Translation guide
The price at which goods or services are transferred between divisions of a company or between related entities, often for tax or accounting purposes.
The price set for transactions within the same company or group, used in management accounting.
The price used in cross-border transactions between related entities, subject to tax regulations.
内部振替価格 is used for internal management accounting within a single entity, while 移転価格 is used in the context of tax law for cross-border transactions between related entities. Using the wrong term can cause confusion in professional settings.
Internal transfer prices are used for transactions between departments.
Emphasizes 'within the company' (社内). Slightly less formal than 内部振替価格.
It is important to set appropriate internal transfer prices.
The standard term in tax law for transfer pricing between related parties across borders.
You need to set transaction prices with affiliates in accordance with transfer pricing tax regulations.
Often used in compound terms like 移転価格税制 (transfer pricing taxation).
There are several methods for calculating transfer prices.
Internal transfer price is a management accounting concept, while transfer price (in tax context) is a tax concept.