関税評価の基礎 - kanzei.or.jp

I 1 II 3 3 5 10 III 18 IV 19 V 20 VI 20 VII 21 VIII 22 IX 22 X 23 XI 23 XII 23 XIII 25 XIV 25 XV 31 1 I 1981 56

3 Ⅱ 原則的な課税価格の決定方法 [定率法第4条第1項] 1 輸入貨物の課税価格定率法第4条は、その第1項において原則的な課税価格の決定方法を規定しています。

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Transcription of 関税評価の基礎 - kanzei.or.jp

1 I 1 II 3 3 5 10 III 18 IV 19 V 20 VI 20 VII 21 VIII 22 IX 22 X 23 XI 23 XII 23 XIII 25 XIV 25 XV 31 1 I 1981 56 2013 25 1994 7 1995

2 (1) I 2 (2) II []

3 3 II < > (1) < > (2) < > < > < > < > (1) (2) < (3)> (3)

4 < > < > < > < > < > < > (3) < > < > < > < > < > (4) < > (4) < (3) > (5)

5 < > 4 (1) 1 (2) 4 2 III (2) 3

6 5 (1) (3) (1) (2) (3) (3) 6 (3)

7 100 20 20 80 80 (20) (20) (3) (2) (5) (100) (5) (95) (100) (3) (3) (80) (20) (5) (80) (20) (100 (95) (100 (95) 7 ( ) ( ) ( ) (3) (4)))

8 (3) (4) (5) ( ) ( ) (5) 4 2 3 ( ) 8 ( ) ( )

9 ( )

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