(1) In cases where a corporation performs the following activities regarding management, finance, business, and administration for a foreign affiliate, whether the activities are deemed to be the provision of services shall be judged on the basis of whether the activities have economic or commercial value for the foreign affiliate.
Specifically, it shall be judged on the basis of whether it can be deemed that a non-affiliate under similar circumstances as the foreign affiliate pays another non-affiliate to do the same activities on its behalf, or the foreign affiliate would need to perform the same activities for itself if the corporation did not perform the activities:
(2) In cases where a corporation continuously maintains staff and equipment that are ready to provide services for a foreign affiliate upon request at any time, it shall be noted that maintaining this state of readiness itself is deemed to be the provision of services.
(3) In examining whether the activities set forth in (1) that are performed by a corporation for a foreign affiliate are deemed to be the provision of services, it shall be noted that the following activities do not have economic or commercial value for the foreign affiliate:
(a) In cases where the corporation performs for the foreign affiliate activities that duplicate the services provided by a non-affiliate for the foreign affiliate or activities set forth in (1) that are performed by the foreign affiliate itself, the duplicate activities (excluding cases where it is deemed that such duplication is only temporary or the duplication is undertaken to reduce the risk of a wrong business decision);
(b) Such activities as follows that relate to the exercise of right or performance of obligation under laws and regulations and which a corporation holding a status as a shareholder of a foreign affiliate performs solely on its own behalf as a shareholder (hereinafter referred to as “shareholder activities”):
(イ) 親会社が実施する株主総会の開催や株式の発行など、親会社が遵守すべき法令に基づいて行う活動
1.Activities performed by the parent company under laws and regulations that it is obligated to follow, such as the holding of shareholders meetings and issuing of shares;
(ロ) 親会社が金融商品取引法に基づく有価証券報告書等を作成するための活動
1.Activities performed by the parent company to prepare a securities report and other reports based on the Financial Instruments and Exchange Act.
(Note) Activities such as planning for specific business, administration in an emergency, technical advice and assistance concerning daily management provided by the parent company for its subsidiary companies, etc. shall not fall under the category of shareholder activities, because it cannot be deemed that such activities are performed by a person holding a status as a shareholder solely on his/her own behalf as a shareholder.
Activities that the parent company performs for the purpose of maintaining the investment in its subsidiary companies, etc. and which have economic or commercial value for the subsidiary companies, etc. shall be deemed to be the provision of services.
（４）(1)から(3)までの取扱いは、国外関連者が法人に対して行う活動について準用する。
(4) The treatment set forth in (1) to (3) shall be applied mutatis mutandis with regard to activities performed by a foreign affiliate for a corporation.
(5) In examining whether or not the consideration that a corporation shall pay to a foreign affiliate for the provision of services is appropriate, the corporation shall be required to present or submit documents containing the details of the services that it received from the foreign affiliate.
In this case, where the actual circumstances relating to the provision of the services cannot be confirmed, it shall be noted that the application of the provisions such as Article 66-4, paragraph (3) of the ASMT is to be considered.
（措置法通達66の４(6)-５に定める方法以外の方法による役務提供取引の検討）
(Examination of Service Provision Transactions through Methods other than Those Prescribed in ASMT Directive 66-4(6)-5)
