譲じょう渡と価か格かく

noun

transfer price; transfer cost

Used in business, accounting, and legal contexts for the price at which an asset, right, or property is transferred between parties.

• 子こ会がい社しゃへの譲じょう渡と価か格かくは市し場じょう価か格かくに基もとづいて決きめられた。

  The transfer price to the subsidiary was determined based on market price.

• 譲じょう渡と価か格かくが適てき正せいかどうか税ぜい務む署しょが調ちょう査さした。

  The tax office investigated whether the transfer price was appropriate.