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買付代理人（Buying agent）
買付代理人（Buying agent）
買手の管理の下で、買手の計算と危険負担により、輸入取引に係る契約の成立までの業務、輸入貨物の引き渡しに関する業務、輸入貨物の代金の決済の代行に関する業務等（買付業務）を行う者を言う。
買付手数料は、買付業務を行う者に対して、その買付けに係る業務の対価として支払われる手数料で、関税評価上、課税価格に含まれない。
© 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.
