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移転価格税制
Wikipedia definition
1. Transfer pricingTransfer pricing refers to the setting, analysis, documentation, and adjustment of charges made between related parties for goods, services, or use of property (including intangible property). Transfer prices among components of an enterprise may be used to reflect allocation of resources among such components, or for other purposes.
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Read “移転価格税制” on Japanese Wikipedia
Read “Transfer pricing” on DBpedia

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