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    6. 経営者のための会計税務解説 第3回

    経営者のための会計税務解説 第3回

    14 Oct 2016

    経営者のための会計税務解説 第3回

    経営者のための会計税務解説

    フィリピンの移転価格税制に関するBIR(内国歳入庁)の動き -適切な文書化を適切なタイミングでー

    P&A グラントソントン Japan Desk Director 伏見 将一 

     

    移転価格に対するBIR(内国歳入庁)の動き

    2016年にBIR(内国歳入庁)が掲げた注力項目の一つに移転価格調査が挙げられ (RMC 14-2016)、BIRは、各種データベースを構築し、高額納税者企業に対しテストケースとしての移転価格の税務調査を開始している。今後、さらに移転価格に関する税務調査が本格化すると考えられる。 

    フィリピンで本格的に移転価格税制が適用されれば、国内外に大きな影響を与える。特にフィリピンの雇用を支えるBPO企業においては、所得のほぼ全てが関係会社からの支払いである。また、税務優遇を受けている輸出企業のほとんどは、海外の関係会社への輸出であり、若干の移転価格の調整であっても、影響は非常に大きい。

    以下、BIRがどのように移転価格税制に関するルールを定めているか説明する。

    企業の移転価格文書の保持義務 

    BIRは移転価格税制に関するガイドラインを2013年1月に発行した(Revenue Regulations No.2-2013)。このガイドラインは、関連者間の取引を確認し、課税所得やコストを公正に割り当て、それに応じた課税がされることを目的としている。また、このガイドラインは、一方の企業が直接的または間接的に他方の企業の経営・資本に関与し支配関係が認められる企業間における、クロスボーダー取引及び国内取引に適用されるが、具体的な数値の基準などは定義されていない。

    フィリピンの移転価格制度では、この移転価格税制に関するガイドラインにより、納税者は移転価格文書の保持が義務付けられ、独立企業間価格を定義し、それが関連者間取引の基準として採用されていることを証明することを求められている。 

    移転価格文書の内容

    移転価格文書には、以下の内容を記載することが求められている。

    1. 組織図
    2. 事業内容、産業の特徴、市場の状況
    3. 関連者間取引
    4. 前提条件、経営戦略、ポリシー
    5. 費用分担契約
    6. 比較可能性分析、機能・リスク分析
    7. 移転価格算定方法の選定
    8. 移転価格算定方法の適用
    9. 背景資料
    10. 索引

    また、移転価格文書は、原則として適時の作成・更新が求められていて、BIRから要求された際に提出義務がある。 

    独立企業間価格の算定方法

    移転価格税制では、関連者間取引が「独立企業間価格」で行われたかどうか、が問題となる。「独立企業間価格」とは、当該関連者間取引と同様の状況のもとで、独立した第三者と同種の取引が行われた場合に成立すると認められる価格をいう。

    この独立企業間価格は以下の3ステップをもって設定される。

    ステップ1:関連者間取引と独立企業間取引を下記の側面を考慮して比較する。 

    1. 物品、サービス、または無形資産の特性
    2. 機能、資産及びリスクの分析
    3. 商業的及び経済的環境

    ステップ2:最も適した信頼性の高い検証対象企業及び算定方法を選定する。

    OECD(経済協力開発機構)によるガイドラインに基づくと、独立企業間価格算定方法について、下記の5つの方法が規定されている。

    1. 独立価格比準法(Comparable Uncontrolled Price Method)
    2. 再販売価格基準法(Resale Price Method)
    3. 原価基準法(Cost Plus Method)
    4. 利益分割法(Profit Split Method)
    5. 取引単位営業利益法(Transactional Net Margin Method)

    ステップ3:独立企業間価格を決定する。

    通常、算定結果は、価格幅(レンジ)が生じる為、価格幅を使用することが認められている。  

    移転価格に関する税務調査

    BIRは移転価格文書の内容について、どの程度、調査するのであろうか。関連者間取引に対する税務調査では、①フィリピン企業が支払いを行い、物品の購入又はサービス役務の提供を受ける取引②フィリピン企業が物品の販売又はサービス役務の提供を行い、物品もしくはサービスの対価を受ける取引、について、その価格が公正で独立企業間価格の理念に基づいているかを調査されると考えられる。

    納税者のリスクは、BIRが主張する独立企業間価格を適用することで移転価格が調整され、それに応じた追加徴税を課されるリスクである。納税者は、移転価格に関するBIRの税務調査が行われた際に、移転価格文書を利用して、納税者の関連者間取引の妥当性を主張していくことになる。逆に移転価格文書がない場合には、納税者は関連者間取引の妥当性を主張することができず、BIRが主張する独立企業間価格を適用することになる。  

    移転価格文書の有無と租税条約申請適用の関係 

    2015年後半から、租税条約適用申請時にBIRから関連者間取引に関する移転価格文書の有無について問い合わせを受けるケースがある。租税条約では、関連者間の取引における金利やロイヤルティの支払い等について、独立企業間価格として認められない金額は、軽減税率ではなく、通常税率で課税されるとされている。つまり、租税条約を適用して軽減税率の適用を行う場合には、当該取引の価格は独立企業間価格でなければならないということである。

    租税条約適用申請のルール上は、移転価格文書の作成の必要性に関しては明記されていないため、移転価格文書を提出できなかった租税条約適用申請企業に対して、BIRがどのような対応をするのかは、明らかではない。また、移転価格文書を提出した租税条約申請企業に対して、その移転価格文書の内容がどこまで検証されるのかも、明確にはされていない。

    最後に

    移転価格とは、答えがはっきりとしたものではなく、全ての企業に適用できる計算式は存在しない。全ての企業は固有の状況にあり、その事業・機能は、同業比較企業とまったく同一になる事はなく、多角的に取引額の妥当性は判断されるべきである。

    移転価格税制の適用の目的は、多種多様の企業の取引額を画一的にすることではなく、取引の公平性とそれに応じた課税であるため、これらの事情を考慮した税務調査が行われることが望まれる。

    問合せ、ご相談は:

    P&Aジャパンデスク(Japan.Desk@ph.gt.com )まで。

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