$B4Z9q$N8D?M=jF@@G!!2hLL$X(B $B4Z9q$NIU2C2ACM@G!!2hLL$X(B
 
 KICPA KICPA KICPA KICPA KICPA KICPA KICPA     $B4Z9q$NK!?M@G(B      KICPA KICPA KICPA KICPA KICPA KICPA KICPA 
 
 
$B0l!#K!?M@GN((B

$B2]@GI8=`(B
$BK!?M@GN((B
$BN_?J95=|(B
1$B2/%&%)%s0J2<(B
13 %
 
1$B2/%&%)%sD62a(B
25 %
$B!!(B12,000,000 $B%&%)%s(B
 

$B7W;;Nc(B : $B2]@GI8=`$,(B 130,000,000 $B%&%)%s$N>l9g(B $B;;=P@G3[$r7W;;$9$l$P!#!#!#(B
 
$BJ}<0(B 1 : (100,000,000 $B%&%)%s(B $B!_(B 13 % ) + ( 30,000,000 $B%&%)%s(B $B!_(B 25 %)
       = 13,000,000 $B%&%)%s(B + 7,500,000 $B%&%)%s(B = 20,500,000 $B%&%)%s(B
 
$BJ}<0(B 2 : (130,000,000 $B%&%)%s(B $B!_(B 25 %) - 12,000,000 $B%&%)%s(B ($BN_?J95=|(B)
       = 32,500,000 $B%&%)%s(B - 12,000,000 $B%&%)%s(B = 20,500,000 $B%&%)%s(B
 
$B""(B $BCOJ}@G$G$"$k=;L1@G(B($BK!?M=jF@3d$j(B: $BK!?M@G3[$N(B10%)$B$,IU$-$^$9$N$G
 
$B""(B $B>e5-$N@GN($O(B2005$BG/#17n#1F|$+$i;O$^$k;v6HG/EY$+$iE,MQ$5$l$^$9!#(B
  $B!J(B2004$BG/$^$G$O3F!9(B15$B!s!"(B27$B!s$NK!?M@GN($,E,MQ$5$l$^$9!'#2!s0z$-2<$2!K(B
 
$BFs!#?=9p5Z$SG

 
1$B!#?=9p4|8B(B : $B7h;;4|=*N;8e(B 3$B%v7n0JFb(B
 
$B$9$J$o$A(B, $B7h;;4|$,(B1$B7n(B1$BF|$+$i(B12$B7n(B31$BF|$^$G$G$"$kK!?M$OMbG/(B3$B7nKv$^$GK!?M@G?=9p=q$r4I3m@GL3=p$XDs=P$7$J$1$l$P$J$j$^$;$s!#(B $B$b$A$m$s@G3[$bA43[$=$NF|$^$GG<$a$J$1$l$P$J$j$^$;$s!#(B($BJ,G<$N>l9g$O0lIt(B)
 
<$B;29M(B> 8$B7nKv$KCf4V7h;;$HCf4VM=G<@)EY$,$"$j$^$9!#(B
 
2$B!#Ds=P=qN`(B
 
1)$B!#:bL3=tI=(B
$BB_HI=(B, $BB;1W7W;;=q(B , $B>jM>6b=hJ,(B($B7gB;6b=hM}(B)$B7W;;=q(B, $B9g7W;D3[;n;;I=(B
2)$B!#@GL3D4@07W;;=q(B
3)$B!#@GL3D4@07W;;=q$NIUB0=qN`(B ($BK!Na(B $BBh(B97$B>r(B 4$B9`$G5,Dj$9$k$b$N(B)
$B4Z9q$NFb9qK!?M$O>e$G5s$2$i$l$?(B3$B
4)$B!#K\E9$J$I$N7PHqG[J,7W;;=q(B
5)$B!#0\E>2A3J(B(Transfer Price), $B2a>.;qK\2]@G(B, $BAE@GHrFq=h(B(Tax Haven)$B2]@G(B $B4XO"=qN`(B

 
$B;0!#2]@GI8=`5Z$SG

$B5-9f(B
$B9`L\(B
$BHw9M(B

 
$BEv4|=cMx1W(B($BB;1W7W;;=q>e(B)
 
+
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$B>\$7$/$O4X78=q@R(B $B;2>H(B
-
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$B>\$7$/$O4X78=q@R(B $B;2>H(B
=
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$B7+1[7gB;6b(B
5$BG/0JFb(B $BH/@8$7$?$b$N8B$j(B
-
$BHs2]@G=jF@(B
 
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=
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$B""(B $B$b$7(B,$BK!?M=jM-$NITF0;:$NGd5Q$,$"$C$?>l9g(B, $BK!?M@G$NB>$KFCJLIU2C@G$,2C;;$5$l$^$9!#(B
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$B;M!#B;1W$N7W;;9=B$(B

$B5-9f(B
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$BGd>e9b(B
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$B!!!!!!!!!!!!(B123,800,000
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$B!!!!!!!!!!!!!!(B4,500,000
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$B!!!!!!!!!!!!(B97,140,000
 

$B8^!#309qK!?MFCNc(B
 
$B!!915WE*;\@_(B($B9qFb;v6H>l(B)$B$r;}$C$F$$$k309qK!?M$O86B'E*$KFb9qK!?M$HF1$8J}K!$G2]@G$5$l$^$9!#(B($BK!K!Bh(B98$B>r(B)$B!#$b$A$m$s915WE*;\@_$r;}$C$F$$$J$$Hs5o=;$B5"B0$7$J$$9qFb8;@t=jF@$O8;@tD'<}$GG<@G5AL3$,=*N;$7$^$9!#(B $B$3$N@a$G$O4Z9q$NK!?M@GK!$G5,Dj$5$l$F$$$k309qK!?M4XO"5,Dj$r4JC1$KD4$Y$F$_$^$9!#(B
 
 
1$B!#(B $B9qFb8;@t=jF@(B
 
$BK!?M@GK!>e(B($B309qK!?M(B)$B$N9qFb8;@t=jF@$O=jF@@G(B($BHs5o=;$B6PO+=jF@$HB`?&=jF@$O@-3J>eH/@8$9$kM>CO$,$J$/!"ITF0;:=jF@$H;3NS=jF@$O915WE*;\@_$,$J$/$F$b(B$B?=9pG
 

$B6hJ,(B
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$BJ,N%2]@G(B
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10 %
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2.2 %
 
$B-%(B $B;v6H=jF@(B
2.2 %
 
$B-&(B $B?ME*MQLr=jF@(B
22 %
 
$B-)(B $B;HMQNA=jF@(B
10 %
$B@)8B@GN((B
$B-*(B $BM-2A>Z7t>yEO=jF@(B
25 %
$B;YJ'$$3[$N(B10%
$B-+(B $B$=$NB>$N=jF@(B
25 %
 
$B-#(B $BITF0;:=jF@(B
$B?=9p!"G
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$B-((B $B;3NS=jF@(B
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$BFCJLIU2C@G?=9p(B
$B9q30;q;:=|$/(B
 

$B#2!#9qFb;v6H>l(B($B915WE*;\@_(B)
 
$BK!?M@GK!(B($B309qK!?M(B)$B$N9qFb;v6H>l(B($B915WE*;\@_(B)$B$O=jF@@GK!(B($BHs5o=;l(B($B915WE*;\@_(B)$B$NFbMF$HA4$/F1$8$G4ZF|AE@G>rLs$N8GDj;v6H>l$N35G0$H;w$F$$$k$b$N$G$9!#(B

 
$B#3!#;YE9@G(B
 
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 KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA KICPA 
 
$B4Z9q$N8D?M=jF@@G!!2hLL$X(B $B4Z9q$NIU2C2ACM@G!!2hLL$X(B
 
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