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＜Upper-Intermediate＞ Lesson No.30
Verification and Adjustment of Customs Valuation / 関税評価額の適正性確認と調整
０．Greetings & Ice-break (2min.)｜挨拶と導入
0-1 Greetings
Let’s practice a short small talk that you can use to greet a business partner and start building a good relationship.
講師との挨拶を兼ねて、ビジネスパートナーと信頼関係を築くための短いスモールトークを練習してみましょう。
[Tips / 会話のヒント]
・Can you hear me clearly?
私の声はクリアに聞こえますか？
・How's your day going so far?
今日はどんな一日でしたか？
・Talk about one small topic (Work, Weather, News, Hometown, Sports event, etc.)
軽い話題について話しましょう（仕事、天気、ニュース、地元、スポーツイベントなど）
0-2 Introduction
In today’s lesson, we’ll learn about the following situation. Have you ever experienced something similar?
本日のレッスンでは以下のようなシチュエーションについて学びます。同様のシチュエーションを経験したことがありますか？
- If you have experience, please tell us what it was like, what was difficult, or what you learned.
経験があれば、どんな内容だったか、難しかったことや学んだことなどを教えて下さい。
- If you don’t have experience, try to imagine yourself handling that situation in English.
What do you think would be challenging?
経験がなければ、英語でその状況に対応しているところを想像してみましょう。どんなことが難しそうですか？
Situation / シチュエーション
Customs inquiry about import cargo valuation requires explanation of declared price validity and related party transaction pricing to avoid additional duty assessment.
税関から輸入貨物の関税評価額照会があり申告価格根拠説明が求められ、取引価格妥当性確認と追徴課税回避対応が必要な場面です。
1. Read (2 min)｜型を学ぶ
Let's read the following key sentences aloud!
下記の文章や単語を順番に音読しましょう！
1-1 Basic phrases
１．Let me clarify the pricing structure...（価格構造を明確にさせてください...）
２．We assessed comparable transactions with...（...との類似取引を評価しました）
３．We confirmed that our price falls within...（当社の価格が...内に収まることを確認しました）
４．We prepared documentation showing...（...を示す書類を準備しました）
５．We will submit all relevant documents within...（...以内にすべての関連書類を提出いたします）
６．We will coordinate with our overseas supplier to...（...するため海外の供給元と調整いたします）
７．We are committed to transparent communication...（透明性のあるコミュニケーションに取り組んでおります...）
1-2 Essential words
１．clarify（明確にする）
２．assess（評価する）
３．validate（証明する）
４．submit（提出する）
５．calculate（計算する）
６．disclosure（開示）
７．ensure（確保する）
８．revise（修正する）
９．coordinate（調整する）
１０．monitor（監視する）
2. Try (3 min)｜ロールプレイ練習
Let’s practice the role-play.
ロールプレイの練習をしましょう！
Situation / シチュエーション（Reference again）
Customs inquiry about import cargo valuation requires explanation of declared price validity and related party transaction pricing to avoid additional duty assessment.
税関から輸入貨物の関税評価額照会があり申告価格根拠説明が求められ、取引価格妥当性確認と追徴課税回避対応が必要な場面です。
👨💼【Teacher / Customs Officer】:
Good morning. We need to discuss the declared value for your recent import. The transaction price appears lower than comparable goods. Can you explain the basis for this valuation?
（おはようございます。最近の輸入品の申告価格について話し合う必要があります。取引価格が類似品より低く見えます。この評価の根拠を説明していただけますか？）
🧑🎓【Student / Trade Administration Staff】:
Good morning. Let me clarify the pricing structure. We purchased the goods at 8500 USD per unit from our overseas supplier. This price reflects a volume discount because we committed to a 12-month contract for 500 units.
（おはようございます。価格構造を明確にさせてください。海外の供給元から1台あたり8500米ドルで商品を購入しました。この価格は、500台の12か月契約を約束したため、数量割引が反映されています。）
👨💼【Teacher / Customs Officer】:
I see. However, the supplier is your affiliated company. We are concerned that the price may not represent an independent transaction. How can you demonstrate that this is an arm's length price?
（なるほど。しかし、供給元は貴社の関連会社ですね。価格が独立した取引を表していない可能性を懸念しています。これが独立企業間価格であることをどのように証明できますか？）
🧑🎓【Student / Trade Administration Staff】:
Understood. We assessed comparable transactions with unrelated parties in the same market. First, we collected price data from 3 independent suppliers for similar products. Second, we confirmed that our price falls within the acceptable range. Third, we prepared documentation showing the discount calculation based on volume commitment. This validates that our transaction price is consistent with market conditions.
（承知しました。同じ市場で非関連者との類似取引を評価しました。第一に、類似製品について3社の独立供給元から価格データを収集しました。第二に、当社の価格が許容範囲内に収まることを確認しました。第三に、数量約束に基づく割引計算を示す書類を準備しました。これにより、当社の取引価格が市場状況と一致していることが証明されます。）
👨💼【Teacher / Customs Officer】:
That helps. But we still need to verify the actual costs. Can you submit detailed invoices and the contract terms? We must calculate the customs value accurately to avoid additional duty assessment.
（それは参考になります。しかし、実際の費用を検証する必要があります。詳細な請求書と契約条件を提出していただけますか？追加関税査定を避けるため、関税評価額を正確に計算しなければなりません。）
🧑🎓【Student / Trade Administration Staff】:
Certainly. We will submit all relevant documents within 3 business days. The package will include the purchase contract, invoices, payment records, and the comparable price analysis. We are committed to full disclosure to ensure proper valuation.
（承知しました。3営業日以内にすべての関連書類を提出いたします。パッケージには購入契約、請求書、支払記録、および類似価格分析が含まれます。適正な評価を確保するため、完全な開示に取り組んでおります。）
👨💼【Teacher / Customs Officer】:
Good. One more concern. The freight and insurance costs are not clearly stated in your declaration. These must be included in the customs value. Can you clarify these amounts?
（よろしいです。もう1つ懸念があります。申告書に運賃と保険費用が明確に記載されていません。これらは関税評価額に含める必要があります。これらの金額を明確にしていただけますか？）
🧑🎓【Student / Trade Administration Staff】:
You are correct. The freight cost is 450 USD per unit and insurance is 75 USD per unit. We apologize for the incomplete disclosure. We will revise the declaration immediately to reflect the accurate customs value of 9025 USD per unit. This ensures compliance with valuation regulations.
（おっしゃる通りです。運賃は1台あたり450米ドル、保険は1台あたり75米ドルです。不完全な開示をお詫び申し上げます。直ちに申告を修正し、正確な関税評価額である1台あたり9025米ドルを反映させます。これにより評価規則への準拠が確保されます。）
👨💼【Teacher / Customs Officer】:
I appreciate your cooperation. Please ensure all documents are submitted on time. If the valuation is validated, we can proceed without imposing additional duties. However, any further discrepancy will trigger a formal audit.
（ご協力に感謝します。すべての書類を期限内に提出してください。評価が検証されれば、追加関税を課すことなく進めることができます。ただし、さらなる不一致があれば正式な監査が開始されます。）
🧑🎓【Student / Trade Administration Staff】:
Understood completely. We will coordinate with our overseas supplier to gather all supporting evidence. We are committed to transparent communication and will monitor the submission process closely. Thank you for your guidance on this matter.
（完全に承知しました。すべての裏付け証拠を集めるため、海外の供給元と調整いたします。透明性のあるコミュニケーションに取り組み、提出プロセスを綿密に監視いたします。この件についてご指導いただきありがとうございます。）
👨💼【Teacher / Customs Officer】:
Thank you for your prompt response. I look forward to receiving the complete documentation. Once we validate the information, we can finalize the customs value and close this inquiry.
（迅速な対応をありがとうございます。完全な書類の受領を楽しみにしています。情報を検証次第、関税評価額を確定し、この照会を終了できます。）
3. Use (4 min)｜ロールプレイ & 実践（空欄補完）
Let's perform the role-play and fill in the blanks by translating the Japanese into English!
空欄の日本語を英語に訳しながら、ロールプレイを実践してみましょう！
Situation / シチュエーション（Reference again）
Customs inquiry about import cargo valuation requires explanation of declared price validity and related party transaction pricing to avoid additional duty assessment.
税関から輸入貨物の関税評価額照会があり申告価格根拠説明が求められ、取引価格妥当性確認と追徴課税回避対応が必要な場面です。
👨💼【Teacher / Customs Officer】:
Good morning. We need to discuss the declared value for your recent import. The transaction price appears lower than comparable goods. Can you explain the basis for this valuation?
🧑🎓【Student / Trade Administration Staff】:
Good morning. Let me ［明確にする］ the pricing structure. We purchased the goods at 8500 USD per unit from our overseas supplier. This price reflects a volume discount because we committed to a 12-month contract for 500 units.
👨💼【Teacher / Customs Officer】:
I see. However, the supplier is your affiliated company. We are concerned that the price may not represent an independent transaction. How can you demonstrate that this is an arm's length price?
🧑🎓【Student / Trade Administration Staff】:
Understood. We ［評価する］ comparable transactions with unrelated parties in the same market. First, we collected price data from 3 independent suppliers for similar products. Second, we confirmed that our price falls within the acceptable range. Third, we prepared documentation showing the discount ［計算する］ based on volume commitment. This ［証明する］ that our transaction price is consistent with market conditions.
👨💼【Teacher / Customs Officer】:
That helps. But we still need to verify the actual costs. Can you submit detailed invoices and the contract terms? We must calculate the customs value accurately to avoid additional duty assessment.
🧑🎓【Student / Trade Administration Staff】:
Certainly. We will ［提出する］ all relevant documents within 3 business days. The package will include the purchase contract, invoices, payment records, and the comparable price analysis. We are committed to full ［開示］ to ［確保する］ proper valuation.
👨💼【Teacher / Customs Officer】:
Good. One more concern. The freight and insurance costs are not clearly stated in your declaration. These must be included in the customs value. Can you clarify these amounts?
🧑🎓【Student / Trade Administration Staff】:
You are correct. The freight cost is 450 USD per unit and insurance is 75 USD per unit. We apologize for the incomplete ［開示］. We will ［修正する］ the declaration immediately to reflect the accurate customs value of 9025 USD per unit. This ensures compliance with valuation regulations.
👨💼【Teacher / Customs Officer】:
I appreciate your cooperation. Please ensure all documents are submitted on time. If the valuation is validated, we can proceed without imposing additional duties. However, any further discrepancy will trigger a formal audit.
🧑🎓【Student / Trade Administration Staff】:
Understood completely. We will ［調整する］ with our overseas supplier to gather all supporting evidence. We are committed to transparent communication and will ［監視する］ the submission process closely. Thank you for your guidance on this matter.
👨💼【Teacher / Customs Officer】:
Thank you for your prompt response. I look forward to receiving the complete documentation. Once we validate the information, we can finalize the customs value and close this inquiry.
4. Challenge (7 min)｜応用実践
Let's perform the role-play and fill in the blanks by translating the Japanese into English!
空欄の日本語を英語に訳しながら、ロールプレイを実践してみましょう！
*Let's practice this part repeatedly until we can speak it smoothly.
このパートはスムーズにスピーキングできるようになるまで繰り返し練習しましょう。
Situation / シチュエーション（Reference again）
Customs inquiry about import cargo valuation requires explanation of declared price validity and related party transaction pricing to avoid additional duty assessment.
税関から輸入貨物の関税評価額照会があり申告価格根拠説明が求められ、取引価格妥当性確認と追徴課税回避対応が必要な場面です。
👨💼【Teacher / Customs Officer】:
Good morning. We need to discuss the declared value for your recent import. The transaction price appears lower than comparable goods. Can you explain the basis for this valuation?
🧑🎓【Student / Trade Administration Staff】:
Good morning. ［価格構造を明確にさせてください。］ We purchased the goods at 8500 USD per unit from our overseas supplier. This price reflects a volume discount because we committed to a 12-month contract for 500 units.
👨💼【Teacher / Customs Officer】:
I see. However, the supplier is your affiliated company. We are concerned that the price may not represent an independent transaction. How can you demonstrate that this is an arm's length price?
🧑🎓【Student / Trade Administration Staff】:
Understood. ［同じ市場で非関連者との類似取引を評価しました。］ First, we collected price data from 3 independent suppliers for similar products. Second, ［当社の価格が許容範囲内に収まることを確認しました。］ Third, we prepared documentation showing the discount calculation based on volume commitment. This validates that our transaction price is consistent with market conditions.
👨💼【Teacher / Customs Officer】:
That helps. But we still need to verify the actual costs. Can you submit detailed invoices and the contract terms? We must calculate the customs value accurately to avoid additional duty assessment.
🧑🎓【Student / Trade Administration Staff】:
Certainly. ［3営業日以内にすべての関連書類を提出いたします。］ The package will include the purchase contract, invoices, payment records, and the comparable price analysis. We are committed to full disclosure to ensure proper valuation.
👨💼【Teacher / Customs Officer】:
Good. One more concern. The freight and insurance costs are not clearly stated in your declaration. These must be included in the customs value. Can you clarify these amounts?
🧑🎓【Student / Trade Administration Staff】:
You are correct. The freight cost is 450 USD per unit and insurance is 75 USD per unit. We apologize for the incomplete disclosure. We will revise the declaration immediately to reflect the accurate customs value of 9025 USD per unit. This ensures compliance with valuation regulations.
👨💼【Teacher / Customs Officer】:
I appreciate your cooperation. Please ensure all documents are submitted on time. If the valuation is validated, we can proceed without imposing additional duties. However, any further discrepancy will trigger a formal audit.
🧑🎓【Student / Trade Administration Staff】:
Understood completely. ［すべての裏付け証拠を集めるため、海外の供給元と調整いたします。］ We are committed to transparent communication and will monitor the submission process closely. Thank you for your guidance on this matter.
👨💼【Teacher / Customs Officer】:
Thank you for your prompt response. I look forward to receiving the complete documentation. Once we validate the information, we can finalize the customs value and close this inquiry.
\ If you have some extra capacity, give it a try（余力があればやってみましょう）/
5. Real-world application (5 min)｜実務応用
Let's speak freely with the phrases and flow we learned today. If you can, imagine your real job—it makes practice more effective.
本日学習した単語やフレーズ、会話の流れを思い出しながら、自由に話してみましょう。可能であれば、自身の実務を想像しながら話すと効果的です。
Situation / シチュエーション
Customs has questioned the declared value of your imported goods and requested supporting documents.
You need to explain the transaction price and provide evidence that it represents a fair market value.
税関が輸入品の申告価格に疑問を持ち、裏付け書類の提出を求めてきました。
取引価格を説明し、それが公正な市場価格を表していることを証明する必要があります。
👨💼【Teacher / Customs Officer】:
We need clarification on your declared customs value. Can you explain the pricing basis and provide supporting documentation?
（申告された関税評価額について説明が必要です。価格の根拠を説明し、裏付け書類を提供していただけますか？）
🧑🎓【Student / Your Role】:
(Free Speaking based on today's lesson)
Hints / ヒント
１． Clarify the transaction price structure
２． Assess comparable market transactions
３． Submit required documentation promptly
４． Coordinate with overseas suppliers
※This is not a role-play. Please speak until you finish your thoughts.
このパートはロールプレイ形式ではありません。最後まで通して話してみましょう。
6. Wrap-up (2 min) ｜レッスンの振り返り
Let's review today's lesson with your teacher!
今日のレッスンについて講師と振り返ってみましょう！
6-1 Comments from student
・Good points / 良かったところ・上手くできたところ
・Things to work on / 今後強化したいところ
6-2 Feedback from teacher
・Good points / 良かった点
・Things to work on / 今後の強化ポイント
・What to review / 復習ポイント
*6-3 Questions from student (if any)
Japanese translation（日本語訳）
1. Read (2min)（型を学ぶ）｜基本フレーズ
2. Try (4min)（ロールプレイ練習）｜型を使った練習
Let’s practice the role-play.
ロールプレイの練習をしましょう！
3. Use (7min)｜応用
Let’s perform the role-play and filling in the missing English!
英語を補完しながら、ロールプレイを実践してみましょう！
4. Challenge (7min)｜実践
Let’s perform the role-play and filling in the missing English!
英語を補完しながら、ロールプレイを実践してみましょう！
5. Wrap-up (3min) – レッスンの振り返り
"Let’s review today’s lesson with your teacher!”
「今日のレッスンについて講師と振り返ってみましょう！」
5-1. Comments from Student
- Good points / 良かったところ・上手くできたところ
- Things to work on / 今後強化したいところ
5-2. Feedback from Teacher
- Good points / 良かった点
- Things to work on / 今後の強化ポイント
- What to review / 復習ポイント
5-3. Question from Students (If any)
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