When creating a transfer pricing study in the United States, for each tax year, the transfer pricing in sales and transactions between the transfer pricing study target company (also known as the test target company) and its affiliated companies (e.g., the parent company of the Japanese corporation) We will start with an analysis. Specifically, it is necessary to verify whether transactions made between affiliated companies comply with independent party standards under US transfer pricing tax law. In addition, based on the verification results, it is necessary to prepare a transfer pricing document that complies with the transfer pricing tax rules. In other words, “voluntary compliance” under US transfer pricing tax law is not obliged to submit a simultaneous document on transfer pricing to the tax authorities for each tax year, but the tax authorities require it to be submitted. If so, it is positioned as part of the corporate income tax return that must be submitted within 30 days. Therefore, as a general rule for creating a US transfer pricing study (local file), it is verified that the taxpayer’s transfer pricing is the Arm’s length price when submitting a corporate income tax return to the tax authorities. Is necessary. Our office will assist you in consulting on transfer pricing taxation and preparing study reports.