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    5. 2023
    6. 2023年2月号

    2023年2月号

    13 Mar 2023

    2023年2月号

    2023年2月号 フィリピン移転価格税制:シェアード・サービスにおける移転価格について

    「シェアード・サービスにおける移転価格について」

    グローバル化にともない、「企業グループ内役務提供(IGS: Intra Group Service)」が増加しています。IGSとは、グループ企業間、例えばフィリピン法人と国内外の関連当事者との間で提供するサービスまたはグループ全体の利益のために提供する有償性のある取引をいいます。IGSには、経営、技術、購買、マーケティング、管理、流通、 IT サポートなどの日常的な管理サポートに関連する役務提供などが含まれています。


    商業的な理由やコスト効率の観点から、多国籍企業を中心に特定の機能又やサービスの集中化を図ることを目的として、近年増加してる「シェアード・サービス」についてもIGSの検討が必要となります。
    「シェアード・サービス」は、企業や企業グループにおいて従来は別々の部門や拠点で行っていた経理・財務、購買、在庫、給与、採用、ITなどのバックオフィス機能やサービスを一つの部門や拠点に集約し、企業や企業グループでの様々な事業部門間で共有するサービスです。
    シェアード・サービスを実施することで、手続きの標準化やプロセス改善に繋がり、コストを削減によって利益を生み出すこと可能となります。


    特にフィリピンは、東南アジアでベトナムに次ぐ、日系企業のITオフショア拠点となっており、グローバル企業を含め大手BPO企業による数百名規模のカスタマーサポート、オフショア開発、そしてバックオフィス業務をフィリピンに集約するなどシェアードサービスを牽引するビジネスプロセスアウトソーシング(IT-BPM)産業が大きく成長しています。

    そして移転価格税制上、一般的にシェアード・サービスは、独立企業間原則を遵守すべきIGSとみなされ、独立企業間原則に従った適切な対価を収受する必要があり、フィリピンに進出している日系企業も移転価格税制への検討や対応が求められます。

    以下に、シェアード・サービスに伴う独立企業間価格の決定について、検討事項をご紹介いたします。


    独立企業間価格の決定
    経済協力開発機構(OECD)のガイドラインによれば、独立企業間価格を決定するにあたっては、最も適切な方法を使用すべきというルール、これをベストメソッドルールと呼んで言います。
    直接的に算定できる手法もありますが、その適用が現実的に困難である場合が多く、使用頻度の高いコストの見積配賦に依拠する間接法の使用が認められています。
    この場合、受益者に配賦されるコストは、サービス提供者が負担する総コストを適切な使用割合に基づき各サービス受益者が負担するなど、公平な分担とする必要があります。
    フィリピン税法上は、納税者がコスト配賦を行う際の指針となる厳格な規則を定めていません。すべての納税者に統一的な処理を規定することはできず、各納税者は、最善の判断に従って、このような配賦方法やシステムを採用すべきであると考えられています。
    しかし、既存の規則では、コストを識別し分離することを前提に、具体的には特定の機能または会社のために働く従業員の給与や賃金、使用資産の減価償却費、修繕費、維持費などが挙げられます。具体的な特定が不可能な場合、関連データに基づく配賦を用いることが認められています。

    配賦方法を定める税法がないことを考慮していかなる配賦方法を用いても構いませんが、採用する配賦基準は少なくとも合理的で正当化でき、一貫して用いられるものであることが必要です。合理的であるために、内国歳入庁(BIR)は、配賦基準は、配賦されるコストと相関関係があるべきと提案しています。
    BIR
    が認める代表的な配賦方法は、占有面積の割合における賃貸料や光熱費、従業員数に占める事務用品・通信費などです。

    配賦方法を選択した後は、独立企業間価格を決定する必要があります。サービス提供者は、サービスの提供にかかるコストに対して、一般的にはマークアップする形で収益を得ることが想定されます。
    適切なリターンを決定するために、独立した企業が類似の取引に対して請求する価格を参考にします。サービス提供者は、ベンチマーク分析を実施し、同等のサービスを提供している独立した企業や、その企業が得ているリターンを特定する必要があります。

    理想的なコスト配分は、シェアード・サービスを提供する際に発生する実際のコストに基づいて決定されるべきです。しかし、実際に発生するコストを決定することは実務上困難かつ多大な労力を生じる場合、見積コスト(実際のコストの密接な近似値)が受け入れられます。見積コストは、通常の条件下でサービスを提供するためにあらかじめ設定された標準的なコストや、過去のデータ分析から算出されます。


    最後に、この数十億ドル規模にも及ぶIT-BPM産業はフィリピン経済にプラスの成長をもたらす反面、BIRは政府の莫大な税収減を避けるため、これらの企業に目を向け、移転価格調査を通じて移転価格税制の遵守を徹底させることが見込まれるため、事前にシェアードサービスを含むIGSの検討が重要となっていきます。

     

    会社紹介

    P&A グラントソントン ジャパンデスク (担当:岡村、大橋)

    現在約300社の日系企業へサービスを提供。現地経営者、フィリピンマーケットへ進出を検討している日本企業の皆様へより、業務に深く関わったサービスを提供するべく現地マニラにて計2名の日本人が対応しています。

     

    P&A グラントソントン

    1988年Benjamin R. Punongbayan と Jose G. Araulloによって設立。現在は、Chairman & CEO であるMa. Victoria Espano が指揮の元フィリピンTOP4規模の会計会社として、主にフィリピン企業の顧客を始め、外国企業のフィリピン進出増加と共に、日系企業へのサービスも提供。2023年現在パートナー23名、社員1,000名の体制で構成されており、インターナショナルファームの一つである、Grant Thornton (グラントソントン)と提携し、そのノウハウを活かしながら、クオリティの高いサービスを、大手顧客から、ミッドサイズ、外国企業、スタートアップ企業まで幅広い顧客層へ提供しています。

     

    お問い合わせ:

    P&A グラントソントンジャパンデスク(岡村、大橋)

    Email:Japan.Desk@ph.gt.com

    代表HP:www.grantthornton.com.ph

    日本語会計・税務記事:www.grantthornton.com.ph/newsroom/japan-desk/

    .

    P&A メールマガジン2023年2月号

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