{"id":604,"date":"2026-03-26T18:38:42","date_gmt":"2026-03-26T09:38:42","guid":{"rendered":"https:\/\/india-marketing.jp\/business\/transfer-pricing-tax\/"},"modified":"2026-09-24T21:57:18","modified_gmt":"2026-09-24T12:57:18","slug":"transfer-pricing-tax","status":"publish","type":"business","link":"https:\/\/india-marketing.jp\/en\/business\/transfer-pricing-tax\/","title":{"rendered":"India's Transfer Pricing Regime: A Practical Guide to the New 2026 Income Tax Act"},"content":{"rendered":"\n<div class=\"disclaimer-asof\" style=\"border:1px solid #e0e0e0;background:#fafafa;padding:16px 18px;margin:0 0 28px;font-size:.92em;line-height:1.8;border-radius:4px;\">\n\u672c\u8a18\u4e8b\u306f<strong>2026\u5e748\u67081\u65e5\u6642\u70b9<\/strong>\u3067\u78ba\u8a8d\u3067\u304d\u305f\u30a4\u30f3\u30c9\u73fe\u5730\u306e\u516c\u7684\u8cc7\u6599\u30fb\u5831\u9053\u3092\u3082\u3068\u306b\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u306f\u7a0e\u5236\u30fb\u898f\u5236\u306e\u6539\u6b63\u304c\u983b\u7e41\u3067\u3001\u8a18\u8f09\u5185\u5bb9\u304c\u305d\u306e\u5f8c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u969b\u306e\u4e8b\u696d\u5224\u65ad\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6240\u7ba1\u7701\u5e81\u30fb\u73fe\u5730\u306e\u5c02\u9580\u5bb6\u306a\u3069\u4e00\u6b21\u60c5\u5831\u6e90\u3067\u6700\u65b0\u306e\u5185\u5bb9\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\n<\/div>\n\n\n<h2>\u30a4\u30f3\u30c9\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u57fa\u672c\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af<\/h2>\n\n<p>\u30a4\u30f3\u30c9\u306e\u79fb\u8ee2\u4fa1\u683c\uff08Transfer Pricing: TP\uff09\u7a0e\u5236\u306f\u3001\u95a2\u9023\u4f01\u696d\u9593\u306e\u56fd\u969b\u53d6\u5f15\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff08Arm&#8217;s Length Price: ALP\uff09\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306e\u5305\u62ec\u7684\u306a\u898f\u5236\u4f53\u7cfb\u3067\u3059\u3002\u30a4\u30f3\u30c9\u306f\u4e16\u754c\u3067\u3082TP\u8abf\u67fb\u30fb\u7d1b\u4e89\u304c\u6700\u3082\u6d3b\u767a\u306a\u56fd\u306e\u4e00\u3064\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u304a\u308a\u3001\u65e5\u672c\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u306e\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e\u3068\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u306f\u3001TP\u6587\u66f8\u5316\u3068\u9069\u6b63\u4fa1\u683c\u306e\u8a2d\u5b9a\u304c\u7d4c\u55b6\u4e0a\u306e\u6700\u91cd\u8981\u8ab2\u984c\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<p>\u73fe\u884c\u306e\u79fb\u8ee2\u4fa1\u683c\u898f\u5236\u306f\u6240\u5f97\u7a0e\u6cd51961\uff08Income Tax Act, 1961\uff09\u306e\u7b2c92A\u6761\u301c\u7b2c92F\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u30012026\u5e744\u67081\u65e5\u65bd\u884c\u306e\u65b0\u6240\u5f97\u7a0e\u6cd52025\uff08Income Tax Act, 2025\uff09\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u898f\u5b9a\u304c\u7b2c10\u7ae0\u306b\u518d\u7de8\u30fb\u5f37\u5316\u3055\u308c\u307e\u3059\u3002\u7d0460\u5e74\u3076\u308a\u306e\u7a0e\u6cd5\u5168\u9762\u6539\u6b63\u3067\u3042\u308a\u3001\u79fb\u8ee2\u4fa1\u683c\u5206\u91ce\u306b\u304a\u3044\u3066\u3082\u8907\u6570\u306e\u91cd\u8981\u306a\u5236\u5ea6\u5909\u66f4\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<h2>\u65b0\u6240\u5f97\u7a0e\u6cd52025\u306b\u304a\u3051\u308b\u79fb\u8ee2\u4fa1\u683c\u95a2\u9023\u306e\u4e3b\u8981\u6539\u6b63<\/h2>\n\n<p>\u65b0\u6240\u5f97\u7a0e\u6cd52025\u306f\u3001\u30a4\u30f3\u30c9\u306e\u79fb\u8ee2\u4fa1\u683c\u5236\u5ea6\u3092\u73fe\u4ee3\u5316\u3057\u3001OECD\/BEPS\u30ac\u30a4\u30c0\u30f3\u30b9\u3068\u306e\u6574\u5408\u6027\u3092\u5f37\u5316\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u5b9f\u52d9\u7684\u306b\u91cd\u8981\u306a\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n<h3>\u8907\u6570\u5e74ALP\u6c7a\u5b9a\u5236\u5ea6\u306e\u65b0\u8a2d<\/h3>\n\n<p>\u6700\u3082\u6ce8\u76ee\u3059\u3079\u304d\u6539\u6b63\u306e\u4e00\u3064\u304c\u3001\u8907\u6570\u5e74ALP\u6c7a\u5b9a\u5236\u5ea6\uff08Multi-Year ALP Determination\uff09\u306e\u5c0e\u5165\u3067\u3059\u3002\u5f93\u6765\u306e\u5e74\u6b21\u30d9\u30fc\u30b9\u3067\u306eALP\u6c7a\u5b9a\u306b\u4ee3\u308f\u308a\u3001\u985e\u4f3c\u306e\u56fd\u969b\u53d6\u5f15\u307e\u305f\u306f\u7279\u5b9a\u56fd\u5185\u53d6\u5f15\uff08SDT: Specified Domestic Transaction\uff09\u306b\u3064\u3044\u3066\u30013\u5e74\u9593\u306e\u30d6\u30ed\u30c3\u30af\u5358\u4f4d\u3067ALP\u3092\u6c7a\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u3042\u308b\u5e74\u5ea6\u306b\u6c7a\u5b9a\u3055\u308c\u305fALP\u3092\u3001\u305d\u306e\u5f8c\u306e2\u5e74\u9593\u306e\u300c\u985e\u4f3c\u306e\u300d\u53d6\u5f15\u306b\u3082\u9069\u7528\u3067\u304d\u308b\u30aa\u30d7\u30c8\u30a4\u30f3\u5236\u5ea6\u3067\u3059\u3002\u3053\u306e\u5236\u5ea6\u306f2026\u5e744\u67081\u65e5\u304b\u3089\u9069\u7528\u958b\u59cb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u53d6\u5f15\u6761\u4ef6\u304c\u5e74\u5ea6\u9593\u3067\u5927\u304d\u304f\u5909\u52d5\u3057\u306a\u3044\u5b9a\u578b\u7684\u306a\u95a2\u9023\u8005\u9593\u53d6\u5f15\uff08\u4f8b\uff1a\u7d99\u7d9a\u7684\u306a\u539f\u6750\u6599\u4f9b\u7d66\u3001IT\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7b49\uff09\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u3001TP\u6587\u66f8\u4f5c\u6210\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u3068\u4e88\u898b\u53ef\u80fd\u6027\u306e\u5411\u4e0a\u3068\u3044\u3046\u4e8c\u3064\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u300c\u985e\u4f3c\u306e\u300d\u53d6\u5f15\u306e\u5b9a\u7fa9\u3084\u9069\u7528\u6761\u4ef6\u306e\u8a73\u7d30\u306f\u3001\u4eca\u5f8c\u767a\u51fa\u3055\u308c\u308b\u65bd\u884c\u898f\u5247\u3067\u660e\u78ba\u5316\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n\n<h3>\u7121\u5f62\u8cc7\u7523\u306e\u5b9a\u7fa9\u62e1\u5927<\/h3>\n\n<p>\u65b0\u6cd5\u7b2c163\u6761(b)\u306f\u3001\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u5927\u5e45\u306b\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u5f93\u6765\u306e\u7279\u8a31\u3001\u5546\u6a19\u3001\u8457\u4f5c\u6a29\u306b\u52a0\u3048\u3001\u30c7\u30b8\u30bf\u30eb\u6a29\u5229\u3001\u9867\u5ba2\u30ea\u30b9\u30c8\u3001\u7523\u696d\u30c7\u30b6\u30a4\u30f3\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u6a29\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u4e0a\u30fb\u5546\u696d\u4e0a\u306e\u6a29\u5229\u304c\u79fb\u8ee2\u4fa1\u683c\u898f\u5236\u306e\u5bfe\u8c61\u3068\u3057\u3066\u660e\u793a\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u306b\u304a\u3051\u308b\u7121\u5f62\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u9069\u6b63\u5316\u304c\u56f3\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<p>\u65e5\u672c\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3068\u3057\u3066\u3001\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306b\u63d0\u4f9b\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30e9\u30a4\u30bb\u30f3\u30b9\u3001\u30d6\u30e9\u30f3\u30c9\u4f7f\u7528\u6a29\u3001\u30ce\u30a6\u30cf\u30a6\u3001\u6280\u8853\u60c5\u5831\u306e\u79fb\u8ee2\u306b\u5bfe\u3057\u3066\u3001\u3088\u308a\u53b3\u683c\u306aALP\u7b97\u5b9a\u3068\u6587\u66f8\u5316\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u7121\u5f62\u8cc7\u7523\uff08Marketing Intangibles\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306e\u5e83\u544a\u5ba3\u4f1d\u6d3b\u52d5\u306b\u3088\u3063\u3066\u5f62\u6210\u3055\u308c\u305f\u7121\u5f62\u8cc7\u7523\u4fa1\u5024\u306e\u5e30\u5c5e\u3092\u7a4d\u6975\u7684\u306b\u4e3b\u5f35\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n<h3>\u6587\u66f8\u5316\u7fa9\u52d9\u306e\u5f37\u5316<\/h3>\n\n<p>OECD\/BEPS\u30a2\u30af\u30b7\u30e7\u30f3\u30d7\u30e9\u30f313\u306b\u6cbf\u3063\u305f\u4e09\u5c64\u69cb\u9020\u306e\u6587\u66f8\u5316\u8981\u4ef6\uff08\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\u3001\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u3001\u56fd\u5225\u5831\u544a\u66f8\uff09\u304c\u3001\u65b0\u6cd5\u306e\u3082\u3068\u3067\u3055\u3089\u306b\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u30de\u30b9\u30bf\u30fc\u30d5\u30a1\u30a4\u30eb\uff08\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u4e8b\u696d\u6982\u8981\u3001\u7121\u5f62\u8cc7\u7523\u3001\u8cc7\u91d1\u6d3b\u52d5\u7b49\u3092\u8a18\u8f09\uff09\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u3001\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c500\u30af\u30ed\u30fc\u30ec\uff08\u7d0490\u5104\u5186\uff09\u4ee5\u4e0a\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u56fd\u5225\u5831\u544a\u66f8\uff08CbCR: Country-by-Country Report\uff09\u306f\u3001\u9023\u7d50\u58f2\u4e0a\u9ad8\u304c6,400\u30af\u30ed\u30fc\u30ec\uff08\u7d041,110\u5104\u5186\uff09\u4ee5\u4e0a\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08OECD\u304c\u5b9a\u3081\u308b7\u51045,000\u4e07\u30e6\u30fc\u30ed\u57fa\u6e96\u306b\u5408\u308f\u305b\u3001\u5f93\u6765\u306e5,500\u30af\u30ed\u30fc\u30ec\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\uff09\u3002<\/p>\n\n<h2>\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5247\u306e\u6700\u65b0\u52d5\u5411<\/h2>\n\n<p>\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5247\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u6307\u5b9a\u3059\u308b\u5229\u76ca\u7387\u30fb\u4fa1\u683c\u3092\u9069\u7528\u3059\u308c\u3070TP\u8abf\u67fb\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u306f\u3001TP\u7d1b\u4e89\u30ea\u30b9\u30af\u3092\u5927\u5e45\u306b\u4f4e\u6e1b\u3067\u304d\u308b\u5b9f\u52d9\u7684\u306b\u91cd\u8981\u306a\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u3059\u3002<\/p>\n\n<h3>\u9069\u7528\u671f\u9593\u3068\u95be\u5024\u306e\u62e1\u5927<\/h3>\n\n<p>\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5247\u306e\u9069\u7528\u306f\u3001AY2025-26\u304a\u3088\u3073AY2026-27\uff08\u3059\u306a\u308f\u3061FY2024-25\u304a\u3088\u3073FY2025-26\uff09\u306e2\u5e74\u9593\u306b\u78ba\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u30022\u5e74\u9023\u7d9a\u306e\u5ef6\u9577\u306f\u3001\u5f93\u6765\u306e\u6163\u884c\u3092\u56de\u5fa9\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3092\u5229\u7528\u3059\u308b\u7d0d\u7a0e\u8005\u306b\u3088\u308a\u5927\u304d\u306a\u8a08\u753b\u5b89\u5b9a\u6027\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u53d6\u5f15\u91d1\u984d\u306e\u95be\u5024\u3082\u3001\u5f93\u6765\u306e20\u5104\u30eb\u30d4\u30fc\u304b\u308930\u5104\u30eb\u30d4\u30fc\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u3088\u308a\u591a\u304f\u306e\u4f01\u696d\u304c\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u6069\u6075\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n<h3>\u5bfe\u8c61\u53d6\u5f15\u306e\u7a2e\u985e\u3068\u5229\u76ca\u7387<\/h3>\n\n<p>\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u8981\u306a\u53d6\u5f15\u30ab\u30c6\u30b4\u30ea\u30fc\u306f\u3001IT\u304a\u3088\u3073ITES\uff08IT Enabled Services\uff09\u306e\u63d0\u4f9b\u3001KPO\uff08Knowledge Process Outsourcing\uff09\u30b5\u30fc\u30d3\u30b9\u3001\u81ea\u52d5\u8eca\u90e8\u54c1\u306e\u88fd\u9020\u30fb\u8f38\u51fa\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u30ed\u30fc\u30f3\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ae\u30e3\u30e9\u30f3\u30c6\u30a3\u30fc\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001IT\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u55b6\u696d\u5229\u76ca\u7387\u304c\u55b6\u696d\u30b3\u30b9\u30c8\u306e17%\u301c18%\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u30022025\u5e74\u306e\u6539\u6b63\u3067\u306f\u3001\u300c\u30b3\u30a2\u81ea\u52d5\u8eca\u90e8\u54c1\u300d\u306e\u5b9a\u7fa9\u304c\u62e1\u5927\u3055\u308c\u3001\u96fb\u6c17\u81ea\u52d5\u8eca\u30fb\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u8eca\u7528\u306e\u30ea\u30c1\u30a6\u30e0\u30a4\u30aa\u30f3\u96fb\u6c60\u304c\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n<h2>\u4e8b\u524d\u4fa1\u683c\u5408\u610f\uff08APA\uff09\u5236\u5ea6\u306e\u6d3b\u7528<\/h2>\n\n<p>\u4e8b\u524d\u4fa1\u683c\u5408\u610f\uff08Advance Pricing Agreement: APA\uff09\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u306e\u6700\u3082\u52b9\u679c\u7684\u306a\u4e8b\u524d\u89e3\u6c7a\u624b\u6bb5\u3068\u3057\u3066\u3001\u30a4\u30f3\u30c9\u3067\u6d3b\u767a\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n<h3>APA\u306e\u5b9f\u7e3e\u3068\u52d5\u5411<\/h3>\n\n<p>FY2024-25\u306b\u306f\u3001\u30a4\u30f3\u30c9\u306eCBDT\uff08\u4e2d\u592e\u76f4\u63a5\u7a0e\u59d4\u54e1\u4f1a\uff09\u304c\u904e\u53bb\u6700\u591a\u306e174\u4ef6\u306eAPA\u3092\u7de0\u7d50\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u306f\u5358\u72ecAPA\uff08UAPA\uff09\u3068\u30d0\u30a4\u30e9\u30c6\u30e9\u30ebAPA\uff08BAPA\uff0965\u4ef6\uff08\u30a4\u30f3\u30c9\u521d\u306e\u591a\u56fd\u9593APA\u3092\u542b\u3080\uff09\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u305d\u306e\u5f8cFY2025-26\u306b\u306fCBDT\u304c219\u4ef6\u3092\u7de0\u7d50\u3057\u3001\u5e74\u9593\u6700\u591a\u8a18\u9332\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f\u3002\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u65e5\u5370\u79df\u7a0e\u6761\u7d04\u306b\u57fa\u3065\u304fBAPA\u306e\u6d3b\u7528\u304c\u7279\u306b\u6709\u52b9\u3067\u3042\u308a\u3001\u30a4\u30f3\u30c9\u3068\u65e5\u672c\u306e\u4e21\u56fd\u7a0e\u52d9\u5f53\u5c40\u9593\u306e\u5408\u610f\u306b\u3088\u308a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u5b9f\u8cea\u7684\u306b\u6392\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n\n<h3>APA\u306e\u9069\u7528\u5bfe\u8c61\u3068\u6226\u7565\u7684\u6d3b\u7528<\/h3>\n\n<p>APA\u306f\u3001\u7121\u5f62\u8cc7\u7523\u304c\u95a2\u308f\u308b\u8907\u96d1\u306a\u53d6\u5f15\u3001\u5927\u898f\u6a21\u306a\u30ad\u30e3\u30d7\u30c6\u30a3\u30d6\u30b5\u30fc\u30d3\u30b9\u30bb\u30f3\u30bf\u30fc\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u96c6\u7d04\u578b\u306e\u8ca9\u58f2\u30e2\u30c7\u30eb\u3001\u5229\u76ca\u7387\u306e\u5909\u52d5\u304c\u5927\u304d\u3044\u53d7\u8a17\u88fd\u9020\u5951\u7d04\u306a\u3069\u3001TP\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u53d6\u5f15\u306b\u7279\u306b\u6709\u52b9\u3067\u3059\u3002<a 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https:\/\/india-marketing.jp\/wp-content\/uploads\/2026\/03\/2.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center\" style=\"flex-basis:30%\">\n<ul class=\"wp-block-list -list-under-dashed\">\n<li class=\"has-white-color has-text-color has-link-color wp-elements-3\">\u30a4\u30f3\u30c9\u306b\u3064\u3044\u3066\u307e\u305a\u306f\u77e5\u3063\u3066\u307f\u308b<\/li>\n\n\n\n<li class=\"has-white-color has-text-color has-link-color wp-elements-4\">\u4e2d\u6771\u30fb\u30a2\u30d5\u30ea\u30ab\u9032\u51fa\u306e\u62e0\u70b9\u3068\u3057\u3066<\/li>\n\n\n\n<li class=\"has-white-color has-text-color has-link-color wp-elements-5\">\u307e\u305a\u306f\u81ea\u793e\u306e\u30c6\u30b9\u30c8\u3092\u3057\u305f\u3044<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center\" style=\"flex-basis:35%\">\n<div class=\"swell-block-button -size-l is-style-more_btn\"><a href=\"https:\/\/india-marketing.jp\/india\/\" rel=\"\u30a4\u30f3\u30c9\u306e\u9032\u51fa\u652f\u63f4\u306b\u3064\u3044\u3066\" class=\"swell-block-button__link\"><span>\u8cc7\u6599\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u3053\u3061\u3089<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n<h2>\u65e5\u672c\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u5178\u578b\u7684\u306aTP\u30ea\u30b9\u30af<\/h2>\n\n<p>\u65e5\u672c\u89aa\u4f1a\u793e\u3068\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u30a4\u30f3\u30c9\u7a0e\u52d9\u5f53\u5c40\u304c\u7279\u306b\u6ce8\u8996\u3059\u308b\u5206\u91ce\u3092\u628a\u63e1\u3057\u3001\u4e8b\u524d\u306b\u5bfe\u7b56\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n<h3>\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u30fb\u6280\u8853\u6599<\/h3>\n\n<p>\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u8ab2\u3059\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3084\u6280\u8853\u6599\u306f\u3001\u6700\u3082\u983b\u7e41\u306bTP\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u985e\u578b\u3067\u3059\u3002\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u7387\u306e\u5408\u7406\u6027\u3001\u6280\u8853\u63d0\u4f9b\u306e\u5b9f\u614b\u3001\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306e\u5229\u76ca\u3078\u306e\u8ca2\u732e\u5ea6\u3092\u53b3\u683c\u306b\u691c\u8a3c\u3057\u307e\u3059\u3002\u7279\u306b\u3001\u72ec\u81ea\u306e\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6d3b\u52d5\u306b\u3088\u308a\u30a4\u30f3\u30c9\u5e02\u5834\u3067\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u3092\u69cb\u7bc9\u3057\u305f\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u3001\u89aa\u4f1a\u793e\u304c\u30d6\u30e9\u30f3\u30c9\u4f7f\u7528\u6599\u3092\u8ab2\u3059\u5834\u5408\u3001\u300c\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u7121\u5f62\u8cc7\u7523\u300d\u306e\u4fa1\u5024\u5e30\u5c5e\u304c\u4e89\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<h3>\u7d4c\u55b6\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u6599<\/h3>\n\n<p>\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u8ab2\u3059\u7d4c\u55b6\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u6599\uff08Management Service Fee\uff09\u3082\u3001\u30a4\u30f3\u30c9\u7a0e\u52d9\u5f53\u5c40\u306e\u91cd\u70b9\u8abf\u67fb\u5bfe\u8c61\u3067\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u306e\u5b9f\u614b\u306e\u7acb\u8a3c\uff08\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u30c6\u30b9\u30c8\uff09\u3001\u91cd\u8907\u30b5\u30fc\u30d3\u30b9\u306e\u6392\u9664\u3001\u9069\u6b63\u306a\u914d\u8ce6\u57fa\u6e96\u306e\u8a2d\u5b9a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u300c\u682a\u4e3b\u6d3b\u52d5\u300d\u3068\u3057\u3066\u65e5\u672c\u89aa\u4f1a\u793e\u304c\u81ea\u3089\u306e\u305f\u3081\u306b\u884c\u3046\u6d3b\u52d5\u306e\u30b3\u30b9\u30c8\u3092\u5b50\u4f1a\u793e\u306b\u8ee2\u5ac1\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n<h3>\u30b0\u30eb\u30fc\u30d7\u5185\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<\/h3>\n\n<p>\u89aa\u5b50\u30ed\u30fc\u30f3\u306e\u91d1\u5229\u8a2d\u5b9a\u306f\u3001TP\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u5206\u91ce\u306e\u4e00\u3064\u3067\u3059\u3002\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u501f\u5165\u901a\u8ca8\u3001\u501f\u5165\u671f\u9593\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u3001\u62c5\u4fdd\u306e\u6709\u7121\u7b49\u3092\u8003\u616e\u3057\u305f\u72ec\u7acb\u4f01\u696d\u9593\u91d1\u5229\u306e\u7b97\u5b9a\u3092\u6c42\u3081\u307e\u3059\u3002\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5247\u3067\u306f\u3001\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u5efa\u3066\u30ed\u30fc\u30f3\u306b\u3064\u3044\u3066SBI\u57fa\u6e96\u91d1\u5229\uff0b\u4e00\u5b9a\u306e\u30b9\u30d7\u30ec\u30c3\u30c9\u304c\u57fa\u6e96\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5916\u8ca8\u5efa\u3066\u30ed\u30fc\u30f3\u306b\u3064\u3044\u3066\u306fLIBOR\uff08\u5f8c\u7d99\u306eSOFR\uff09+\u30b9\u30d7\u30ec\u30c3\u30c9\u304c\u4e00\u822c\u7684\u306a\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<h3>\u7121\u5f62\u8cc7\u7523\u306e\u79fb\u8ee2<\/h3>\n\n<p>\u6280\u8853\u3084\u30ce\u30a6\u30cf\u30a6\u306e\u79fb\u8ee2\u306b\u4f34\u3046\u5bfe\u4fa1\u8a2d\u5b9a\u3082\u91cd\u8981\u306a\u30ea\u30b9\u30af\u5206\u91ce\u3067\u3059\u3002\u65b0\u6cd5\u306b\u304a\u3051\u308b\u7121\u5f62\u8cc7\u7523\u306e\u5b9a\u7fa9\u62e1\u5927\u306b\u3088\u308a\u3001\u5f93\u6765\u306f\u660e\u78ba\u306bTP\u898f\u5236\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u30c7\u30b8\u30bf\u30eb\u6a29\u5229\u3084\u30c7\u30fc\u30bf\u30a2\u30af\u30bb\u30b9\u6a29\u306a\u3069\u3082\u3001ALP\u306e\u691c\u8a3c\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<h2>TP\u6587\u66f8\u5316\u306e\u5b9f\u52d9\u8981\u4ef6<\/h2>\n\n<p>\u30a4\u30f3\u30c9\u306eTP\u6587\u66f8\u5316\u8981\u4ef6\u306f\u3001\u4e16\u754c\u7684\u306b\u3082\u53b3\u683c\u306a\u6c34\u6e96\u306b\u3042\u308a\u307e\u3059\u3002\u9069\u5207\u306a\u6587\u66f8\u3092\u671f\u9650\u5185\u306b\u6e96\u5099\u30fb\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u304c\u3001TP\u8abf\u67fb\u3078\u306e\u6700\u5584\u306e\u9632\u5fa1\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<h3>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306e\u5fc5\u9808\u8a18\u8f09\u4e8b\u9805<\/h3>\n\n<p>\u30ed\u30fc\u30ab\u30eb\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u3001\u95a2\u9023\u8005\u53d6\u5f15\u306e\u8a73\u7d30\uff08\u53d6\u5f15\u76f8\u624b\u3001\u53d6\u5f15\u5185\u5bb9\u3001\u53d6\u5f15\u91d1\u984d\uff09\u3001ALP\u7b97\u5b9a\u306b\u4f7f\u7528\u3057\u305f\u65b9\u6cd5\u306e\u9078\u629e\u7406\u7531\u3001\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u306e\u9078\u5b9a\u30d7\u30ed\u30bb\u30b9\u3068\u7d50\u679c\u3001\u7d4c\u6e08\u5206\u6790\uff08\u30d9\u30f3\u30c1\u30de\u30fc\u30af\u30b9\u30bf\u30c7\u30a3\uff09\u306e\u8a73\u7d30\u3001\u95a2\u9023\u8005\u9593\u5951\u7d04\u66f8\u306e\u5199\u3057\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u6587\u66f8\u306e\u4f5c\u6210\u671f\u9650\u306f\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u3067\u3001\u56fd\u969b\u53d6\u5f15\u306e\u3042\u308b\u6cd5\u4eba\u306e\u7533\u544a\u671f\u9650\u306f\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u5f8c8\u30f6\u6708\uff083\u6708\u6c7a\u7b97\u306a\u308911\u670830\u65e5\uff09\u3067\u3059\u3002\u4f1a\u8a08\u58eb\u306b\u3088\u308b\u5831\u544a\u66f8\uff08Form 3CEB\uff09\u306f\u3001\u305d\u306e1\u30f6\u6708\u524d\u306e10\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n<h3>\u30da\u30ca\u30eb\u30c6\u30a3\u898f\u5b9a<\/h3>\n\n<p>TP\u6587\u66f8\u306e\u672a\u4f5c\u6210\u30fb\u4e0d\u5099\u306b\u5bfe\u3057\u3066\u306f\u3001\u53d6\u5f15\u91d1\u984d\u306e2%\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001TP\u8abf\u6574\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u8ffd\u52a0\u7a0e\u984d\u306b\u52a0\u3048\u3066\u5229\u606f\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u610f\u56f3\u7684\u306a\u904e\u5c11\u7533\u544a\u3068\u8a8d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"377\">\n<div class=\"swell-block-fullWide pc-py-40 sp-py-40 alignfull\" style=\"background-color:#ffffff\" id=\"company-service-docpart\"><div class=\"swell-block-fullWide__inner l-container\">\n<h2 class=\"wp-block-heading is-style-section_ttl u-mb-ctrl u-mb-10\">\u5f0a\u793e\u306e\u4f1a\u793e\u6982\u8981\u8cc7\u6599\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/h2>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\u3044\u305f\u3060\u3044\u305f\u5185\u5bb9\u3092\u3082\u3068\u306b\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u306b\u9001\u4ed8\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059<\/p>\n\n\n<p>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f376-o1\" lang=\"ja\" dir=\"ltr\" data-wpcf7-id=\"376\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/business\/604#wpcf7-f376-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"376\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ja\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f376-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"cf7-mini\">\n\t<p><label> \u6c0f\u540d<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span><br \/>\n<\/label>\n\t<\/p>\n\t<p><label> \u4f1a\u793e\u540d<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-company\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"organization\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-company\" \/><\/span><br \/>\n<\/label>\n\t<\/p>\n\t<p><label> \u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span><br \/>\n<\/label>\n\t<\/p>\n\t<div class=\"cf7-mini__consent\">\n\t\t<p><span class=\"cf7-mini__consent-text\">\u9001\u4fe1\u3092\u3082\u3063\u3066 <a href=\"\/privacypolicy\" target=\"_blank\" rel=\"noopener\">\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u30dd\u30ea\u30b7\u30fc<\/a> \u306b\u540c\u610f\u3057\u305f\u3082\u306e\u3068\u3057\u307e\u3059<\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner cf7-mini__submit\" type=\"submit\" value=\"\u9001\u4fe1\" \/>\n\t<\/p>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<h2 id=\"faq\" class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n<dl class=\"swell-block-faq\" data-q=\"col-text\" data-a=\"col-text\">\n<div class=\"swell-block-faq__item\"><dt class=\"faq_q\">\u30a4\u30f3\u30c9\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u3001\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u306a\u305c\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u3067\u3059\u304b\uff1f<\/dt><dd class=\"faq_a\">\n<p 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class=\"swell-block-faq__item\"><dt class=\"faq_q\">\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5247\u3092\u4f7f\u3048\u3070\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u8abf\u67fb\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u3089\u308c\u307e\u3059\u304b\uff1f<\/dt><dd class=\"faq_a\">\n<p 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class=\"faq_q\">\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306b\u8ab2\u3059\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u3084\u7d4c\u55b6\u7ba1\u7406\u30b5\u30fc\u30d3\u30b9\u6599\u306f\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/dt><dd class=\"faq_a\">\n<p 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href=\"https:\/\/india-marketing.jp\/business\/culture-gap\/\">\u6587\u5316\u7684\u306a\u30ae\u30e3\u30c3\u30d7<\/a>\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u306e\u30a4\u30f3\u30c9\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u5bfe\u8a71\u3067\u3059\u3002\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u8abf\u67fb\u306f\u5bfe\u9762\u3067\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u304c\u4e2d\u5fc3\u3067\u3042\u308a\u3001\u73fe\u5730\u306e\u7a0e\u52d9\u5c02\u9580\u5bb6\u3092\u901a\u3058\u305f\u9069\u5207\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<a href=\"https:\/\/india-marketing.jp\/business\/localization\/\">\u30ed\u30fc\u30ab\u30e9\u30a4\u30bc\u30fc\u30b7\u30e7\u30f3<\/a>\u3055\u308c\u305f\u7a0e\u52d9\u6226\u7565\u306e\u7b56\u5b9a\u304c\u3001\u9577\u671f\u7684\u306a\u30a4\u30f3\u30c9\u4e8b\u696d\u306e\u6210\u529f\u3092\u652f\u3048\u308b\u57fa\u76e4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n<h3>\u60c5\u5831\u30bd\u30fc\u30b9<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.china-briefing.com\/china-outbound-news\/india-transfer-pricing-safe-harbor-apa-compliance\" target=\"_blank\" rel=\"noopener\">China Briefing &ndash; India&rsquo;s Transfer Pricing Landscape in 2025: Key Updates and Strategic Implications<\/a><\/li>\n<li><a href=\"https:\/\/www.taxtmi.com\/article\/detailed?id=15739\" target=\"_blank\" rel=\"noopener\">TaxTMI &ndash; International Transactions under the New Tax Regime: Income Tax Act, 2025<\/a><\/li>\n<li><a href=\"https:\/\/practiceguides.chambers.com\/practice-guides\/transfer-pricing-2025\/india\/trends-and-developments\" target=\"_blank\" rel=\"noopener\">Chambers &ndash; Transfer Pricing 2025 India: Trends and Developments<\/a><\/li>\n<li><a href=\"https:\/\/www.ey.com\/en_in\/technical\/alerts-hub\/2025\/04\/india-tax-administration-amends-the-transfer-pricing-safe-harbour-rules\" target=\"_blank\" rel=\"noopener\">EY India &ndash; India Tax Administration Amends Transfer Pricing Safe Harbour Rules<\/a><\/li>\n<li><a href=\"https:\/\/www.india-briefing.com\/doing-business-guide\/india\/taxation-and-accounting\/transfer-pricing-in-india\" target=\"_blank\" rel=\"noopener\">India Briefing &ndash; Transfer Pricing in India<\/a><\/li>\n<\/ul>\n\n<div class=\"p-blogParts post_content\" data-partsID=\"1001\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-60 alignfull\" style=\"background-color:#094309\"><div class=\"swell-block-fullWide__inner l-container\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<h3 class=\"wp-block-heading has-text-align-center is-style-section_ttl u-mb-ctrl u-mb-10 has-white-color has-text-color has-link-color wp-elements-6\">\u30a4\u30f3\u30c9\u9032\u51fa\u652f\u63f4\u4e8b\u696d\u306e\u8cc7\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/h3>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-link-color wp-elements-7 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