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現実支払価格(Transaction Value)

現実支払価格(Transaction Value)

輸入取引における輸入貨物に関して、買い手(輸入者)が売り手(輸出者)に対して、又は売り手のために、その輸入貨物に対して現実に支払われた又は支払われるべき支払の総額(the price actually paid or payable for the imported goods)をいい、課税価格の決定の原則の基礎をなしている。

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© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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