• Skip to content
  • Skip to navigation
Contact us
Grant Thornton logo
  • Insights
  • About us
  • Contact us
  • English
Global site
  • Global site
  • Africa
  • Americas
  • Asia Pacific
  • Europe
  • Middle East
    Services
    • Japan Desk
    Audit and Assurance
    We deliver value-added audit and assurance services to our clients, helping them manage their fiscal responsibilities with prudence and foresight.
    See Overview
    • Audit approach overview
      Our audit approach will allow our client's accounting personnel to make the maximum contribution to the audit effort without compromising their ongoing responsibilities
    • Annual and short period audit
      At P&A Grant Thornton, we provide annual and short period financial statement audit services that go beyond the normal expectations of our clients. We believe strongly that our best work comes from combining outstanding technical expertise, knowledge and ability with exceptional client-focused service.
    • Review engagement
      A review involves limited investigation with a narrower scope than an audit, and is undertaken for the purpose of providing limited assurance that the management’s representations are in accordance with identified financial reporting standards. Our professionals recognize that in order to conduct a quality financial statement review, it is important to look beyond the accounting entries to the underlying activities and operations that give rise to them.
    • Other Related Services
      We make it a point to keep our clients abreast of the developments and updates relating to the growing complexities in the accounting world. We offer seminars and trainings on audit- and tax-related matters, such as updates on Accounting Standards, new pronouncements and Bureau of Internal Revenue (BIR) issuances, as well as other developments that affect our clients’ businesses.
    Tax Advisory and Compliance
    We help you identify the opportunities and pitfalls that can significantly affect your...
    See Overview
    • Tax advisory
      With our knowledge of tax laws and audit procedures, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments.
    • Tax compliance
      We aim to minimize the impact of taxation, enabling you to maximize your potential savings and to expand your business.
    • Corporate services
      For clients that want to do business in the Philippines, we assist in determining the appropriate and tax-efficient operating business or investment vehicle and structure to address the objectives of the investor, as well as related incorporation issues.
    • Tax education and advocacy
      Our advocacy work focuses on clarifying the interpretation of laws and regulations, suggesting measures to increasingly ease tax compliance, and protecting taxpayer’s rights.
    Advisory Services
    We believe there is an optimal solution to every business challenge. Using our Firm's breadth and depth of specialized expertise, we work with you to find...
    See Overview
    • Business risk services
      Our business risk services cover a wide range of solutions that assist you in identifying, addressing and monitoring risks in your business. Such solutions include external quality assessments of your Internal Audit activities' conformance with standards as well as evaluating its readiness for such an external assessment.
    • Business consulting services
      Our business consulting services are aimed at addressing concerns in your operations, processes and systems. Using our extensive knowledge of various industries, we can take a close look at your business processes as we create solutions that can help you mitigate risks to meet your objectives, promote efficiency, and beef up controls.
    • Transaction services
      Transaction advisory includes all of our services specifically directed at assisting in investment, mergers and acquisitions, and financing transactions between and among businesses, lenders and governments. Such services include, among others, due diligence reviews, project feasibility studies, financial modelling, model audits and valuation.
    • Forensic advisory
      Our forensic advisory services include assessing your vulnerability to fraud and identifying fraud risk factors, and recommending practical solutions to eliminate the gaps. We also provide investigative services to detect and quantify fraud and corruption and to trace assets and data that may have been lost in a fraud event.
    • Cyber advisory
      Our focus is to help you identify and manage the cyber risks you might be facing within your organization. Our team can provide detailed, actionable insight that incorporates industry best practices and standards to strengthen your cybersecurity position and help you make informed decisions.
    • ProActive Hotline
      Providing support in preventing and detecting fraud by creating a safe and secure whistleblowing system to promote integrity and honesty in the organisation.
    Business Process Solutions
    We provide solid, first-rate support for your key accounting and administrative activities, such as outsourced accounting, payroll, and accounting-related...
    See Overview
    • Accounting services
      At P&A Grant Thornton, we handle accounting services for several companies from a wide range of industries. Our approach is highly flexible. You may opt to outsource all your accounting functions, or pass on to us choice activities.
    • Staff augmentation services
      We offer Staff Augmentation services where our staff, under the direction and supervision of the company’s officers, perform accounting and accounting-related work.
    • Payroll Processing
      Payroll processing services are provided by P&A Grant Thornton Outsourcing Inc. More and more companies are beginning to realize the benefits of outsourcing their noncore activities, and the first to be outsourced is usually the payroll function. Payroll is easy to carve out from the rest of the business since it is usually independent of the other activities or functions within the Accounting Department.
    Japan Desk
    Japan Desk
    See Overview
    Careers
    Careers
    • FAQs
    Careers
    With our unique culture and opportunities, our organisation is a place where you can grow. Wherever you are in your career, we help you to make a difference...
    See Overview
    Why Grant Thornton is a great place to work
    We value each of the 50,000 people in our member firms equally and appreciate every contribution across Grant Thornton.
    See Overview
    • Our values
      Grant Thornton prides itself on being a values-driven organisation and we have more than 38,500 people in over 130 countries who are passionately committed to these values.
    • Global culture
      Our people tell us that our global culture is one of the biggest attractions of a career with Grant Thornton.
    • Learning & development
      At Grant Thornton we believe learning and development opportunities allow you to perform at your best every day. And when you are at your best, we are the best at serving our clients
    • Global talent mobility
      One of the biggest attractions of a career with Grant Thornton is the opportunity to work on cross-border projects all over the world.
    • Diversity
      Diversity helps us meet the demands of a changing world. We value the fact that our people come from all walks of life and that this diversity of experience and perspective makes our organisation stronger as a result.
    • In the community
      Many Grant Thornton member firms provide a range of inspirational and generous services to the communities they serve.
    • Behind the Numbers: People of P&A Grant Thornton
      Discover the inspiring stories of the individuals who make up our vibrant community. From seasoned veterans to fresh faces, the Purple Tribe is a diverse team united by a shared passion.
    Opportunities
    If you wish to develop your talents to the fullest and build a fulfilling career, join P&A Grant Thornton, where you will be part of a dynamic...
    See Overview
    • Fresh Graduates
      Fresh Graduates
    • Students
      Whether you are starting your career as a graduate or school leaver, P&A Grant Thornton can give you a flying start. We are ambitious. Take the fact that we’re the world’s fastest-growing global accountancy organisation. For our people, that means access to a global organisation and the chance to collaborate with more than 40,000 colleagues around the world. And potentially work in different countries and experience other cultures.
    • Experienced hires
      P&A Grant Thornton offers something you can't find anywhere else. This is the opportunity to develop your ideas and thinking while having your efforts recognised from day one. We value the skills and knowledge you bring to Grant Thornton as an experienced professional and look forward to supporting you as you grow you career with our organisation.
    FAQs
    If you would like to join Grant Thornton, you may have a few questions about our organisation, how we do business, our culture and our global opportunities....
    See Overview
    Industries
    Industries
    • Consumer products
    • Education
    • Energy and natural resources
    • Financial services
    • Not for profit
    • Outsourcing
    • Public sector
    • Real estate and construction
    • Technology, media and communications
    • Travel, tourism and leisure
    • Retail industry
    Industries
    By ensuring that our clients are matched with professionals most familiar with their industry, P&A Grant Thornton aims to provide a seamless onboarding...
    See Overview
    Consumer products
    Emerging markets and shifting consumer demand are creating new opportunities in food and beverage, with business leaders investing in new products, markets,...
    See Overview
    Education
    Our vision is to help learning institutions and business organisations go beyond and create powerful learning cultures through technology integration,...
    See Overview
    Energy and natural resources
    Energy markets worldwide are undergoing major changes. P&A Grant Thornton can help you understand and navigate ensuing challenges and make sure you have the...
    See Overview
    Financial services
    Optimism is slowly returning to the global economy, but the financial services industry needs to regain the trust of public and private bodies. To truly go...
    See Overview
    Not for profit
    Across the globe, not for profit organisations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...
    See Overview
    Outsourcing
    The outsourcing industry is one of the fastest growing sectors in the Philippines. Growth in the industry is at an annual average rate of 20%. The industry is...
    See Overview
    Public sector
    Across the globe, countries are moving towards leaner, more commercial, locally focused, and responsive government and public sectors. At P&A Grant Thornton,...
    See Overview
    Real estate and construction
    Opportunity and optimism have emerged within the retail estate and construction industry. At P&A Grant Thornton, it’s our goal to help you benefit from these...
    See Overview
    Technology, media and communications
    At P&A Grant Thornton, we’ll work with you to capitalise on all opportunities, manage the inherent risks the industry has to offer, and provide relevant...
    See Overview
    Travel, tourism and leisure
    Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism. At P&A Grant Thornton, we know...
    See Overview
    Retail industry
    With operational cost, price competition, and currency volatility, pressure on profits continues to pile on retailers. Advancements in e-commerce are also...
    See Overview
    • Contact us
    • English
    1. Home
    2. Alerts and Publications
    3. Japan Desk
    4. Newsletters メールマガジン
    5. 2023
    6. 2023年10月号

    2023年10月号

    19 Oct 2023

    2023年10月号

    2023年10月号 フィリピン移転価格税制:Characterization(事業特性)とは?

    今回は、フィリピン内国歳入庁(BIR)から2019年に発行されたRAMO No.1-2019 におけるCharacterization(事業特性)の考え方についてお伝えします。

    Characterization(事業特性)とは何か。
    前回の記事「移転価格文書における機能・資産・リスク(FAR)分析」では、移転価格分析の主要な構成要素であるFAR分析において、関連者間取引において担っている機能、保有してる資産、引き受けたリスクの分析結果から、類似の独立した取引から得られる収益の水準と比較し最適なベンチマーク分析や独立企業間価格計算方法を決定すると記載しました。
    同様に、FAR分析をベースに導かれる事業特性は、FAR分析と同様に「企業が営む事業における産業・業界の中で、位置づけられた事業特性において、関連者間取引の経済的リスクと相応の利益が適切に分配されているか?」を検討する上で重要な事項となります。

    なぜCharacterization(事業特性)が重要なのか。
    正確な事業特性を決定することによって、事業体による製品・サービスの適正価格や収益レベルを知ることができ、信頼性のある比較対象取引の選択を行うことができます。
    本格的製造会社が得られる価格や収益水準と、受託製造会社を比較することはできないことから、事業特性は、企業のTPDにおける価格または収益のベンチマーク分析と強い関連性があります。
    例えば、契約製造会社や受託製造会社は、関連当事者から注文された生産のみを扱い、業務戦略の設定、商品の研究開発、販売などの他の機能を果たさないため、一定水準の利益率を維持することが期待されます。経済協力開発機構(OECD)の移転価格ガイドラインに従い、企業の組織構造、関連会社の支配や影響度合い、関連当事者間の取引実態を考慮し、FAR分析を行うことで適正な事業特性を決定づけます。

    Characterizationの例は何か。
    事業活動や取引実態の性質に基づいて、一般的に使用される事業特性を以下に列挙します。

    ■製造: Full-fledge/Contract/Toll-manufacturers
    ・本格的製造会社(Full-fledged manufacturers)
    労働力・研究開発(R&D)・製品企画・原材料調達・製造工程・品質管理・物流など精算・販売機能をすべて担い、それに伴うリスクを負います。
    ・契約製造会社(contract-manufacturers)
    限られた製造機能を遂行し、通常、委託者と事前に合意された数量及び日程に基づいて、買取り保証付きで製品を生産するため、限定的なリスクを負います。
    ・受託製造会社(Toll-manufacturers)
    契約製造業者とは逆に、委託者が原材料、部品を支給し生産を委託する形態で製造機能が非常に限定的であり、原材料・完成品の法的所有権もなく、在庫リスクや調達リスクも負いません。

    ■販売: Full-fledged/Limited risk distributors、Commissionaires
    ・本格的販売会社(full-fledged distributors)
    マーケティングから在庫管理に至るまで、販売・流通のすべての機能を遂行し、それに伴うリスクを負います。
    ・リスク限定販売会社(limited risk distributors)
    自ら仕入れて販売するものの,プリンシパルとの契約により在庫リスクや信用リスクがカバーされる形態で、限られたリスクで売買機能を果たします。
    ・コミッショネアー(Commissionaires)
    市場において自らの名で商品の販売または購入を行う営業代理店しての役割を果たし、販売に基づく手数料を受け取り、商品の所有権を持たず、限定的なリスクを負います。

    ■サービス・プロバイダー: full-fledged/risk mitigated/routine service provider
    ・本格的サービスプロバイダー(full-fledged service provider)
    サービスの研究開発やコンセプトからサービスの提供や保証に至るまで、すべてのサービス機能を遂行し、それに伴うリスクを負います。
    ・リスク軽減/日常的サービスプロバイダー(mitigated/routine service provider)
    プリンシパルによって決定される日常的なサポートサービスを実施し、限定されたリスクを負います。


    移転価格調査におけるCharacterization(事業特性)の影響は何か?
    通常、移転価格調査は、3つの主要な項目である「関連者間取引に関する事業特性付け」、「移転価格算定方法の選択」、「独立企業原則の適用」が評価対象となります。
    内国歳入庁(BIR)は、関連者間取引の経済的実体がその事業特性と異なっている場合、または関連者間取引で行われた取決めがビジネス上合理的でない場合に、関連者間取引に関する事業特性を再評価することになります。
    RAMO No.1-2019でも、事業特性を再評価する必要性は、取引の特性が当事者間の関係から導かれ、通常の独立した条件によって決定されない関連者間取引は、納税者による意図的な税金回避または最小化の潜在的リスクがあると推定されます。

    潜在的リスクの認識は、以下の観点に基づき判断されます。
    (a)関連当事者間では資本関係のない第三者との取引に通常起こりうる利害関係を考慮せず、様々な契約を締結することができる、
    (b)関連当事者は、資本関係のない第三者とはめったに遭遇しないであろう特定の取引性質について合意する、
    (c)関連者間取引に基づく契約は、関連当事者のグループ全体の戦略に従って、容易に変更・停止・延長・終了される。また遡及的に行うことができる。


    Characterization(事業特性)の検討は、TPDにおける形式的なものではなく、移転価格算定方法の選択、比較対象企業の特定、ベンチマーク分析の結果に影響を及ぼします。
    BIRには企業の関連者間取引を再評価する権限が与えられており、Characterization(事業特性)に関する誤ったアサーションによってベンチマーク分析結果が適切ではない判断された場合には、移転価格調査の中で推定課税を受けるなど重大な影響を及ぼす可能性がある為、企業の事業特性を正確に評価することが重要となります。

    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:

    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10月号

    Download PDF [591 kb]
    rich text with download pdf
    Download PDF [591 kb]
    Download PDF [591 kb]
    Share this page
    • Facebook
    • Twitter
    • LinkedIn
    • WhatsApp
    • Email

    CONNECT CONNECT

    • Meet Our People
    • Contact us
    • Our heritage
    • Locations

    ABOUT ABOUT

    • Careers
    • News Centre
    • ProActive Hotline

    LEGAL LEGAL

    • Privacy
    • Cookie policy
    • Disclaimer
    • Site map

    Our Core Services Our Core Services

    • Audit and Assurance
    • Tax Advisory and Compliance
    • Advisory Services
    • Outsourcing and Managed Services
    • Japan Desk

    Follow usFollow us

    ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide services to their clients and/or refers to one or more member firms, as the context requires. ‘GTIL’ refers to Grant Thornton International Ltd (GTIL). P&A Grant Thornton is a member firm of GTIL. GTIL and each member firm of GTIL is a separate legal entity. GTIL is a nonpracticing, international coordinating entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. The name ‘Grant Thornton’, the Grant Thornton logo, including the Mobius symbol/ device are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.