An object of the present invention is to provide a highly reliable and economical comparison target company selection system which can save labor of manual selection of a comparison target company in the transfer price tax system. A comparison target company selection system 1 of the present invention verifies storage means for storing company information of a plurality of companies, and verifies the similarity between a company to be verified and a company stored in the storage means. Analysis means that calculates based on the company information of the target company and the company information of the company stored in the storage means, Candidates that can be the plurality of comparison targets based on the degree of similarity calculated by the analysis means It has selection means to further narrow down the company. [Selected figure] Figure 1
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