Japan: ジョーンズ・デイ・アラート:外資系企業も日本の移転価格文書の義務

Last Updated: 14 September 2016
Article by Koichi Inoue, Taku Osawa, Takako Yako and Kyosuke Katahira

平成28年度税制改正により、直前会計年度の連結総収入金額が1,000億円以上の多国籍企業グループには、一定の移転価格文書の作成・提出が義務付けられ、しかも一部罰則をもって担保されることになりました。外資系企業についての作成・提出義務の概要は、以下のとおりです。

名称 作成/提出義務者 日本での最初の提出時期 使用言語 概要
事業概況報告事項(マスターファイル) 上記多国籍グループに属する内国法人 2016年4月以降開始の究極の親会社の事業年度末から1年以内(不提出に罰則の適用あり) 日本語又は英語 全世界の事業の状況、移転価格ポリシー、所得や経済活動の配分の状況をまとめた文書
最終親会社等届出事項 同上 2016年4月以降開始の究極の親会社の事業年度末まで 日本語 究極の親会社の名称、本店所在地又は管理支配地、法人番号、代表者氏名
国別報告事項(CbCレポート) - 原則として究極の親会社が本国で提出 英語 各国又は各国の関連会社ごとの状況(所得配分、納税状況、経済活動等)を列挙した一覧性のある文書
ローカルファイル 国外関連取引を行った内国法人 2017年4月以降開始の事業年度に係る確定申告書の提出期限まで 日本語 各国の移転価格税制に即して関連者取引に関する詳細な説明・分析をまとめた文書(対象取引につき一定の規模要件あり)

最も注意すべきは、連結総収入金額が1,000億円以上の多国籍企業グループが日本に子会社等をもっている場合には、マスターファイルに関する上記移転価格文書化の義務が及び、不提出には罰則の制裁があるという点です。この義務は、当該日本子会社等の規模や売上あるいは究極の親会社の本国が日本と同一又は類似の移転価格文書化義務を課しているかどうかとは一切関係ありません。他方、国別報告書に関しては、究極の親会社が本国で報告した該当情報が租税条約等を通じて日本の国税当局に提供される限り、日本子会社等に提出義務が課されることはありません。

上記につき、御社の状況に応じては、より簡便な形での文書化対応が可能ですので、担当弁護士までお気軽にご連絡下さい。

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