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    5. 2023
    6. 2023年8月号

    2023年8月号

    30 Aug 2023

    2023年8月号

    2023年8月号 フィリピン移転価格税制:移転価格文書における機能・資産・リスク(FAR)分析

    「移転価格文書における機能・資産・リスク(FAR)分析」


    フィリピンの移転価格税制は、2013年に移転価格ガイドラインが発行された後、2019年以降も移転価格調査ガイドラインや移転価格コンプライアンスに関するいくつかの通達が発行されています。
    移転価格税制の遵守事項の一つは、一定の要件を満たす納税者に要求される移転価格文書(TPD)の作成・保管です。
    納税者の中には、その要件を認識しているにもかかわらず、まだTPDを作成していない企業もあり、その理由としては、通常の税務調査とは異なり、今日までBIRの本格的な移転価格調査が行われていない状況が続いていることや、TPDを準備するための資源や知識が限られていることが考えられます。
    一方で、移転価格調査の有無にかかわらず、納税者がより良いビジネス上の意思決定に役立てるべくTPDの準備に着手することがフィリピン税務リスクマネジメントの一助となります。
    今回は、TPD作成にあたり重要な構成要素である機能・資産・リスク分析(FAR分析)について、移転価格ガイドラインRR No.2-2013および移転価格調査ガイドラインRAMO No.1-2019に従って、いくつかのポイントを紹介します。


    FAR分析とは
    FAR分析は、関連者取引が独立企業間価格(Arm’s Length Price:ALP)で行われていることを証明する上で、最も重要な項目といえます。
    FAR分析の前提となるのは、合理的な第三者間取引では、多くの機能を果たし、リスクを負担する者は、多くの損益リスクを負担することになるということです。
    言い換えれば、「重要な機能を果たし、多くのリスクを負担してる企業が第三者と比較してより多くの利益を取ることができるが、単純な機能を果たしているだけで限定的なリスクしか負っていない企業が高収益であったり赤字になったりするのは不自然」という考え方です。
    例えば、販売・マーケティング活動を通じて自社の顧客を創出する機能を担うBPO(ビジネスプロセスアウトソーシング)事業者は、単に親会社に日常的な支援を行っているBPO事業者や親会社から委託を受けているBPO事業者と比べてより高いリターンが期待されるでしょう。
    同様に、ソフトウェアに多額の投資を行いモバイルゲームの視覚効果と音声効果を強化し、経験豊富なエンジニアを採用しているモバイルゲーム開発事業者は、これらの資産を全く使用していないゲーム開発企業と比較して、より高いリターンを得ることが期待されます。
    このように、追加的な機能・使用された資産・負っているリスクに相応したリターンを得ることができるという考え方が根底にあります。


    なぜFAR分析が重要なのか。
    移転価格分析の過程で、FAR分析の結果を根拠に、最適な独立企業間価格計算方法の決定をしたり、比較対象企業を選定する際も、同じような機能及びリスクを負担している企業に比較可能性を求めることになるため、これら経済分析のベースとなるFAR分析はとても重要になります。例えば、日本親会社の指示に従って受託生産のみで、研究開発や販売マーケティング活動は行っておらず、在庫リスク等もほとんど負っていないフィリピン子会社が業界平均を大きく上回る利益を計上している場合は、親会社の製品購入価格が高すぎるのではないか、親会社は適切なロイヤリティーを受け取るべきではないかと日本の税務当局から指摘される可能性があります。
    反対に、このような製造子会社が毎期大きな赤字を計上している場合は、フィリピン現地税務当局が、親会社の製品購入価格が安すぎるのではないか、親会社に払っているロイヤリティーに対価性はあるのかといった指摘をされる可能性があります。



    FAR分析はどのように行われているか?
    FAR分析とは、2つ以上の関連当事者間取引を取り巻く経済的に関連のある事実および状況をマッピングまたは収集することであり、当事者間で利益配分のベースとなる機能・資産・リスクを検討します。
    例えば、製造業では、研究開発、調達、生産、物流、販売、マーケティング、広告などの各部門が果たす機能の特定、そして土地、建物、工場、機械、設備、生産ノウハウやライセンス等の無形資産など様々な機能を遂行する際に使用される資産の種類を識別し、
    考慮すべき想定されるリスクとしては、市場リスク、価格変動リスク、在庫リスク、研究開発リスク、為替・金利の変動等の財務リスク、信用リスク等を文書に記載しなければなりません。
    実際には、すべての機能・資産・リスクを比較することはできませんが、取引価値又はマージンを決定する上で経済的に重要な機能、資産及びリスクを説明できるようにする必要があります。
    また、FAR分析に関連する情報を得るために有用な情報ソースは、年次監査報告書、セグメント化された財務諸表、組織図、製品またはサービスのフロー図やマニュアル、価格設定方針など事業体から入手できる情報となります。必要に応じて、各事業部門の担当者との面談を行い、関連取引を締結するための背景や根拠、契約1件当たりの価格が実際に遵守されているかの検証、設備の存在を確認するための実地調査など手元にある情報への更なる理解や正確な事実を把握することはFAR分析の結論を導くために重要な過程といえます。


    FAR分析から何を導き出すか。
    FAR分析を実施した後、事業体の事業特性について結論を導き出します。
    事業特性を定義づけるには、受託製造会社(toll-manufacturers)、契約製造会社(contract-manufacturers)、本格的製造会社(full-fledged manufacturers)、本格的販売会社(full-fledged distributors)、リスク限定的販売会社(limited risk distributors)又はコミッショネア(commissionaires)、コミッション・エージェント、サービス・プロバイダーその他の形態をとることができます。
    このような形態によって定義づけられた特性は、企業又はその関連当事者が遂行した機能、使用した資産、及び各当事者が負担したリスクに対する価格又は受け取る収益の妥当性、つまり独立企業間価格で行われていることを証明する上で不可欠な分析となります。

     

    会社紹介

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    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25名、社員1,350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。

     

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

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    P&A メールマガジン2023年8月号

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