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    5. 2023
    6. 2023年3月号

    2023年3月号

    02 May 2023

    2023年3月号

    2023年3月号 フィリピン移転価格税制:費用分担契約Cost Sharing Arrangements (CSA)

    「費用分担契約Cost Sharing Arrangements (CSA)」

    昨今、加速化するグローバル展開に伴い、生産拠点・事業拠点を目的とした海外子会社設立のみならず、研究開発拠点での海外進出するケースも増えている。また、海外研究開発拠点の貢献も無視できない程度に大きくなっており、移転価格税制上も海外研究開発拠点の貢献を考慮した多面的な検討を要するため注意が必要である。

    グループ会社間での共同研究開発は OECD ガイドラインでも「費用分担契約(CSA:Cost Sharing Arrangements)」にて議論されており、大企業とベンチャー企業の間での共同研究開発が行われる場合などは独立企業間で厳しい交渉を経て契約締結に至るが、企業グループ内の関連者間では、親会社主導で支配力に基づいた不整合な契約条件が設定される可能性があるため、移転価格税制にてCSAを通じた所得移転を規制している。

    CSA
    とは、契約当事者が各自の行う事業において将来の収益獲得やコスト削減といった収益の増加・費用の減少の便益を得ることを目的として、無形資産または有形資産の開発・生産・取得および役務の提供・受領を共同で行い、将来得られる収益の割合(予測便益割合)に応じて当該共同活動に対する貢献およびリスクの割合(貢献価値割合)を予め決定し、開発された無形資産等の持ち分を取得する契約のことをいう。

    移転価格税制上は、例えば日本親会社と海外子会社間で締結したCSAは国外関連取引に該当し、移転価格税制の適用対象となるため、各当事者の予測便益割合と価値貢献割合との持分が比較可能な状況下で独立企業が合意すると考えられる条件と整合的であることが求められる。
    CSA
    の検証には、予測便益の合理的な予測と貢献の算定が必須となり、貢献価値割合が予測便益割合より過大である場合は、独立企業間価格を超える支出をしたと見做され、課税所得の計算上は損金とならない可能性がある。

    また、ガイドラインでは、費用負担契約において独立企業間原則の適用するために、納税者に以下の項目を含めた移転価格文書化を維持することを求めている。


    (a)
    提供されるサービスの説明
    (b)
    費用配賦方法を選択した理由
    (c)
    各当事者の貢献
    (d)
    予測される便益
    (e)
    使用した計算の詳細

    加えて、費用配賦基準の選択に至るまでに、個別の事情や状況について十分な考慮と分析が行われていることを証明することが義務づけられており、納税者が採用した配賦基準は、合理的かつ適正な会計原則に基づいており、特別な理由がない限り、全体を通じて一貫して適用される限り許容される。
    従って、適切な費用配賦が行われているか否かについては、貢献活動の範囲や契約内容と事実の一致、予測便益割合の計算結果の妥当性など多面的かつ十分な検討の上、独立企業間原則に基づくCSAとなっていることを納税者の立証責任として、十分な移転価格の文書及び根拠となる補足資料を維持することが求められる。

     

    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3月号

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