{"id":198,"date":"2025-11-25T07:19:30","date_gmt":"2025-11-24T22:19:30","guid":{"rendered":"https:\/\/keiyaku-office.biz\/terms\/?p=198"},"modified":"2025-12-04T08:04:24","modified_gmt":"2025-12-03T23:04:24","slug":"comparable-uncontrolled-transaction","status":"publish","type":"post","link":"https:\/\/keiyaku-office.biz\/terms\/comparable-uncontrolled-transaction\/","title":{"rendered":"Comparable Uncontrolled Transaction"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>\u8a33\uff1a<\/strong><\/h3>\n\n\n\n<p><strong>\u6bd4\u8f03\u5bfe\u8c61\u3068\u306a\u308b\u72ec\u7acb\u4f01\u696d\u9593\u53d6\u5f15\uff08CUT\u6cd5\uff09<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u610f\u5473\u5408\u3044\uff1a<\/strong><\/h3>\n\n\n\n<p><strong>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236<\/strong>\u306b\u304a\u3051\u308b<strong>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5<\/strong>\u306e\u4e00\u3064\u3067\u3001\u95a2\u9023\u4f1a\u793e\u9593\u3067\u884c\u308f\u308c\u305f\u53d6\u5f15\uff08controlled transaction\uff09\u306e\u4fa1\u683c\u304c\u9069\u5207\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u3001<strong>\u5168\u304f\u95a2\u4fc2\u306e\u306a\u3044\u7b2c\u4e09\u8005\u9593<\/strong>\uff08uncontrolled\uff09\u3067\u884c\u308f\u308c\u305f<strong>\u540c\u69d8\u306e\u53d6\u5f15<\/strong>\uff08comparable\uff09\u306e\u4fa1\u683c\u3092\u53c2\u7167\u3059\u308b\u624b\u6cd5\u3092\u6307\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7528\u6cd5\uff1a<\/h3>\n\n\n\n<p>\u4e3b\u306b<strong>\u79fb\u8ee2\u4fa1\u683c\u6761\u9805\uff08Transfer Pricing Clause\uff09\u3084\u7a0e\u52d9\u95a2\u9023\u6761\u9805<\/strong>\u3067\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\uff08\u4fa1\u683c\u6c7a\u5b9a\u306e\u57fa\u6e96\uff09: <\/strong>\u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u306e\u79fb\u8ee2\u4fa1\u683c\u304c\u3001\u9069\u7528\u3055\u308c\u308b\u79fb\u8ee2\u4fa1\u683c\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001<strong>\u6bd4\u8f03\u5bfe\u8c61\u3068\u306a\u308b\u72ec\u7acb\u4f01\u696d\u9593\u53d6\u5f15<\/strong>\u3092\u53c2\u7167\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u3092\u898f\u5b9a\u3059\u308b\u3002<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4f8b\u6587\uff08\u79fb\u8ee2\u4fa1\u683c\u6761\u9805\u304b\u3089\uff09\uff1a<\/strong><\/h3>\n\n\n\n<p>The transfer price for the License Fee shall be determined by reference to a <strong>Comparable Uncontrolled Transaction<\/strong> to ensure compliance with applicable transfer pricing regulations.<\/p>\n\n\n\n<p>\uff08\u8a33\uff09 \u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u306e\u79fb\u8ee2\u4fa1\u683c\u306f\u3001\u9069\u7528\u3068\u306a\u308b\u79fb\u8ee2\u4fa1\u683c\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001<strong>\u6bd4\u8f03\u5bfe\u8c61\u3068\u306a\u308b\u72ec\u7acb\u4f01\u696d\u9593\u53d6\u5f15<\/strong>\u3092\u53c2\u7167\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n\n\n\n<p><strong>\u3010\u6ce8\u8a18\u3011<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>transfer price for the License Fee: \u30e9\u30a4\u30bb\u30f3\u30b9\u6599\u306e\u79fb\u8ee2\u4fa1\u683c\u3002<\/strong>\u4fa1\u683c\u6c7a\u5b9a\u306e\u5bfe\u8c61\u3002<\/li>\n\n\n\n<li><strong>determined by reference to: \uff5e\u3092\u53c2\u7167\u3057\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/strong>\u4fa1\u683c\u6c7a\u5b9a\u65b9\u6cd5\u306e\u6307\u5b9a\u3002<\/li>\n\n\n\n<li><strong>to ensure compliance with applicable transfer pricing regulations: \u9069\u7528\u3068\u306a\u308b\u79fb\u8ee2\u4fa1\u683c\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u3002<\/strong>\u4fa1\u683c\u8a2d\u5b9a\u306e\u76ee\u7684\u3002<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8a33\uff1a \u6bd4\u8f03\u5bfe\u8c61\u3068\u306a\u308b\u72ec\u7acb\u4f01\u696d\u9593\u53d6\u5f15\uff08CUT\u6cd5\uff09 \u610f\u5473\u5408\u3044\uff1a \u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3001\u95a2\u9023\u4f1a\u793e\u9593\u3067\u884c\u308f\u308c\u305f\u53d6\u5f15\uff08controlled transaction\uff09\u306e\u4fa1\u683c\u304c\u9069\u5207\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-198","post","type-post","status-publish","format-standard","hentry","category-payment_and_fees"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/posts\/198","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/comments?post=198"}],"version-history":[{"count":2,"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/posts\/198\/revisions"}],"predecessor-version":[{"id":200,"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/posts\/198\/revisions\/200"}],"wp:attachment":[{"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/media?parent=198"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/categories?post=198"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/keiyaku-office.biz\/terms\/wp-json\/wp\/v2\/tags?post=198"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}