（２）‐３に規定する諸要素に照らしてその類似性の程度が同等に高いと認められる複数の比較対象取引がある場合の独立企業間価格の算定に当たっては、それらの取引に係る価格又は利益率等の平均値を用いることができることに留意する。
3-3 In calculating the arm's length price, when there are plural comparable transactions which are very similar to each other in light of the factors prescribed in the Directive on the Act on Special Measures 66-4(2)-3, it must be noted that the mean of prices or profit margin, etc. from those comparable transactions may be used.
（利益分割法における共通費用の取扱い）
(Treatment of Common Costs in the Profit Split Method)
３‐４ 利益分割法の適用に当たり、法人又は国外関連者の売上原価、販売費及び一般管理費その他の費用のうち国外関連取引及びそれ以外の取引の双方に関連して生じたもの（以下３‐４において「共通費用」という。）がある場合には、これらの費用の額を、個々の取引形態に応じて、例えば当該双方の取引に係る売上金額、売上原価、使用した資産の価額、従事した使用人の数等、当該双方の取引の内容及び費用の性質に照らして合理的と認められる要素の比に応じて按分し、当該国外関連取引の分割対象利益（措置法通達６６の４（４）‐１に規定する分割対象利益をいう。以下同じ。）を計算することに留意する。
3-4 When applying the profit split method, if there are any cost of sales, and selling costs, general and administrative costs incurred by a corporation or a foreign affiliate in connection with transactions with a foreign affiliate, etc. as well as others (hereinafter referred to as "common costs" in 3-4) are included in the costs and expenses of a corporation or a foreign affiliate, it must be noted that the profit to be split (meaning the profit to be split prescribed in the Directive on the Act on Special Measures 66-4(4)-1; the same applies hereinafter) from the transactions with a foreign affiliate is to be calculated by dividing the costs and expenses in accordance with the ratio of reasonable factors, according to the individual transaction method. The factors deemed to be reasonable, such as sales, cost of sales, value of assets used for the transactions, number of employees involved in the transactions, etc., must be considered in light of the content of both types of transactions and the nature of the costs.
なお、分割要因（分割対象利益の配分に用いる要因をいう。）の計算を費用の額に基いて行う場合にも、共通費用については上記に準じて計算することに留意する。
It must be noted that the common costs are also calculated based on the above method when calculating the factors for splitting (meaning factors to be used for allocating the profits to be split) based on the amount of the costs.
（残余利益分割法の取扱い）
(Treatment of Residual Profit Split Method)
３‐５ 措置法通達６６の４（４）－５に規定する残余利益分割法の適用に当たり、分割対象利益のうち「重要な無形資産を有しない非関連者間取引において通常得られる利益に相当する金額」については、例えば、国外関連取引の事業と同種の事業を営み、市場、事業規模等が類似する法人（重要な無形資産を有する法人を除く。）の事業用資産又は売上高に対する営業利益の割合等で示される利益指標に基づき計算することに留意する。
3-5 When applying the residual profit split method prescribed in the Diretctive on the Act on Special Measures 66-4(4)-5, it must be noted that the "amount of profit ordinarily gained from transactions among non-affiliates who do not possess substantial intangible asset" out of the profit to be split is to be calculated based on profitability index, such as the ratio of operating income to the value of business assets or to the sales of a corporation (excluding a corporation that possesses any significant intangible assets) that is engaged in the same category of business as that involved in the transaction with the foreign affiliate, which is similar in market size or scale of operation to the foreign affiliate.
（取引単位営業利益法における販売のために要した販売費及び一般管理費）
(Selling and General Administrative Expenses for Selling When the Transactional Net Margin Method is Used)
３‐６ 取引単位営業利益法により独立企業間価格を算定する場合の「国外関連取引に係る棚卸資産の販売のために要した販売費及び一般管理費」には、その販売に直接に要した費用のほか、間接に要した費用が含まれることに留意する。
3-6 In calculating the arm's length price using the transactional net margin method, it must be noted that "selling and general administrative expenses for selling the inventory assets related to a transaction with the foreign affiliate" include the direct and indirect costs required for the selling.
この場合において、国外関連取引及びそれ以外の取引の双方に関連して生じたものがある場合には、これらの費用の額を、個々の取引形態に応じて、例えば、当該双方の取引に係る売上金額、売上原価、使用した資産の価額、従事した使用人の数等、当該双方の取引の内容及び費用の性質に照らして合理的と認められる要素の比に応じて按分する。
If there are costs required for transactions with a foreign affiliate, etc., and with others, the costs is divided according to a reasonable ratio of factors, in light of the content of both types of transactions and the nature of the expenses, for example, sales, cost of sales, value of assets used for the transactions, number of employees involved in the transactions, etc., according to the individual transaction method.
（推定による課税を行う場合の留意事項）
(Points to Note When Imposing Estimated Tax)
３‐７
3-7
（１）措置法施行令第３９条の１２第１２項第１号に掲げる方法の適用に当たっては、措置法通達６６の４（４）－１ないし６６の４（４）－５を準用することとし、原則として法人及び国外関連者が属する企業集団の財産及び損益の状況を連結して記載した計算書類（以下「連結財務諸表等」という。）における国外関連取引に係る事業に係る営業利益又はこれに相当する金額（以下「営業利益等」という。）を同号に規定する要因で分割することにより当該法人及び国外関連者への配分計算を行うことに留意する。
(1) When applying the method specified in Article 39-12, paragraph (12), item (i) of the Order for Enforcement of the Act on Special Measures, it must be noted that the provisions of the Directive on the Act on Special Measures 66-4(4)-1 through 66-4(4)-5 apply mutatis mutandis, and that the operating profit or the amount equivalent to it (hereinafter referred to as "operating profit") from business involving transactions with a foreign affiliate according to the financial statements describing the consolidated assets and profit and loss situation of the group of enterprises of which a corporation and foreign affiliates are members (hereinafter referred to as "consolidated financial statements") are, in principle, is calculated to allocate the profits to the corporation and the foreign affiliates by splitting it according to the factors prescribed in that item.
（注） 連結財務諸表等において国外関連取引に係る事業に係る営業利益等が他の事業に係る営業利益等と区分されていない場合には、当該国外関連取引に係る事業を含む事業に係る営業利益等に以下のロのイに対する割合を乗じて計算した金額を法人への配分額とすることができる。
(Note) If the operating profit from business involving transactions with a foreign affiliate according to consolidated financial statements is not separated from operating profit from other business, the amount calculated by multiplying the operating profit from business including the business related to transactions with a foreign affiliate by the ratio of (b) to (a) below may be allocated to the corporation:
イ 当該国外関連取引に係る事業を含む事業に係る営業利益等の発生に企業集団が寄与した程度を推測するに足りる要因
(a) factors sufficient to estimate the degree of the contribution of the group of enterprises to the generation of operating profit from business including the business related to transactions with a foreign affiliate;
ロ イのうち当該国外関連取引に係る事業に係るものとして法人が寄与した程度を推測するに足りる要因
(b) factors among those set forth in (a) that are sufficient to estimate the degree of the contribution of the corporation through the business related to transactions with a foreign affiliate.
（２）措置法施行令第３９条の１２第１２項第４号に掲げる方法の適用に当たっては、措置法通達６６の４（５）‐１を準用することに留意する。
(2) It must be noted when applying the method specified in Article 39-12, paragraph (12), item (iv) of the Order for Enforcement of the Act on Special Measures, the Directive on the Act on Special Measures 66-4(5)-1 apply mutatis mutandis.
第４章 国外移転所得金額等の取扱い
Chapter 4. Treatment of Income Transferred to Overseas
（国外移転所得金額の返還を受ける場合の取扱いに関する留意事項）
(Points to Note Concerning the Treatment When Income Transferred to Overseas is Refunded)
４‐１ 措置法通達６６の４（８）‐２に規定する書面を提出した法人が、当該書面に記載された金額の全部又は一部について返還を受ける予定の日後に返還を受けた場合には、予定日後に返還を受けたことについて合理的な理由があるかどうかを検討した上で、措置法通達６６の４（８）‐２の規定の適用の有無を判断する。
4-1 If a corporation that submitted the document prescribed in the Directive on the Act on Special Measures 66-4(8)-2 has received all or part of the refund stated in the document after the scheduled date, it is judged whether the application of the provisions of the Directive on the Act on Special Measures 66-4(8)-2 are applicable after examining if the corporation has reasonable reason for receiving the refund after the scheduled date.
（注） 措置法通達６６の４（８）‐２に規定する書面の様式に関し、法人から照会があった場合には、「国外移転所得金額の返還に関する届出書」（別紙様式１）を用いて差し支えない旨法人に回答する。
(Note) If a corporation inquires about the form of the document prescribed in the Directive on the Act on Special Measures 66-4(8)-2, the corporation is informed that it may use a "request for refund of income transferred to overseas" (Form 1).
（対応的調整に伴う返還額の取扱い）
(Treatment of Refund of Income Transferred to Overseas for Correlative Adjustment)
４‐２ 外国税務当局が国外関連者に対して移転価格税制に相当する制度に基づき課税を行った場合において、相互協議の合意に基づく対応的調整により減額更正を受けた法人が、当該減額更正を受けた金額の全部又は一部を国外関連者に対し返還しているときは、当該返還した金額は損金の額に算入されないことに留意する。
4-2 If a foreign tax authority has imposed tax on a foreign affiliate under a system corresponding to transfer pricing taxation, it must be noted that if a corporation whose tax has been refunded due to a correlative adjustment based on an agreement reached through a mutual consultation, has refunded the tax the corporation had been refunded in whole or in part to the foreign affiliate, the refunded amount may not be included in the amount of deductible expenses.
（対応的調整に伴い国外関連者に返還する金額がある場合の取扱い）
(Treatment of Amounts to Be Refunded to Foreign Affiliates for Correlative Adjustment)
４‐３ 相互協議の合意に基づく対応的調整により減額更正を行う場合において、法人が減額される所得金額の全部又は一部を合理的な期間内に国外関連者に対して返還することとし、租税条約実施特例法第７条第１項（（租税条約に基づく合意があつた場合の更正の特例））に規定する更正の請求とともに、次に掲げる内容を記載した書面（「対応的調整に伴う返還に関する届出書」（別紙様式７））を所轄税務署長（国税局の調査課所管法人にあっては所轄国税局長）に届け出た場合には、その返還することとした金額を当該国外関連者に対する未払金として処理することに留意する。
4-3 If tax has been refunded due to a correlative adjustment based on an agreement reached through mutual consultation, when a corporation is to refund the amount in whole or in part to a foreign affiliate within a reasonable period and the corporation has filed a request for tax refund pursuant to the provisions of Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties ("Special Measures for Correction in the Case of an Agreement Based on a Tax Treaty Concerning the Amount of Compensation for Transactions") and has submitted a document containing the following particulars (using a "Notification of Refund upon Correlative Adjustment" (Form 7)) to the competent district director of the tax office (or the competent regional commissioner in the case of a corporation under the control of the RTB's Large Enterprise Division), it must be noted that the amount to be refunded is treated as the amount payable to the foreign affiliate:
イ 法人名
(a) corporation name;
ロ 納税地
(b) place of tax payment;
ハ 代表者名
(c) name of the representative;
ニ 国外関連者名及び所在地
(d) name and address of foreign affiliate;
ホ 返還する予定の日
(e) scheduled date of tax refund;
ヘ 返還する金額（外貨建取引の場合は、外国通貨の金額を併記する。）
(f) amount of refund (together with the amount in foreign currency in the case of transactions in foreign currencies);
ト 返還方法
(g) refund method
（注） 外貨建ての取引につき返還することとして届け出る金額は、基本通達１３の２‐１‐２（（外貨建取引及び発生時換算法の円換算））の規定に基づき円換算した金額とし、当該金額とその返還を行った日の外国為替の売買相場によって円換算した金額との差額は、その返還を行った日の属する事業年度の益金又は損金の額に算入する。
(Note) The amount to be reported as being refunded in respect to a transaction in a foreign currency is the amount converted to Japanese yen calculated in accordance with the provisions of the Directive 13-2-1-2 ("Transactions in Foreign Currencies and Yen Conversions by the Accrual Calculation Method"). The difference between this amount and the amount converted to Japanese yen by using the foreign exchange buying and selling rate on the day of the refund is included in gross income or deductible expenses for the business year of the day on which the amount is refunded.
第５章 事前確認手続
Chapter 5. Procedures for Advance Pricing Arrangement (APA)
（事前確認の方針）
(Policy for Advance Pricing Arrangement)
５‐１ 事前確認が移転価格税制に係る法人の予測可能性を確保し、当該税制の適正・円滑な執行を図るための手続であることを踏まえ、我が国の課税権の確保に十分配意しつつ、事案の複雑性・重要性に応じたメリハリのある事前確認審査を的確・迅速に行う。
5-1 In light of the fact that an APA is an arrangement for ensuring the predictability of transfer pricing taxation for corporations and the proper and smooth enforcement thereof, the APA is examined in an explicit, accurate, and swift manner according to the complexity and importance of each case, while giving due consideration to ensuring the taxation rights of Japan.
また、事前確認手続における法人の利便性向上及び事前確認手続の迅速化を図るため、事前相談に的確に対応する。
In order to make it easier for corporations to request an APA and to expedite the examination process thereof, the Agency has consultations with the corporations in advance.
（事前確認の申出）
(Filing Requests for Advance Pricing Arrangement)
５‐２
5-2
（１）所轄税務署長（調査課所管法人（調査査察部等の所掌事務の範囲を定める省令（昭和２４年大蔵省令第４９号）により調査課が所管する法人をいう。）にあっては、所轄国税局長（沖縄国税事務所長を含む。）とする。以下同じ。）は、法人からその国外関連取引の全部又は一部に係る事前確認の申出がなされた場合には、これを収受する。
(1) In cases of a corporation files a request for APA relating to all or some of its transactions with a foreign affiliate, the competent district director (or the competent regional commissioner of the Regional Taxation Bureaus (hereinafter referred to as "competent regional commissioner") (including the Regional Commissioner of the Okinawa Regional Taxation Office) in the case of a corporation of which the RTB's Large Enterprise Division under the Ministerial Order to Provide for the Scope of Affairs under the Jurisdiction of the Large Enterprise and Criminal Investigation Department (Order of the Ministry of Finance No.49 of 1949); the same applies hereinafter) receives the request.
（２）事前確認の申出は、事前確認を受けようとする事業年度（以下「確認対象事業年度」という。）のうち最初の事業年度開始の日の前日までに、確認対象事業年度、国外関連者、事前確認の対象となる国外関連取引（以下「確認対象取引」という。）及び独立企業間価格の算定方法等を記載した「独立企業間価格の算定方法等の確認に関する申出書」（別紙様式２。以下「確認申出書」という。）をその国外関連者の所在地国ごとに法人の納税地の所轄税務署長に提出することにより行うものとする。
(2) An applicant is to file a request for APA by submitting a "request for confirmation of method for calculating arm's length price" (Form 2) (hereinafter referred to as a "request for confirmation") by country of each foreign affiliate with the competent district director of the tax office of the country in which the foreign affiliate pays tax, by the day prior to the first day of the first business year of the business years for which an APA is requested (hereinafter referred to as the "business years subject to the APA "). The request for APA must contain the business years subject to the APA, foreign affiliates, transactions with a foreign affiliate that are subject to the APA (hereinafter referred to as "transactions subject to the APA").
（注） 確認対象事業年度のうち最初の事業年度開始の日の前日が、日曜日、国民の祝日に関する法律（昭和２３年法律第１７８号）に規定する休日その他一般の休日又は国税通則法施行令第２条第２項（（期限の特例））に規定する日に当たるときは、これらの日の翌日までに提出することにより行うものとする。
(Note) When the day prior to the first day of the first business year of the business years subject to the APA falls upon any of a Sunday, a national holiday or any other holiday prescribed in the Act on National Holidays (Act No. 178 of 1948), or a day prescribed in Article 2, paragraph (2) ("Exception to the Due Date") of the Order for Enforcement of the Act on General Rules for National Taxes, a request for the APA is to be filed by submitting a request for APA by the next day of any of these days.
（３）確認申出書の提出部数は、調査課所管法人にあっては２部（相互協議を求める場合には、３部）、調査課所管法人以外の法人にあっては３部（相互協議を求める場合には、４部）とする（以下５‐３、５‐８及び５‐９において同じ。）。
(3) The number of request for APA to be filed is two (or three when a mutual agreement is required) in the case of a corporation under the control of the RTB's Large Enterprise Division, or three (or four when a mutual agreement is required) in the case of all other corporations (hereinafter the same applies in 5-3, 5-8, and 5-9).
（資料の添付）
(Documents to Be Attached)
５‐３
5-3
（１）所轄税務署長は、確認申出法人に対し、確認申出書に次に掲げる資料を添付するよう求める。
(1) The competent district director of the tax office requests the corporation requesting for APA to attach the following documents to the request for APA:
イ 確認対象取引及び当該確認対象取引を行う組織等の概要を記載した資料
(a) documents stating the outline of the transaction subject to the APA and the organization conducting the transaction subject to the APA ;
ロ 事前確認を求めようとする独立企業間価格の算定方法等及びそれが最も合理的であることの説明を記載した資料
(b) documents stating the method for calculating arm's length price for which the APA is requested and the document providing an explanation that the APA is the most reasonable method;
ハ 事前確認を行い、かつ、事前確認を継続する上で前提となる重要な事業上又は経済上の諸条件に関する資料
(c) documents stating important business or economic preconditions for the APA and its continuation;
ニ 確認対象取引における取引及び資金の流れ、確認対象取引に使用される通貨の種類等確認対象取引の詳細を記載した資料
(d) documents providing a detailed explanation of the transactions subject to APA, including transactions and cash flow of transactions subject to the APA;
ホ 確認対象取引に係る国外関連者（以下「当該国外関連者」という。）と確認申出法人との直接若しくは間接の資本関係又は実質的支配関係に関する資料
(e) documents regarding direct or indirect capital relations or de-facto controlling interest between the foreign affiliate pertaining to the transactions subject to the APA (hereafter referred to as the "relevant foreign affiliate") and the corporation requesting APA;
ヘ 確認対象取引において確認申出法人及び当該国外関連者が果たす機能に関する資料
(f) Documents regarding the functions performed by the APA applicant and the applicable foreign affiliate in the transactions subject to the APA;
ト 確認申出法人及び当該国外関連者の過去３事業年度分の営業及び経理の状況その他事業の内容を明らかにした資料（確認対象取引が新規事業又は新規製品に係るものであり、過去３事業年度分の資料を提出できない場合には、将来の事業計画、事業予測の資料等これに代替するもの）
(g) operational and accounting information for the past three business years of the corporation requesting APA and the relevant foreign affiliate (or alternate information, such as future business plans and business projections, if the transactions subject to the APA relate to a new business or a new product and the relevant information for the prior three business years is not available);
チ 当該国外関連者について、その所在地国で移転価格に係る調査、不服申立て、訴訟等が行われている場合には、その概要及び過去の課税状況を記載した資料
(h) if the examination of transfer pricing, appeals, lawsuits,, etc. pertaining to the relevant foreign affiliate takes place in the country where the corporation is located, document including the details of the situation and past taxation in the relevant country;
リ 事前確認の申出に係る独立企業間価格の算定方法等を確認対象事業年度前３事業年度に適用した場合の結果等確認申出法人が申し出た独立企業間価格の算定方法等を具体的に説明するために必要な資料
(i) documents required to explain the method for calculating arm's length price requested by the corporation requesting APA, such as the results obtained by applying the method for calculating arm's length price pertaining to the request for the APA to the three business years prior to the business years subject to the APA ;
ヌ その他事前確認に当たり必要な資料
(j) other reference documents required for the APA.
（注） ト及びリに掲げる資料については、確認対象取引に係る製品のライフサイクル等を考慮した場合に、３事業年度分に係る資料では十分な事前確認審査を行うことができないと認められるときには、局担当課は、確認申出法人に対し、これらに加え、その前２事業年度分に係る資料の提出を求める。
(Note) In addition to the documents specified in (g) and (i), the RTB's division in charge requests the corporation requesting APA to submit documents for the further two previous business years if it is deemed that an examination of the APA may not be conducted by using the documents for only three business years, when taking into consideration of factors such as the lifecycle of the products involved in the transactions subject to the APA .
（２）確認申出法人が確認申出書に（１）に掲げる資料の添付を怠った場合には、５‐１５（４）及び５‐１５（５）の規定に基づき独立企業間価格の算定方法等を事前確認できない旨の通知を行うのであるが、（１）に掲げる資料の一部につき添付がなかったことについて相当の理由があると認められるときには、局担当課は、当該資料の作成に通常要すると認める期間（以下「提出猶予期間」という。）を限度として当該通知を行わないことができる。
(2) If a corporation requesting APA fails to attach the documents specified in (1) to the request for advance pricing arrangement, the corporation is notified that the method for calculating arm's length price cannot be confirmed in accordance with the provisions of 5-15(4) and 5-15(5), but if it is deemed that the corporation requesting advance pricing arrangement has reasonable reason for not attach part of the documents specified in (1), the RTB's division in charge may suspend the notification for a period no longer than the length of time deemed to be ordinarily required for preparing the documents (hereinafter referred to as the "submission grace period").
この場合において、局担当課は、当該確認申出法人に対し当該提出猶予期間を明示するとともに、その間事前確認審査を保留するかどうかについて説明する。
In this case, the RTB's division in charge shall specifies the submission grace period to the corporation requesting APA and explain whether or not the examination of advance pricing arrangement will be suspended during that period.
（翻訳資料の添付）
(Translated Documents to be Attached)
５‐４ 確認申出書に添付された資料のうち、外国語で記載されたものについては、日本語訳を添付するよう求める。
5-4 Any document attached to the request for APA, which is written in foreign languages, must be accompanied by Japanese translations.
（確認申出書の補正）
(Amendment to Requests for Advance Pricing Arrangement)
５‐５ 署法人課税部門（税務署の法人税の事務を所掌する部門をいう。以下同じ。）又は局調査課は、収受した確認申出書の記載事項について記載誤り若しくは記載漏れがないかどうか又は５‐３に規定する資料の添付の有無等について検討し、不備がある場合には、法人に対して補正を求める。
5-5 The Corporation Taxation Division of the Tax Office (meaning the Division having control over the affairs of corporation tax of the tax office; the same applies hereinafter) or the RTB's Large Enterprise Division checks the particulars of the request for APA and documents prescribed in 5-3. If there are any misstatements or deficiencies, the corporation requesting APA is requested to make an amendment to the request.
（確認申出書の送付等）
(Forwarding of Requests for Advance Pricing Arrangement)
５‐６ 署法人課税部門は、収受した確認申出書２部（確認申出法人が相互協議を求めている場合には、３部）を、局法人課税課に速やかに送付し、局法人課税課は、うち１部（確認申出法人が相互協議を求めている場合には、２部）を国税庁課税部法人課税課に、速やかに送付する。
5-6 The Corporation Taxation Division of the tax office promptly forwards two sets of the request for APA received (or three sets if the corporation requesting APA seeks a mutual consultation) to the RTB's Corporation Taxation Division, and the RTB's Corporation Taxation Division promptly forwards one set of these (or two sets if the corporation requesting APA requests a mutual consultation) to the NTA's Corporation Taxation Division.
局調査課は、収受した確認申出書１部（確認申出法人が相互協議を求めている場合には、２部）を国税庁調査査察部調査課に、速やかに送付する。
The RTB's Large Enterprise Division promptly forwards one set of the request for APA that is received (or two sets if the corporation requesting APA requests a mutual consultation) to the Large Enterprise Division of the Large Enterprise and Criminal Investigation Department of the National Tax Agency.
庁担当課は、確認申出法人が相互協議を求めている場合については、確認申出書１部を庁相互協議室に回付する。
If the corporation requesting advance APA requests a mutual consultation, the NTA's division in charge forwards one set of the request for APA to the NTA's Office of Mutual Agreement Procedures.
（確認対象事業年度）
(Business Years Subject to Advance Pricing Arrangement)
５‐７ 確認対象事業年度は、原則として３事業年度から５事業年度とする。
5-7 Business years subject to the APA are, in principle, are from the third to fifth business years.
（事前確認の申出の修正）
(Amendments to Requests for Advance Pricing Arrangement)
５‐８ 確認申出法人から事前確認の申出の修正に係る書類の提出があった場合には、署法人課税部門又は局調査課は、５‐５及び５‐６の規定に準じて処理を行う。
5-8 When a corporation requesting APA submits documents pertaining to amendments to the request for APA, the Corporation Taxation Group of the Tax Office or the RTB's Large Enterprise Division must handle the request in accordance with the provisions of 5-5 and 5-6.
（事前確認の申出の取下げ）
(Withdrawal of Requests for Advance Pricing Arrangement)
５‐９ 確認申出法人から事前確認の申出の取下書の提出があった場合には、署法人課税部門又は局調査課は、５‐５及び５‐６の規定に準じて処理を行う。
5-9 When a corporation requesting APA submits a request to withdraw the request for APA, the Corporation Taxation Group of the Tax Office or the RTB's Large Enterprise Division handles the request in accordance with the provisions of 5-5 and 5-6.
（事前相談）
(Pre-filing Consultations)
５-10
5-10
（１）局担当課は、法人から事前相談があった場合には、これに応ずる。
(1) The RTB's division in charge accepts a request from corporations for a pre-filing consultation.
この場合、局担当課からの連絡を受け、庁担当課（相互協議を伴う事前確認に係る相談にあっては、庁相互協議室を含む。（２）において同じ。）は、原則として、これに加わる。
In this case, when the NTA's division in charge (including the NTA's Office of Mutual Agreement Procedures in the case of consultations regarding the APA accompanied with a mutual consultation; the same applies in (2)), upon receiving a notice from the RTB's division, in principle, attends the consultation.
（２）局担当課（事前相談に加わる庁担当課を含む。）は、事前相談が事前確認手続における法人の利便性向上及び事前確認手続の迅速化に資することに留意の上、確認申出法人の事前確認の申出に係る事務の軽減及び申出後の事前確認審査の円滑化が図られるよう、次の点に配意して相談に応ずる。
(2) Taking into account that pre-filing consultations are intended to make the APA procedure more easier for corporations and to expedite the procedure, the RTB's division in charge (including the NTA's division in charge taking part in pre-filing consultations) pays attention to the following points when having a pre-filing consultation with the corporation in order to streamline the filing process of requests for APA and to expedite examination of APA after the request is filed:
イ 確認申出書の添付資料の作成要領、提出期限など、事前確認手続に必要な事項を事前相談時に十分に説明する。
(a) particulars necessary for the APA procedure, including guidelines on how to prepare the documents attached to the request for APA, the deadline for submission, must be explained in detail at the time of a pre-filing consultation;
ロ 相談対象の国外関連取引の内容を的確に把握し、事前確認の申出を行うかどうか、どのような申出を行うかについて当該法人が適切に判断できるよう必要な情報の提供に努める。
(b) efforts must be made to provide the information required in order to correctly ascertain the details of the transactions with a foreign affiliate that are the subject of the consultation, and to enable the corporation concerned to make an appropriate judgment as to whether they file a request for an APA and what type of request to file.
（３）局担当課は、相談を行おうとする法人が提示又は提出した資料の範囲内で事前相談に応ずる。
(3) At a pre-filing consultation, the RTB's division in charge has pre-filing consultation within the scope of the documents presented or submitted by the corporation requesting the consultation.
なお、事前相談の内容に応じ必要となる資料の提示又は提出が無い場合には、当該法人に対し十分な相談に応じることができない旨を説明する。
If documents required in accordance with the subject of the pre-filing consultation are not presented or submitted, explanation must be given to the corporation to the effect that a detailed pre-filing consultation cannot be held.
（４）（１）の事前相談において、５‐３に規定する資料の添付に係る相談があり、確認申出書の提出期限までに当該資料の一部を提出できないことについて相当の理由があると認められる場合には、５‐３（２）の規定に準じて取り扱う。
(4) If, at a pre-filing consultation set forth in (1), a corporation requesting APA seeks a consultation concerning the attached documents prescribed in 5-3 and it is deemed that the corporation has reasonable reason for not able to attach part of the documents by the deadline for submission of the request, it is treated in accordance with the provisions of 5-3(2).
（事前確認審査）
(Examination of Advanced Pricing Arrangement)
５‐１１ 局担当課は、確認申出法人から事前確認の申出があった場合には、次により事前確認審査を行う。
5-11 The RTB's division in charge conducts an examination of APA, for which the request is filed by the corporation, in the following manner:
（１）局担当課は、事前確認の申出を受けた場合には、速やかに事前確認審査に着手し、事案の複雑性・困難性に応じたメリハリのある事前確認審査等を行い、的確・迅速な事務処理に努める。
(1) The RTB's division in charge commences the examination of APA promptly upon receipt of the request for APA, and conducts the examination in an explicit manner depending on the complexity and difficulty of the case, while endeavoring to handle the request properly and swiftly.
また、庁担当課は、必要に応じ事前確認審査に加わる。
The NTA's division in charge participates in examinations of APA as necessary.
なお、事前確認審査を迅速に進めるためには、確認申出法人の協力が不可欠であることから、その旨確認申出法人に対し理解を求める。
As the cooperation of corporations requesting APA is essential to expedite the examination thereof, the RTB's division in charge seeks an understanding of the corporations requesting APA .
（２）局担当課は、原則として２‐１及び２‐２の規定その他の第２章及び第３章の規定の例により事前確認審査を行う。
(2) The RTB's division in charge , in principle, performs examinations of APA pursuant to the provisions of 2-1 and 2-2, and Chapter 2 and Chapter 3.
なお、事前確認審査は、法人税に関する調査には該当しないことに留意する。
It must be noted that an examination of APA do not fall under an examination for the assessment of corporation tax.
（３）局担当課は、事前確認審査のため、５‐３に規定する資料以外の資料が必要と認められる場合には、確認申出法人にその旨を説明し、当該資料の提出を求める。
(3) If documents other than those prescribed in 5-3 are found to be required for an examination of APA, the RTB's division in charge explains this to the corporation requesting APA and requests the corporation to submit such documents.
なお、事前確認審査の迅速化の観点から、局担当課は、当該資料の作成等に通常要する期間について当該確認申出法人の事情等を勘案した上で合理的と認められる当該資料の提出期限を設定する。
In order to expedite the examination of APA, the RTB's division in charge sets a deadline for the submission of such documents that is deemed reasonable in view of the situations of the corporation requesting APA, in light of the period ordinarily required to prepare such documents.
（４）局担当課は、確認申出法人が申し出た独立企業間価格の算定方法等が最も合理的であると認められない場合には、当該確認申出法人に対し、申出の修正を求めることができる。
(4) The RTB's division in charge may request a corporation requesting APA to amend its request if the division concludes that the method for calculating arm's length price used by the corporation is not the most reasonable method.
（５）庁担当課は、必要に応じ、局担当課に対し事前確認審査の状況等について報告を求める。
(5) The NTA's division in charge requests the RTB's division in charge to report on the status of examination of APAs as necessary.
（事前確認に係る相互協議）
(Mutual Consultation on Advance Pricing Arrangement (APA))
５-12
5-12
（１）局担当課は、確認申出法人が事前確認について相互協議の申立てを行っていない場合には、二重課税を回避し、予測可能性を確保する観点から、当該確認申出法人がどのような申出を行うかについて適切に判断できるよう必要な情報の提供等を行い、当該確認申出法人が相互協議を伴う事前確認を受ける意向であると確認された場合には、相互協議の申立てを行うよう勧しょうする。
(1) If a corporation requesting APA has not filed a request for a mutual consultation on the APA, the RTB's division in charge provides information required by the corporation so that the corporation can appropriately decide what type of request to file, from the viewpoint of avoiding double taxation and ensuring predictability. If it is confirmed that the corporation intends to request an APA accompanied with a mutual consultation, the RTB's division in charge recommends that the corporation file a request for mutual consultation.
（２）局担当課は、法人又は当該国外関連者が外国の税務当局に事前相談又は事前確認の申出を行っていることを把握した場合には、当該法人に対し、我が国にも速やかに事前相談又は事前確認の申出を行うよう勧しょうする。
(2) If the RTB's division in charge recognizes that a corporation or a foreign affiliate held a pre-filing consultation or filed a request for APA with a foreign tax authority, the RTB's division in charge recommends that the corporation promptly request a pre-filing consultation or file a request for APA to the Japanese tax authority as well.
（３）局担当課は、確認申出法人が事前確認について相互協議を求める場合には、確認申出書のほか、平成１３年６月２５日付官協１‐３９ほか７課共同「相互協議の手続について」（事務運営指針）に定める相互協議申立書を提出するよう指導する。
(3) If a corporation requesting APA requests a mutual consultation on the APA, the RTB's division in charge requests the corporation requesting APA to file, in addition to a request for APA, a request for mutual consultation prescribed in the " Directive on Mutual Agreement Procedures" ("Administrative Guidelines") issued on June 25, 2001 (Document ID: Office of Mutual Agreement Procedures 1-39, etc.).
（局担当課又は庁担当課と庁相互協議室との連絡・協議）
(Coordination among the RTB's or NTA's division in charge and the NTA's Office of Mutual Agreement Proceures)
５‐１３ 確認申出法人が事前確認について相互協議を求める場合には、局担当課、庁担当課及び庁相互協議室は、必要に応じ協議を行う。
5-13 If a corporation requesting APA requests a mutual consultation on the APA, the RTB's division in charge, the NTA's division in charge and the NTA's Office of Mutual Agreement Procedures consult with each other as necessary.
この場合において、局担当課は、事前確認審査を了したときには、庁担当課を通じて事前確認の申出に対する意見を庁相互協議室に連絡し、庁相互協議室は、事前確認の申出に係る相互協議の結果について、庁担当課を通じて局担当課に連絡する。
In this case, after completing the examination of APA, the RTB's division in charge presents its opinions on the request for APA to the NTA's Office of Mutual Agreement Procedures via the NTA's division in charge. The NTA's Office of Mutual Agreement Procedures forwards the results of the mutual consultation on the APA to the RTB's division in charge via the NTA's division in charge.
（事前確認及び事前確認手続を行うことが適当でない場合）
(Cases in which Advance Pricing Arrangement (APA) and Starting APA Examination Process are not Appropriate)
５‐１４ 事前確認審査に当たっては、移転価格税制の適正・円滑な執行を図る観点から、それぞれ（１）又は（２）に定めるところにより適切に対応することに留意する。
5-14 When conducting an examination of APA, cases must be appropriately handled as prescribed in (1) or (2) respectively in order to ensure the proper and smooth enforcement of transfer pricing taxation.
（１）例えば、次に掲げるような場合で、事前確認を行うことが適当でないと認められる事前確認の申出については、局担当課は、庁担当課（相互協議を伴う事前確認にあっては、庁相互協議室を含む。）と協議の上、確認申出法人に対して申出の修正等を求め、当該確認申出法人がこれに応じない場合には、事前確認できない旨を当該確認申出法人に説明する。
(1) For instance, in the following cases, in which an APA is deemed inappropriate, the RTB's division in charge , after consultation with the NTA's division in charge (including the NTA's Office of Mutual Agreement Procedures in the case of an APA accompanied with a mutual consultation), requests the corporation requesting APA to make a correction to the request. If the corporation fails to make such a correction, explanation is given to the corporation to the effect that the APA cannot be examined.
なお、事前相談の内容がイに掲げる場合には、相談を行った法人に対し、上記の内容について説明する。
If the subject of a pre-filing consultation falls under (a) below, the details above are explained to the corporation requesting the pre-filing consultation:
イ 非関連者間では通常行われない形態の取引を確認対象とすること等により、経済上の合理的な理由なく我が国での租税負担が軽減されることとなると認められる場合
(a) when it is found that the burden of tax in Japan would be reduced without reasonable economic grounds by including the type of transactions not ordinarily undertaken among non-affiliates as the subject of the APA;
ロ 確認申出法人が、事前確認審査に必要な情報を提供しない等、当該確認申出法人から協力が得られないことにより、事前確認に支障が生じている場合
(b) when the corporation requesting APA fails to submit information necessary for the examination of APA or to otherwise provide necessary cooperation, and the examination of APA is suspended.
（２）例えば、次に掲げるような場合で、事前確認審査を開始又は継続することが適当でないと認められる事前確認の申出については、局担当課は、庁担当課（相互協議を伴う事前確認にあっては、庁相互協議室を含む。）と協議の上、確認申出法人に対し、事前確認審査を開始又は再開できる時期が到来するまでの間事前確認手続を保留する旨を説明する。
(2) For instance, in the following cases, if the commencement or continuation of an examination of APA is deemed inappropriate, the RTB's division in charge , after consultation with the NTA's division in charge (including the NTA's Office of Mutual Agreement Procedures in the case of an APA accompanied with a mutual consultation), provides an explanation to the corporation requesting APA to the effect that the APA procedure will be suspended by the time when the examination of APA can be commenced or recommenced:
イ 確認申出法人から、移転価格税制に基づく更正等に係る取引と同様の取引を確認対象とする申出がなされている場合において、当該更正等に係る不服申立ての裁決若しくは決定又は裁判の確定を待って事前確認審査を行う必要があると認められるとき。
(a)when, because the corporation requesting APA files a request for APA in respect to transactions similar to those involving refunding of overpaid tax based on transfer pricing taxation, it is necessary to conduct an examination of the APA, after an administrative determination, order or court decision on the appeal pertaining to the refunding of overpaid tax;
ロ 確認申出法人から、確認対象取引以外の国外関連取引に係る事前確認の申出及び相互協議の申立てがなされている場合において、当該相互協議の合意を待って当該確認対象取引に係る事前確認審査を行う必要があると認められるとき。
(b)when, because the corporation requesting APA files another request for APA and a request for mutual consultation in respect to transactions with a foreign affiliate other than transactions subject to the APA, it is necessary to conduct an examination of APA for the transactions subject to the APA, following the agreement reached through mutual consultation;
ハ ５‐３トかっこ書きに規定する将来の事業計画、事業予測の資料等のみでは事業活動の実態を把握できないため、確認対象取引に係る取引実績が得られるのを待って事前確認審査を行う必要があると認められるとき。
(c) when it is necessary to conduct an examination of APA, after having obtained the trading results of transactions subject to the APA, because it is impossible to ascertain the actual status of business activities, such as future business plans and business forecast prescribed in the parenthesized clause to 5-3(g), from the relevant documents alone.
（事前確認審査の結果の通知）
(Notice of Examination Results of Advance Pricing Arrangement)
５-15
5-15
（１）局担当課は、相互協議の対象となった申出につき、庁担当課を通じて庁相互協議室から相互協議の合意結果について連絡を受けた場合には、当該合意結果に従い、確認申出法人に対し申出の修正を求める等所要の処理を行った上で、当該合意結果に基づき事前確認する旨を速やかに所轄税務署長に連絡する。
(1) If, the RTB's division in charge receives, with regard to a request subject to a mutual consultation, notice of the agreement reached through mutual consultation from the NTA's Office of Mutual Agreement Procedures via the NTA's division in charge, the RTB's division in charge promptly notifies the competent district director of the tax office to the effect that the APA is to be examined based on the agreement after taking the necessary action, such as requesting the corporation requesting APA to make a correction to the request according to the agreement.
（２）局担当課は、相互協議の対象となった申出につき、庁担当課を通じて庁相互協議室から相互協議の合意が成立しなかった旨の連絡を受けた場合には、確認申出法人から申出を取り下げるか又は相互協議によることなく事前確認を求めるかについて意見を聴取し、５‐９又は５‐１５（３）若しくは５‐１５（４）に定める処理を速やかに行う。
(2) When the RTB's division in charge receives, with regard to a request for APA subject to a mutual consultation, notice that the agreement through mutual consultation has not been reached from the NTA's Office of Mutual Agreement Procedures via the NTA's division in charge, the RTB's division in charge hears the opinions of the corporation requesting APA regarding whether the corporation withdraws the request for APA or requests an APA without a mutual consultation, and then promptly handles the request in accordance with the provisions of 5-9, 5-15(3), or 5-15(4).
（３）局担当課は、相互協議を求めていない申出につき、事前確認審査の結果、申出に係る独立企業間価格の算定方法等が最も合理的であると認められる場合には、当該独立企業間価格の算定方法等を事前確認する旨を速やかに所轄税務署長に連絡する。
(3) When the RTB's division in charge concludes that based on the examination of APA, the method for calculating arm's length price pertaining to the request for which mutual consultation has not been requested, is the most reasonable method, and the RTB's division in charge promptly informs the competent district director of the tax office that the APA regarding the method for calculating arm's length price is to be examined.
（４）局担当課は、事前確認審査の結果、申出に係る独立企業間価格の算定方法等が最も合理的であると認められない場合、確認申出法人が５‐３に規定する資料の添付を怠った場合、５‐１１（３）の資料の提出に応じない場合又は５‐１４（１）の規定に基づき事前確認できないと判断した場合には、庁担当課（相互協議を伴う事前確認の申出にあっては、庁相互協議室を含む。）と協議の上、当該独立企業間価格の算定方法等を事前確認できない旨を速やかに所轄税務署長に連絡する。
(4) When the RTB's division in charge concludes that based on the examination of the APA, the method for calculating arm's length price is not the most reasonable method, where the corporation requesting APA fails to attach documents prescribed in 5-3, where the corporation does not submit the documents set forth in 5-11(3), or where it is judged that the APA cannot be requested in accordance with the provisions of 5-14(1), the RTB's ivision in charge , after consultation with the NTA's division in charge (including the NTA's Office of Mutual Agreement Procedures in the case of a request for APA accompanied with a mutual consultation), promptly informs the competent district director of the tax office that the method for calculating arm's length price cannot be confirmed in advance.
（５）所轄税務署長は、局担当課から５‐１５（１）若しくは５‐１５（３）又は５‐１５（４）の連絡を受け、確認申出法人に対し、「独立企業間価格の算定方法等の確認通知書（別紙様式３）又は「独立企業間価格の算定方法等の確認ができない旨の通知書」（別紙様式４）により事前確認する旨又は事前確認できない旨の通知を速やかに行う。
(5) The competent district director of the tax office, upon receipt of the notice set forth in 5-15(1), 5-15(3), or 5-15(4) from the RTB's division in charge, promptly sends a notice of confirmation of method for calculating arm's length price or non-confirmation of method for calculating arm's length price, using Form 3 ("Notice of Confirmation of Method for Calculating Arm's Length Price") or Form 4 ("Notice of Non-confirmation of Method for Calculating Arm's Length Price"), as applicable, to the corporation requesting APA.
（事前確認の効果）
(Effect of Advance Pricing Arrangement)
５‐１６ 所轄税務署長は、５‐１５（５）の事前確認する旨の通知を受けた法人（以下「確認法人」という。）が確認事業年度において事前確認の内容に適合した申告を行っている場合には、事前確認を受けた国外関連取引（以下「確認取引」という。）は独立企業間価格で行われたものとして取り扱う。
5-16 If a corporation that receives a notice of confirmation of APA set forth in 5-15(5) (hereinafter referred to as a "confirmed corporation") files tax returns complying with the content of the APA for the business years subject to the APA, the competent district director of the tax office treats the confirmed transactions with a foreign affiliate (hereinafter referred to as "confirmed transaction") as having been conducted at the arm's length price.
なお、事前確認時に既に経過した確認対象事業年度がある場合において、当該確認対象事業年度に係る申告を事前確認の内容に適合させるために確認法人が提出する修正申告書は、国税通則法第６５条（過少申告加算税）第５項に規定する「更正があるべきことを予知してされたもの」には該当しないことに留意する。
If any of the business years subject to the APA have already elapsed at the time of the APA, it must be noted that an amended tax return, which the confirmed corporation submits so as to make the tax returns filed for the business years subject to the APA comply with the content of the APA, is not treated as corresponding to a "tax return filed with the knowledge that overpaid tax should be refunded" prescribed in Article 65, paragraph (5) ("Additional Tax for Under Report") of the Act on General Rules for National Taxes.
（報告書の提出）
(Submission of Reports)
５‐１７ 所轄税務署長は、確認法人に対し、確認取引に係る各事業年度（以下「確認事業年度」という。）の確定申告書の提出期限又は所轄税務署長があらかじめ定める期間内に、次の事項を記載した報告書を提出するよう求める。
5-17 The competent district director of the tax office requests confirmed corporations to submit reports providing the following information no later than the prescribed due date for filing final tax return for each business year relating to the confirmed transactions (hereinafter referred to as "confirmed business year") or within the period specified in advance by the competent district director of the tax office.
なお、報告書の提出部数は、調査課所管法人にあっては、２部、調査課所管法人以外の法人にあっては、３部とする。
The number of reports to be filed is two in the case of corporations under the control of the RTB's Large Enterprise Division, and three in the case of any other corporations:
イ 確認法人が事前確認の内容に適合した申告を行っていることの説明
(a) statement that the confirmed corporation files tax returns complying with the content of the APA;
ロ 確認取引に係る確認法人及び当該国外関連者の損益（事前確認の内容により局担当課が必要と認める場合に限る。）
(b) profit or loss statement of the confirmed corporation and the relevant foreign affiliate related to the confirmed transactions (limited to cases where the RTB's division in charge deems it necessary, based on the content of the APA);
ハ 事前確認の前提となった重要な事業上又は経済上の諸条件の変動の有無に関する説明
(c) statement of significant changes, if any, in the business or economic conditions that the APA assumes;
ニ 確認取引の結果が事前確認の内容に適合しなかった場合に、確認法人が行った５‐１９に規定する価格の調整の説明
(d) statement of price adjustments made by the confirmed corporation as prescribed in 5-19 if the results of the confirmed transactions do not comply with the content of the APA;
ホ 確認事業年度に係る確認法人及び当該国外関連者の財務状況
(e) financial and accounting status of the confirmed corporation and the relevant foreign affiliate for the confirmed business years;
ヘ その他確認法人が事前確認の内容に適合した申告を行っているかどうかを検討する上で参考となる事項
(f) other relevant information that helps the tax authorities examine whether or not the confirmed corporation filed tax returns complying with the content of the APA.
（報告書の取扱い）
(Handling of Reports)
５-18
5-18
（１）確認法人から、５‐１７に定める報告書の提出があった場合には、署法人課税部門又は局調査課は５‐５及び５‐６の規定に準じて処理を行う。
(1) If the report prescribed in 5-17 is submitted by a confirmed corporation, the report is handled by the Corporation Taxation Group of the Tax Office or the RTB's Large Enterprise Division in accordance with the provisions of 5-5 or 5-6.
（２）局担当課は、報告書等から、事前確認の内容に適合した申告が行われているかどうかを検討する。
(2) The RTB's division in charge examines whether or not the confirmed corporation files a tax return according to the content of the APA, by examining the report, etc.
報告書等の検討は、法人税に関する調査に該当することに留意し、局担当課は、報告書等の検討に際してその旨を確認法人に説明する。
It must be noted that examination of the report, etc. correspond to examination of corporation tax, and the RTB's division in charge explains this to the confirmed corporation, when examining the report, etc..
また、局担当課は、報告書等を検討した結果、事前確認の内容に適合した申告が行われておらず、所得金額が過少となっている事実が判明した場合には、確認法人に対し、検討の結果及び修正申告書の提出が必要となる旨を説明する。
If it is found based on the result of the examination of the report that a tax return is not filed according to the content of the APA and the amount of income is understated, the RTB's division in charge explains to the confirmed corporation about the results of the examination and that the confirmed corporation is required to file an amended tax return.
（注） 局担当課による報告書等の検討のための確認法人への臨場又は上記事実の指摘等によって当該確認法人が局担当課による報告書等の検討があったことを了知したと認められる以前に、当該事実が判明したことにより、５‐１９（２）ロの規定に基づいて当該確認法人が自主的に修正申告書を提出する場合には、当該修正申告書は、国税通則法第６５条（過少申告加算税）第５項に規定する「更正があるべきことを予知してされたもの」には該当しない。
(Note) If the confirmed corporation voluntarily files an amended tax return pursuant to the provisions of 5-19(2)(b) due to detection of an understatement before it is deemed that the confirmed corporation knew of the examination of the report, etc. by the RTB's division in charge, on account of its visit to the confirmed corporation for the purpose of examining the report, etc. or its indication of such an understatement, the filing of the amended tax return is not treated as the one corresponding to a "tax return filed with the knowledge that overpaid tax should be refunded" prescribed in Article 65, paragraph (5) ("Additional Tax for Under Report") of the Act on General Rules for National Taxes.
なお、「更正があるべきことを予知してされたもの」に該当するかどうかは、平成１２年７月３日付課法２‐９ほか３課共同「法人税の過少申告加算税及び無申告加算税の取扱いについて」（事務運営指針）に基づき判断する。
The judgment as to whether a tax return corresponds to a "tax return filed with the knowledge that overpaid tax should be refunded" is made on the basis of "Treatment of Additional Tax for Under Report and Additional Tax for Non-declaration (Administrative Guidelines)" issued on July 3, 2000 (Document ID: Corporation Taxation Division 2-9, etc.).
（３）局担当課は、必要に応じ、報告書等の検討結果を庁担当課に報告し、相互協議の合意が成立した事案について、庁担当課を通じて検討結果を庁相互協議室に連絡する。
(3) The RTB's division in charge reports the results of the examination of the report, etc. to the NTA's division in charge as required, and forwards the results to the NTA's Office of Mutual Agreement Procedures via the NTA's division in charge regarding the cases on which an agreement has been reached through mutual consultation.
（価格の調整）
(Compensating Adjustments)
５-19
5-19
（１）所轄税務署長は、確認法人が事前確認の内容に適合した申告を行うために確定決算において行う必要な調整は、移転価格上適正な取引として取り扱う。
(1) If a confirmed corporation makes any adjustments required to comply with the content of the APA in its final settlement of accounts, the competent district director of the tax office treats such adjustments as legitimate transactions in terms of transfer pricing.
（２）局担当課は、確認法人のその事前確認に係る価格の調整（以下「補償調整」という。）について、次に掲げる区分に応じ、それぞれ次に掲げる処理を行うよう指導する。
(2) The RTB's division in charge offers guidance to the confirmed corporation to make compensating adjustments relating to the APA (hereinafter referred to as "compensating adjustments") as follows, in accordance with the categories specified as follows:
イ 確認法人は、確認事業年度に係る確定申告前に、確定決算が事前確認の内容に適合していないことにより、所得金額が過少となることが判明した場合には、申告調整により所得金額を修正する。
(a) before filing the final tax return for the confirmed business years, the confirmed corporation corrects the taxable income of its final tax return, by making an adjustment to the final tax return, when it turns out that the income is understated because the final settlement of account does not comply with the content of the APA;
ロ 確認法人は、確認事業年度に係る確定申告後に、確定申告が事前確認の内容に適合していないことにより、所得金額が過少となっていたことが判明した場合には、速やかに修正申告書を提出する。
(b) after filing a final tax return for the confirmed business years, the confirmed corporation promptly files an amended tax return, when it turns out that the income was understated in the final tax return due to an inconsistency between the final tax return and the content of the APA;
ハ 確認法人は、確認事業年度に係る確定申告前に、確定決算が相互協議の合意が成立した事前確認の内容に適合していないことにより、所得金額が過大となることが判明した場合には、補償調整に係る相互協議の合意内容に従い、申告調整により所得金額を修正することができる。
(c) if it turns out that the income was understated before the corporation files the final tax return for the confirmed business years, due to the fact that the final statement of accounts does not comply with the content of the APA on which an agreement has been reached through mutual consultation, the confirmed corporation may correct the taxable income by making an adjustment to the final tax return.
ニ 確認法人は、確認事業年度に係る確定申告後に、確定申告が相互協議の合意が成立した事前確認の内容に適合していないことにより、所得金額が過大となっていたことが判明した場合には、補償調整に係る相互協議の合意内容に従い、租税条約実施特例法第７条第１項に基づき更正の請求を行うことができる。
(d) if it turns out that the income is overstated after the corporation filed a final tax return for the confirmed business years, due to the fact that the final tax return does not comply with the content of the APA on which an agreement has been reached through mutual consultation, the confirmed corporation may file a request for refund for overpaid tax as prescribed in Article 7, paragraph (1) of the Act on Special Provisions for the Enforcement of Tax Treaties based on the agreement concerning compensating adjustments reached through mutual consultation.
（事前確認の改定）
(Amendment to Advance Pricing Arrangement)
５‐２０ 確認法人から、確認事業年度のうちのいずれかの事業年度において、事前確認を継続する上で前提となる重要な事業上又は経済上の諸条件等について事情の変更が生じたことにより改定の申出がなされた場合には、５‐１から５‐１９までの規定に準じて所要の処理を行う。
5-20 If a request for amendment is filed by a confirmed corporation due to the change of the situation in important business or economic conditions essential to the continuation of the APA in any of the confirmed business years, the competent district director of the tax office treats the request in accordance with the relevant provisions of 5-1 through 5-19.
（事前確認の取消し）
(Revocation of Advance Pricing Arrangement)
５-21
5-21
（１）局担当課は、次のイからハまでに該当する場合には当該事実の発生した事業年度以後の事業年度（その事業年度が連結事業年度に該当する場合には、当該連結事業年度）について、ニに該当する場合には確認事業年度について、事前確認を取り消す旨を所轄税務署長に連絡する。
(1) If, the case falls under any of the conditions (a) through (c), the RTB's division in charge informs the competent district director of the tax agency of the revocation of the APA for any of the business years (or consolidated business years if the case is applicable) subsequent to the business year in which the condition is met, and the APA for the confirmed business years when condition (d) applies:
イ 確認法人が５－２０に規定する事情が生じたにもかかわらず事前確認の改定の申出を行わなかった場合
(a) when the confirmed corporation does not submit the request for amendment to the APA even if the situation as prescribed in 5-20 occurs;
ロ 確認法人が事前確認の内容に適合した申告を行わなかった場合
(b) if the confirmed corporation fails to comply with the content of the APA when filing its tax return;
ハ 確認法人が５‐１７に規定する報告書を提出しなかった場合又は報告書に重大な誤りがあった場合
(c) when the confirmed corporation fails to submit the report prescribed in 5-17, or the report contains significant errors;
ニ 事前確認の基礎とした事実関係が真実でない場合又は申出の内容に重大な誤りがあった場合
(d) when any of the facts which forms the basis of the APA are revealed to be false, or the request for APA contains significant errors.
（２）（１）の取消しの連絡を行う場合、局担当課は必要に応じ庁担当課と協議を行う。
(2) When forwarding a notice of revocation as prescribed in (1), the RTB's division in charge consults with the NTA' division in charge where necessary.
（３）相互協議の合意が成立した事前確認について（１）の取消事由が生じている場合には、局担当課は、庁担当課を通じ、庁相互協議室と協議し、当該事前確認につき事前確認を取り消す旨の相互協議の合意を受け、その旨を所轄税務署長に連絡する。
(3) If the grounds for revoking the APA on which an agreement has been reached through mutual consultation as prescribed in (1) occurs, the RTB's division in charge consults with the NTA's Office of Mutual Agreement Procedures via the NTA's division in charge, and informs the competent district director of the tax office of the revocation of the APA, based on the agreement on revocation of the APA which has been reached through mutual consultation.
（４）所轄税務署長は、局担当課からの連絡を受け事前確認を取り消す場合には、確認法人に対し、「独立企業間価格の算定方法等の確認取消通知書」（別紙様式５）により事前確認を取り消す旨の通知を行う。
(4) The competent district director of the tax office, upon receipt of a notice from the RTB's division in charge, issues an notice of revocation of the APA to the confirmed corporation, using a "Notice of Confirmation of Revocation of Method for Calculating Arm's Length Price (Form 5)".
（事前確認の更新）
(Renewal of Advanced Pricing Arrangement)
５‐２２ 確認法人から事前確認の更新の申出がなされた場合には、５‐１から５‐２１までの規定に準じて所要の処理を行う。
5-22 If a confirmed corporation files a request for renewal of its APA, the request is handled in accordance with the provisions of 5-1 through 5-21.
（経過的取扱い・・・事前確認の申出に係る改正通達の適用時期等）
(Transitional Treatment --- Applicable Period for Amendment to the Directive on Requests for Advance Pricing Arrangement)
この通達による改正後の５‐２（２）及び５‐２２の取扱いは、平成２１年１１月１日以後に開始する確認対象初年度（事前確認を受けようとする事業年度のうち最初の事業年度をいう。以下同じ。）に係る事前確認の申出について適用し、平成２０年１１月１日から平成２１年１０月３１日までの間に開始する確認対象初年度に係る事前確認の申出（更新の申出を除く。）は、当該確認対象初年度の直前の事業年度に係る確定申告書の提出期限（法第７５条の２（（確定申告書の提出期限の延長の特例））の規定によりその提出期限が延長されている場合には、その延長された期限）の翌日から８月を経過する日までに、確認申出書をその国外関連者の所在地国ごとに法人の納税地の所轄税務署長に提出することにより行うものとする。
The provisions of 5-2(2) and 5-22 amended by this Directive apply to requests for APA for the first business year subject to the APA (meaning the first business year of the business years for which the APA is to be requested; the same applies hereinafter) that starts on or after November 1, 2009; and a request for APA for the first business year subject to the APA that starts between November 1, 2008 and October 31, 2009 (excluding requests for the renewal of the APA) is to filed by filing a request for APA by country of each foreign affiliate with the competent district director of the tax office governing the tax of the corporation, by the day when eight months have elapsed from the next day of the due date for filing a final tax return for the business year immediately prior to the first business year subject to the APA (or if the due date is extended pursuant to the provisions of Article 75-2 ("Special Provisions for Extension of Due Date for Final Tax Return") of the Act, from the next day of the extended due date).
なお、平成２０年１１月１日より前に開始する確認対象初年度に係る事前確認の申出（更新の申出を除く。）及び平成２１年１１月１日より前に開始する確認対象初年度に係る事前確認の更新の申出については、従前の例による。
Prior laws continue to govern requests for APA (excluding requests for renewal of APA) for the first business year subject to the APA that starts prior to November 1, 2008 and requests for renewal of APA for the first business year subject to the APA that starts prior to November 1, 2009.
（注）上記の８月を経過する日が、日曜日、国民の祝日に関する法律（昭和２３年法律第１７８号）に規定する休日その他一般の休日又は国税通則法施行令第２条第２項（（期限の特例））に規定する日に当たるときは、これらの日の翌日までに提出することにより行うものとする。
(Note) When the day on which eight months have elapsed as mentioned above falls upon any of a Sunday, a national holiday or any other holiday prescribed in the Act on National Holidays (Act No. 178 of 1948), or a day prescribed in Article 2, paragraph (2) ("Exception to the Due Date") of the Order for Enforcement of the Act on General Rules for National Taxes, a request for APA is to be filed by submitting a request for APA by the next day of any of these days.
（確認対象事業年度前の各事業年度への準用）
(Mutatis Mutandis Application of the Method for Calculating Arm's Length Price to Business Years Prior to the Business Years Subject to APA)
５‐２３ 確認申出法人から確認対象事業年度における独立企業間価格の算定方法等を確認対象事業年度前の各事業年度（その事業年度が連結事業年度に該当する場合には、当該連結事業年度。以下５‐２３において同じ。）に準用したい旨の申出があった場合において、その事前確認の申出が相互協議の申立てを伴うものであって、当該独立企業間価格の算定方法等が確認対象事業年度前の各事業年度においても最も合理的と認められるときは、５‐１５、５‐１６、５‐１９及び５‐２１の規定に準じて所要の処理を行う。
5-23 If a corporation requesting APA want apply the method for calculating arm's length price for the business years subject to the APA mutatis mutandis to business years (or consolidated business years when the business year are applicable; hereinafter the same applies in 5-23) prior to the business years subject to the APA, and when the request for APA is accompanied with a request for mutual consultation and the method for calculating arm's length price is regarded as the most reasonable method for business years prior to the business years subject to the APA, the request are handled in accordance with the provisions of 5-15, 5-16, 5-19, and 5-21.
（本支店間取引への準用）
(Mutatis Mutandis Application to Transactions between the Head Office and Branch Offices)
５‐２４ 法施行令第１７６条第１項第７号に掲げる事業を行う法人の我が国に所在する支店と当該法人の国外にある本店又は支店との間の取引について、当該本店が所在する国の税務当局から事前確認に類する申出に係る相互協議の申入れがあり、かつ、当該我が国に所在する支店が事前確認の申出に準じた申出を行う場合には、５‐１から５‐２３までの規定に準じて所要の処理を行う。
5-24 When a foreign tax authority in the country where the head office of a corporation is located requests the commencement of a mutual consultation based on a request similar to the APA, with respect to transactions between the head office or branch offices of the corporation in foreign countries and a branch office in Japan that conducts businesses specified in Article 176, paragraph (1), item (vii) of the Order for Enforcement of the Act, and the branch office in Japan files a request similar to a request for APA, necessary measures must be taken in accordance with the provisions of 5-1 through 5-23 .
（法人が連結グループに加入等した場合の取扱い）
(Treatment of Corporations that Joined a Consolidated-Corporation Group)
５－２５
5-25
（１）確認申出法人が連結法人となった場合で、その法人（以下「連結加入等法人」という。）が引き続き事前確認の申出を行うときは、連結加入等法人に係る連結親法人の納税地の所轄税務署長は、当該連結親法人に対し、「連結加入等法人の事前確認の継続届出書」（別紙様式６）を速やかに提出するよう求める。
(1) When a corporation requesting APA becomes a member of a consolidated-corporation group and the corporation (hereinafter referred to as the "newly consolidated corporation") continues to file a request for APA, the competent district director of the tax office governing the place where the relevant consolidated parent corporation pays taxes requests the consolidated parent corporation to promptly submit the Request for Continuation of the APA by a Newly Consolidated Group" (Form 6).
なお、届出書の提出部数は、調査課所管法人にあっては、２部（当該連結親法人が相互協議を求めている場合には、３部）、調査課所管法人以外の連結法人にあっては、３部（当該連結親法人が相互協議を求めている場合には、４部）とする。
The number of written notice filed by a corporation under control of the RTB's Large Enterprise Division is two (or three if the consolidated parent corporation requests a mutual consultation), and three in the case of corporations other than those under control of the RTB's Large Enterprise Division (or four if the consolidated parent corporation requests a mutual consultation).
（２）（１）の連結親法人からその納税地の所轄税務署長に対し、（１）に定める届出書の提出があった場合には、当該税務署長は、当該届出書の写しをその連結加入等法人の本店又は主たる事務所の所在地の所轄税務署長に送付し、署法人課税部門又は局調査課は５‐５及び５‐６の規定に準じて処理を行う。
(2) If the consolidated parent corporation submits a written notice specified in (1) to the competent district director of the tax office governing the place where the consolidated parent corporation pays tax, the district director of the tax office sends a copy of the written notice to the competent district director of the tax office who governs the district where the relevant newly consolidated corporation's head office or main office is located. The Corporation Taxation Group of the Tax Office or the RTB's Large Enterprise Division handles the case in accordance with the provisions of 5-5 and 5-6.
また、相互協議を求めているものについては、庁担当課は届出書１部を庁相互協議室に回付する。
Moreover, if the corporation requests a mutual consultation, the NTA's divisions in charge sends a copy of the written notice to the NTA's Office of Mutual Agreement Procedures.
（３）（１）の連結親法人から（１）に定める届出書の提出があった場合のその連結加入等法人に係る事前確認については、当該連結親法人からその納税地の所轄税務署長に対し、連結指針５‐２に規定する事前確認の申出がなされたものとして、その後については連結指針５‐１から５‐２５までの規定を適用する。
(3) With regard to the APA requested by the new consolidated corporation when the consolidated parent corporation set forth in (1) submits a written notice specified in (1), the provisions of the Directive on the Operational Pricing Guidelines for Consolidated Corporations 5-1 through 5-25 apply to an APA filed by the relevant newly consolidated corporation, assuming that the request for APA prescribed in the Directive on Operational Pricing Guidelines for Consolidated Corporations 5-2 has been filed by the consolidated parent corporation with the competent district director of the tax office governing the place where the consolidated corporation pays tax.