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    5. 2023
    6. 2023年11月号

    2023年11月号

    11 Dec 2023

    2023年11月号

    2023年11月号 フィリピン移転価格税制:産業分析の理解と文書化について

    「移転価格文書における産業分析の理解と文書化」

    今回は、フィリピン歳入規則(RR) No.2-2013並びに移転価格ガイドライン(RAMO) No.1-2019で記載されている産業分析が、移転価格文書作成にどのような影響を与えるかについてお伝えします。


    産業分析とは
    移転価格ガイドラインによると、移転価格文書は納税者の事業特性や産業・市場環境における分析を含むべきと記載されています。
    このうち産業分析では、国外関連取引の対象となる商品、製品、役務等に係る地理的市場を特定した上で、その市場の概要及びその市場の特有の状況、さらには政府の政策及び為替変動の影響などが国外関連取引に係る対価の額又は損益の額に与える影響を記載する必要があります。

    産業の収益性は、とりわけ以下の要因の組み合わせによって影響を受けます。
    1.マクロ経済学(金利、インフレ、経済成長率等)
    2.人口統計学(特定の集団の年齢、性別、収入等)
    3.政府要因(政治情勢、利用可能な税制上の優遇措置、戦争や紛争等)
    4.地理的位置
    5.技術的進歩

    具体的には、当該商品、製品の販売又は役務提供がされている市場規模、法人グループのシェア、地理的に特有な事情、許認可の状況、国外関連取引を行っている法人あるいは国外関連者の所在する国又は地域における政府の政策が与える影響、為替の影響等が該当します。
    (政府の政策とは、法令、行政処分、その他の行政上の行為による価格に対する規制、優遇税制、金利に対する規制、補助金の交付、外国為替の管理等に係る政策をいいます。)

    経済学では、同じ産業で事業を営む類似企業は、一般的に同様のリターンを長期にわたって生み出す傾向があるという概念があり、分かり易く言えば、A企業がB企業と同じ商品を販売するならば、両会社は一般的に同等の収益性を生み出すはずと考えられます。
    この概念は、関連当事者取引が同業の独立した比較可能な会社をベンチマークとする移転価格算定方法の根本的な考え方となっています。
    例えば、A企業は、関連会社にシェアードサービスを提供している場合、A企業は、BPO(ビジネス・プロセス・アウトソーシング)産業に属する他企業をベンチマークします。
    この産業に属する企業は、通常日常的なサポート・サービス・プロバイダーとして特徴づけられ、コストにマークアップを加えた価格設定モデルを適用します。また、BPO業界の他社と比較した場合、A企業は一貫した収益性を生み出し、維持することが期待されます。
    フィリピンのBPO業界は、一般的に収益性の高いセクターと考えられており、同産業に属する会社は財務面で好調といえます。
    仮にA企業が純損失又は低水準の収益性を報告した場合、これは適正に利益配分がされていないことを示している可能性があります。
    この場合、A企業は、当該損失又は低水準の収益性が、事業特性及び産業全体の業績の背景を用いた商業的性格を有するものであり、関連当事者との特別な関係のためではないことを確立する必要があります。


    産業分析による価格と収益水準の比較可能性への影響
    価格は、同一の財産又はサービスを伴う取引であっても、市場ごとに異なる場合があります。
    取引の価格又はマージンの効果的な比較を行うためには、当該事業体が事業又は取引が行われている市場及び経済状況との比較がされるべきです。
    この市場及び経済状況を比較するには、代替財又はサービスの利用可能性、地理的位置、市場規模、競争の程度、消費者の購買力、卸売又は小売といった企業が事業を行う市場の水準等が含まれます。

    例えば、都市部の賃貸料は、土地面積が乏しい一方で、都市部の生活の利便性から、先進地域の住宅需要が高いため、通常、農村部よりも高くなっていることや、
    メーカーが卸売業者や小売業者に提示する価格設定で、前者に提示される価格は、後者に提示される価格よりも通常低く設定されるといった点である。これは、小売店が調達するよりも大量の商品を調達する卸売業者に割引が適用されるためと考えられます。
    さらに、政府の政策や規制は、医薬品や特定商品に対するプライスキャップ規制といった価格や収益性に影響を及ぼす可能性があります。したがって、これらの政府規制の影響は、市場と経済状況の比較可能性の検討の一環として、移転価格文書作成の上での議論の対象となります。


    産業分析の情報源
    産業調査報告書、業界の主要企業が公表している年次財務諸表、証券取引委員会(SEC)からのデータ、インターネットやデータベースを通じて入手できるその他の情報媒体など、外部の情報源を参照することで、産業の動向把握の参考となります。
    移転価格に関連して、あなたの事業が属する産業グループの動向を知り、同産業に属する他の企業と同等の収益性を維持することは、関連当事者との取引価格が移転価格ガイドラインに準じた独立企業間価格のレンジ幅に収まるかといった測定に役立ちます。

    今回の産業分析はときに後回しにされがちですが、関連当事者取引に係る損益に影響を与えるものとして、移転価格の結論付けに直接的につながる重要項目にもなりうるとご理解頂ければと思います。

    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。
    お問い合わせ:
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