{"id":731,"date":"2023-10-12T10:41:02","date_gmt":"2023-10-12T01:41:02","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=731"},"modified":"2024-01-22T17:33:00","modified_gmt":"2024-01-22T08:33:00","slug":"cup%e6%b3%95%e3%80%90%e7%94%a8%e8%aa%9e%e8%be%9e%e6%9b%b8%e3%80%91","status":"publish","type":"post","link":"http:\/\/jga-tax.jp\/?p=731","title":{"rendered":"CUP\u6cd5\u3010\u7528\u8a9e\u8f9e\u66f8\u3011"},"content":{"rendered":"<p>CUP\u6cd5\uff08Comparable Uncontrolled Price method\/\u30ab\u30c3\u30d7\u307b\u3046\/\u72ec\u7acb\u4fa1\u683c\u6bd4\u6e96\u6cd5\uff09\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u7279\u306b\u5546\u54c1\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3088\u304f\u4f7f\u7528\u3055\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002CUP\u6cd5\u3067\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u3001\u4ed6\u306e\u72ec\u7acb\u3057\u305f\u4f01\u696d\u9593\u3067\u540c\u69d8\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u53d6\u5f15\u3055\u308c\u305f\u4fa1\u683c\uff08Uncontrolled Price\uff09\u3092\u53c2\u8003\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u304c\u540c\u69d8\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f15\u3059\u308b\u969b\u306e\u5e02\u5834\u4fa1\u683c\u3068\u6bd4\u8f03\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u5e02\u5834\u4fa1\u683c\u3068\u5408\u81f4\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>CUP\u6cd5\u306e\u5229\u70b9\u306f\u3001\u4ed6\u306e\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u306b\u6bd4\u3079\u3066\u5e02\u5834\u30c7\u30fc\u30bf\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u3001\u5e02\u5834\u306b\u8fd1\u3044\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u70b9\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u5bfe\u3057\u3066\u3082\u5e02\u5834\u30c7\u30fc\u30bf\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u8aac\u660e\u304c\u3057\u3084\u3059\u304f\u3001\u7a0e\u52d9\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u305f\u3060\u3057\u3001CUP\u6cd5\u306f\u9069\u7528\u3059\u308b\u5e02\u5834\u30c7\u30fc\u30bf\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u7279\u306b\u7279\u6b8a\u306a\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3001\u9650\u3089\u308c\u305f\u5e02\u5834\u3067\u306e\u53d6\u5f15\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u6bd4\u8f03\u5bfe\u8c61\u3068\u306a\u308b\u30c7\u30fc\u30bf\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u53d6\u5f15\u6761\u4ef6\u304c\u7570\u306a\u308b\u5834\u5408\u3084\u6bd4\u8f03\u5bfe\u8c61\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6b63\u78ba\u306a\u79fb\u8ee2\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u5185\u90e8CUP\u3068\u3044\u3046\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u6bd4\u8f03\u5bfe\u8c61\u30c7\u30fc\u30bf\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u306f\u5bb9\u6613\u3067\u3042\u308b\u305f\u3081\u3001\u30b0\u30eb\u30fc\u30d7\u9593\u53d6\u5f15\u4fa1\u683c\u3068\u7b2c\u4e09\u8005\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u3064\u3044\u3066\u7570\u306a\u308b\u4fa1\u683c\u8a2d\u5b9a\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>CUP\u6cd5\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u5e02\u5834\u30c7\u30fc\u30bf\u306e\u5165\u624b\u53ef\u80fd\u6027\u3084\u9069\u7528\u53ef\u80fd\u6027\u3092\u614e\u91cd\u306b\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u79fb\u8ee2\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u969b\u306b\u3001\u81ea\u793e\u306e\u53d6\u5f15\u6761\u4ef6\u3084\u5e02\u5834\u72b6\u6cc1\u306a\u3069\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u3001\u5c02\u9580\u7684\u306a\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306e\u610f\u898b\u3092\u4ef0\u3050\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p>\u66f4\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u2193\u2193\u2193\u2193<\/p>\n<p><a href=\"https:\/\/jga-tax.jp\/?p=828\">CUP\u6cd5\u306e\u8981\u4ef6\u53ca\u3073\u610f\u7fa9<\/a><\/p>\n<p><a href=\"https:\/\/jga-tax.jp\/?p=828\">CUP\u6cd5\u306e\u9577\u6240\u53ca\u3073\u77ed\u6240<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>CUP\u6cd5\uff08Comparable Uncontrolled Price method\/\u30ab\u30c3\u30d7\u307b\u3046\/\u72ec\u7acb\u4fa1\u683c\u6bd4\u6e96\u6cd5\uff09\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u7279\u306b\u5546\u54c1\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3088\u304f\u4f7f\u7528\u3055\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002CUP\u6cd5\u3067\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u3001\u4ed6\u306e\u72ec\u7acb\u3057\u305f\u4f01\u696d\u9593\u3067\u540c\u69d8\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u304c\u53d6\u5f15\u3055\u308c\u305f\u4fa1\u683c\uff08Uncontrolled Price\uff09\u3092\u53c2\u8003\u306b\u3057\u307e\u3059\u3002 &nbsp; \u5177\u4f53\u7684\u306b\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":534,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[10,27],"tags":[3],"aioseo_notices":[],"_links":{"self":[{"href":"http:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts\/731"}],"collection":[{"href":"http:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=731"}],"version-history":[{"count":3,"href":"http:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts\/731\/revisions"}],"predecessor-version":[{"id":890,"href":"http:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/posts\/731\/revisions\/890"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/jga-tax.jp\/index.php?rest_route=\/wp\/v2\/media\/534"}],"wp:attachment":[{"href":"http:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=731"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/jga-tax.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}