内容摘要：

日本是世界上第一个实施预约定价安排（apa）的国家。随着2006年日本转让定价指南的发布和年度更新，日本转让定价体系展现出了新的特点，富有针对性的立法和严密的审计体系推动了预约定价进程，从而形成了一个确定性不断提升的良性循环，这为我国的转让定价立法与审计提供了借鉴。

关键词：日本　转让定价　预约定价

abstract:japan has a long history in the field of transfer pricing legislation, and it is the first country in the world to actually practice apa. with the ordination of transfer pricing guideline in 2006 and its annual update, the transfer pricing system in japan has revealed some new characteristics. targeted legislation and rigorous audit system has pushed the apa practice forward, and has formed a positive cycle with a high degree of certainty, all of which may offer useful reference for the legislation and audit practice of transfer pricing in china.

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