{"id":643,"date":"2026-04-17T20:07:11","date_gmt":"2026-04-17T11:07:11","guid":{"rendered":"https:\/\/marineinsurance.jp\/maritime_wiki\/?post_type=maritime_term&#038;p=643"},"modified":"2026-04-17T20:07:11","modified_gmt":"2026-04-17T11:07:11","slug":"customs-valuation-method","status":"publish","type":"maritime_term","link":"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-valuation-method","title":{"rendered":"\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u95a2\u7a0e\u8a55\u4fa1\uff09\u5b9f\u52d9\u89e3\u8aac"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-procedures-for-international-postal-items\">\u8ab2\u7a0e\u4fa1\u683c<\/a>\u306e\u8a08\u7b97\u306f\u3001\u8f38\u5165\u8ca8\u7269\u306b\u5bfe\u3059\u308b\u95a2\u7a0e\u3084\u6d88\u8cbb\u7a0e\u3092\u6b63\u78ba\u306b\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u91cd\u8981\u306a\u5b9f\u52d9\u3067\u3059\u3002<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-valuation-dutiable-value\">\u95a2\u7a0e\u8a55\u4fa1<\/a>\u306f\u4e3b\u306b\u95a2\u7a0e\u5b9a\u7387\u6cd5\u306b\u57fa\u3065\u304d\u3001<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=open-policy-marine-cargo-insurance\">\u30a4\u30f3\u30dc\u30a4\u30b9<\/a>\u4fa1\u683c\u3092\u57fa\u790e\u306b\u5fc5\u8981\u306a\u52a0\u7b97\u30fb\u6e1b\u7b97\u3092\u884c\u3044\u3001\u6700\u7d42\u7684\u306a\u8ab2\u7a0e\u4fa1\u683c\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5b9f\u52d9\u306e\u6d41\u308c<\/h2>\n<ol>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u4fa1\u683c\uff08\u53d6\u5f15\u4fa1\u683c\uff09\u306e\u78ba\u8a8d<\/li>\n<li>\u52a0\u7b97\u8981\u7d20\uff08<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-valuation-dutiable-value\">\u904b\u8cc3<\/a>\u3001<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=english-marine-insurance-act-1906\">\u4fdd\u967a\u6599<\/a>\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\uff09\u306e\u7b97\u51fa<\/li>\n<li>\u6e1b\u7b97\u8981\u7d20\uff08\u7279\u5b9a\u306e\u5272\u5f15\u3084\u5024\u5f15\u304d\u7b49\uff09\u306e\u78ba\u8a8d<\/li>\n<li>\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\uff08<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=tariff-quota-ministry-of-economy-trade-and-industry\">CIF\u4fa1\u683c<\/a>\u30d9\u30fc\u30b9\uff09<\/li>\n<li>\u7279\u6b8a\u53d6\u5f15\uff08\u9006\u59d4\u8a17\u52a0\u5de5\u8cbf\u6613\u3001\u640d\u50b7\u8ca8\u7269\u7b49\uff09\u306e\u5834\u5408\u306f\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u8abf\u6574<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=overview-of-import-customs-clearance-procedures\">\u95a2\u7a0e<\/a>\u7533\u544a\u66f8\u985e\u3078\u306e\u8a18\u8f09\u30fb\u63d0\u51fa<\/li>\n<\/ol>\n<h2>\u4e3b\u8981\u66f8\u985e<\/h2>\n<ul>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u5546\u696d\u9001\u308a\u72b6\uff09<\/li>\n<li>\u904b\u8cc3\u30fb\u4fdd\u967a\u6599\u8a3c\u660e\u66f8<\/li>\n<li>\u5951\u7d04\u66f8\u30fb\u6ce8\u6587\u66f8<\/li>\n<li>\u30d1\u30c3\u30ad\u30f3\u30b0\u30ea\u30b9\u30c8<\/li>\n<li>\u95a2\u7a0e\u7533\u544a\u66f8\uff08<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=overview-of-import-customs-clearance-procedures\">\u8f38\u5165\u7533\u544a<\/a>\u66f8\uff09<\/li>\n<li>\u95a2\u7a0e\u8a55\u4fa1\u7533\u544a\u66f8\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09<\/li>\n<\/ul>\n<h2>\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<ul>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u4fa1\u683c\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u904b\u8cc3\u3084\u4fdd\u967a\u6599\u306f\u3001<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=incoterms-risk-transfer-timing\">CIF<\/a>\u4fa1\u683c\u7b97\u51fa\u306e\u305f\u3081\u5fc5\u305a\u52a0\u7b97\u3059\u308b<\/li>\n<li>\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u7b49\u3001\u95a2\u7a0e\u8a55\u4fa1\u4e0a\u52a0\u7b97\u304c\u5fc5\u8981\u306a\u8cbb\u7528\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u7279\u6b8a\u53d6\u5f15\uff08\u9006\u59d4\u8a17\u52a0\u5de5\u8cbf\u6613\u3084\u640d\u50b7\u8ca8\u7269\u7b49\uff09\u306f\u3001\u95a2\u7a0e\u5b9a\u7387\u6cd5\u306e\u8a72\u5f53\u6761\u6587\u3092\u53c2\u7167\u3057\u9069\u5207\u306b\u51e6\u7406\u3059\u308b<\/li>\n<li>\u66f8\u985e\u306e\u6574\u5408\u6027\u3084\u8a3c\u6191\u306e\u4fdd\u5b58\u304c\u91cd\u8981<\/li>\n<\/ul>\n<h2>\u6ce8\u610f\u70b9<\/h2>\n<ul>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u4fa1\u683c\u304c\u53d6\u5f15\u5b9f\u614b\u3068\u7570\u306a\u308b\u5834\u5408\u3001<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=convention-on-international-trade-in-endangered-species-of-wild-fauna-and-flora-cites\">\u7a0e\u95a2<\/a>\u304b\u3089\u8ffd\u52a0\u8cc7\u6599\u306e\u63d0\u51fa\u3084\u4fee\u6b63\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u52a0\u7b97\u30fb\u6e1b\u7b97\u8981\u7d20\u306e\u5224\u65ad\u306f\u3001\u95a2\u7a0e\u5b9a\u7387\u6cd5\u3084\u901a\u9054\u306b\u57fa\u3065\u304d\u614e\u91cd\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u7279\u6b8a\u53d6\u5f15\u3084\u4f8b\u5916\u898f\u5b9a\u306e\u9069\u7528\u6642\u306f\u3001\u5fc5\u305a\u8a72\u5f53\u6cd5\u4ee4\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n<h2>\u5177\u4f53\u4f8b<\/h2>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"4\">\n<tbody>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u91d1\u984d\uff08\u5186\uff09<\/th>\n<\/tr>\n<tr>\n<td>\u30a4\u30f3\u30dc\u30a4\u30b9\u4fa1\u683c\uff08<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=incoterms-risk-transfer-timing\">FOB<\/a>\uff09<\/td>\n<td>1,000,000<\/td>\n<\/tr>\n<tr>\n<td>\u904b\u8cc3<\/td>\n<td>100,000<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u967a\u6599<\/td>\n<td>10,000<\/td>\n<\/tr>\n<tr>\n<td>\u52a0\u7b97\u8981\u7d20\uff08\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\uff09<\/td>\n<td>20,000<\/td>\n<\/tr>\n<tr>\n<td>\u6e1b\u7b97\u8981\u7d20\uff08\u5024\u5f15\u304d\u7b49\uff09<\/td>\n<td>-5,000<\/td>\n<\/tr>\n<tr>\n<th>\u8ab2\u7a0e\u4fa1\u683c\uff08CIF\uff09<\/th>\n<th>1,125,000<\/th>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u4fa1\u683c\u306b\u5fc5\u8981\u306a\u52a0\u7b97\u30fb\u6e1b\u7b97\u3092\u884c\u3044\u3001\u8ab2\u7a0e\u4fa1\u683c\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h2>\u95a2\u9023\u7528\u8a9e<\/h2>\n<ul>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-procedures-for-international-postal-items\">\u8ab2\u7a0e\u4fa1\u683c<\/a><\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-valuation-dutiable-value\">\u95a2\u7a0e\u8a55\u4fa1<\/a><\/li>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u4fa1\u683c<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=tariff-quota-ministry-of-economy-trade-and-industry\">CIF\u4fa1\u683c<\/a><\/li>\n<li>\u9006\u59d4\u8a17\u52a0\u5de5\u8cbf\u6613<\/li>\n<li>\u95a2\u7a0e\u5b9a\u7387\u6cd5<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=overview-of-import-customs-clearance-procedures\">\u8f38\u5165\u7533\u544a<\/a><\/li>\n<li>\u95a2\u7a0e\u8a55\u4fa1\u901a\u9054<\/li>\n<\/ul>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306f\u3001\u95a2\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u6b63\u78ba\u306a\u7d0d\u4ed8\u306e\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u306a\u5b9f\u52d9\u3067\u3059\u3002\u52a0\u7b97\u30fb\u6e1b\u7b97\u8981\u7d20\u3084\u7279\u6b8a\u53d6\u5f15\u306e\u53d6\u6271\u3044\u306b\u6ce8\u610f\u3057\u3001\u95a2\u4fc2\u6cd5\u4ee4\u3084\u901a\u9054\u3092\u53c2\u7167\u3057\u306a\u304c\u3089\u9069\u5207\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u516c\u5f0f\u60c5\u5831\u30fb\u53c2\u8003URL<\/h2>\n<ul>\n<li><strong>\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8:<\/strong> <a href=\"https:\/\/www.customs.go.jp\/zeikan\/seido\/kanzeihyouka\/keisan_index.htm\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.customs.go.jp\/zeikan\/seido\/kanzeihyouka\/keisan_index.htm<\/a><\/li>\n<\/ul>\n<p><!-- tmi-mw-footer-end --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8f38\u5165\u8ca8\u7269\u306e\u8ab2\u7a0e\u4fa1\u683c\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u95a2\u7a0e\u8a55\u4fa1\u306e\u5b9f\u52d9\u624b\u9806\u3084\u6ce8\u610f\u70b9\u3001\u4e3b\u8981\u66f8\u985e\u3092\u6574\u7406\u3057\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u5411\u3051\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"featured_media":0,"template":"","maritime_category":[23],"class_list":["post-643","maritime_term","type-maritime_term","status-publish","hentry","maritime_category-customs"],"_links":{"self":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term\/643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term"}],"about":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/types\/maritime_term"}],"version-history":[{"count":2,"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term\/643\/revisions"}],"predecessor-version":[{"id":645,"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term\/643\/revisions\/645"}],"wp:attachment":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/media?parent=643"}],"wp:term":[{"taxonomy":"maritime_category","embeddable":true,"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_category?post=643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}