国際取引と関税対策 Cross-Border Transactions & Customs Matters

I.国際取引の必須要件  Must Requriements for Cross-

        Border Transactions

  1. 経済的合理性のある取引形態の導入  Implementation of Economically Rational Business Model
  2. 有形及び無形資産取引(以下、「資産取引」という。)に係る契約書の導入 Introduction of Legal Formalities for Tangible & Intangible Transactions
  3. 資産取引に係る適正な取引価格の設定(特に、特殊関係者間取引においては移転価格の設定において注意が必要)Use of Appropriate Transfer Prices for Related Party Transactions
  4. 発注書、請求書及び支払記録並びに国際取引に係る各種承認・許可書等の保管  Maintenance of PO, Invoices, Payment voucher and permission or approval required for Cross-Border Transactions
    1. 一般に認められる会計原則に従った会計処理  Accounting System based on the Generally Accepted Accounting Procedures

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