インコタームズ（Incoterms）
インコタームズ（Incoterms）
国際商業会議所（International Chamber of Commerce）が定めた、貿易取引に用いられる標準的な取引条件のこと。
Incortermsは、International Commercial Termsのアンダーライン部分を結んだ略称で売手と買手間のリスク及び費用の負担関係を定義している。
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