{"id":3285,"date":"2015-03-17T09:56:20","date_gmt":"2015-03-17T17:56:20","guid":{"rendered":"http:\/\/smartandresponsible.com\/blog\/?p=3285"},"modified":"2015-03-23T23:28:27","modified_gmt":"2015-03-24T07:28:27","slug":"fbar","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/fbar\/","title":{"rendered":"FBAR(Foreign bank and Financial Accounts)\u306e\u7533\u8acb"},"content":{"rendered":"<p>\u300cFBAR(Foreign bank and Financial Accounts)\u306e\u7533\u8acb\u3092\u305a\u3063\u3068\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u304c\uff65\uff65\uff65\u300d\u3068\u3044\u3046\u3054\u8cea\u554f\u3092\u3088\u304f\u3044\u305f\u3060\u304d\u307e\u3059\u3002FBAR\u3068\u306f\u30a2\u30e1\u30ea\u30ab\u8ca1\u52d9\u7701\uff08Department of Treasury\uff09\u306b\u5bfe\u3057\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u3042\u308b\u53e3\u5ea7\u60c5\u5831\u3092\u5c4a\u3051\u308b\u3082\u306e\u3067\u3001\u3053\u308c\u3089\u306e\u53e3\u5ea7\u306e\u6b8b\u9ad8\u306e\u5408\u8a08\u304c$10,000\u4ee5\u4e0a\u3067\u3042\u308b\u4eba\u306f\u6bce\u5e746\u670830\u65e5\u307e\u3067\u306b\u5c4a\u51fa\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c4a\u51fa\u3092\u6020\u3063\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u9ad8\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u7533\u8acb\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u5927\u304d\u306a\u4e0d\u5b89\u3092\u62b1\u3048\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305a\u3063\u3068\u7533\u8acb\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3001\u3044\u304d\u306a\u308a\u7533\u8acb\u3092\u306f\u3058\u3081\u305f\u3089\u3001\u904e\u53bb\u306e\u5206\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f\u904e\u53bb\u306e\u7533\u8acb\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u30d0\u30ec\u3066\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u30fb\u30fb\u306a\u3069\u3001\u5fc3\u914d\u304c\u6b8b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>FBAR\u306e\u76ee\u7684<\/h2>\n<p>FBAR\u306f\u3001\u8cc7\u7523\u96a0\u3057\u306a\u3069\u306b\u3088\u308b\u4e0d\u5f53\u306a\u8131\u7a0e\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u3001\u3072\u3044\u3066\u306f\u30c6\u30ed\u30ea\u30b9\u30c8\u884c\u70ba\u306e\u305f\u3081\u306e\u8cc7\u91d1\u4f5c\u308a\u306a\u3069\u306e\u4e0d\u6cd5\u306a\u884c\u70ba\u3092\u898b\u3064\u3051\u3001\u8abf\u67fb\u3092\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3057\u3066\u3044\u307e\u3059\u3002FBAR\u7533\u8acb\u306e\u65bd\u884c\u306fIRS\u306b\u4e00\u4efb\u3055\u308c\u3066\u304a\u308a\u3001\u540c\u3058IRS\u304c\u57f7\u884c\u3092\u53f8\u3063\u3066\u3044\u308b\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3068\u6df7\u540c\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001FBAR\u306f\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3068\u306f\u5225\u7269\u3067\u3059\u3002\u7533\u8acb\u306e\u30b7\u30b9\u30c6\u30e0\u3082\u5225\u3067\u3059\u3057\u3001\u671f\u65e5\u3082\u5225\u3067\u3059\uff08\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f\u901a\u5e384\/15\u3001FBAR\u306f6\/30\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>FBAR\u3092\u7533\u8acb\u305b\u306d\u3070\u306a\u3089\u306a\u3044\u4eba\u306f\uff1f<\/h2>\n<p>\u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u3001\u30a2\u30e1\u30ea\u30ab\u5c45\u4f4f\u8005\u3001\u682a\u5f0f\u4f1a\u793e\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3001\u30c8\u30e9\u30b9\u30c8\u3001\u30a8\u30b9\u30c6\u30fc\u30c8\u306e\u3069\u308c\u304b\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306b\u81ea\u5206\u540d\u7fa9\u306e\u91d1\u878d\u53e3\u5ea7\u6301\u3063\u3066\u3044\u308b\u3001\u3042\u308b\u3044\u306f\u81ea\u5206\u306e\u540d\u7fa9\u3067\u306f\u306a\u304f\u3068\u3082\u3001Signature Authority\u304c\u3042\u308b\uff08\u81ea\u5206\u306e\u30b5\u30a4\u30f3\u306b\u3088\u3063\u3066\u3001\u91d1\u878d\u8cc7\u7523\u3092\u5f15\u304d\u51fa\u3059\u6a29\u9650\u304c\u3042\u308b\uff09\u3001\u3042\u308b\u3044\u306fAccount Authority\u304c\u3042\u308b\uff08\u30b5\u30a4\u30f3\u3092\u4ecb\u3057\u3066\u3067\u306f\u306a\u3044\u304c\u3001\u53e3\u982d\u306e\u6307\u793a\u3084\u305d\u306e\u4ed6\u306e\u4f3c\u305f\u3088\u3046\u306a\u65b9\u6cd5\u3067\u3001\u91d1\u878d\u8cc7\u7523\u3092\u5f15\u304d\u51fa\u3059\u6a29\u9650\u304c\u3042\u308b\uff09\u53e3\u5ea7\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u4e00\u5e74\u306e\u3069\u306e\u4e00\u6642\u70b9\u3067\u3082\u305d\u306e\u5408\u8a08\u6b8b\u9ad8\u304c$10,000\u3092\u8d8a\u3048\u305f\u4eba\u304c\u5bfe\u8c61\u3067\u3059\u3002\u5bfe\u8c61\u306b\u306a\u308b\u53e3\u5ea7\u306f\u3001\u5b9a\u671f\u9810\u91d1\u3001\u666e\u901a\u9810\u91d1\u3001CD\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u6295\u8cc7\u53e3\u5ea7\u3001\u91d1\u878d\u6d3e\u751f\u5546\u54c1\u53e3\u5ea7\u3001\u305d\u306e\u4ed6\u91d1\u878d\u53e3\u5ea7\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30b8\u30e7\u30a4\u30f3\u30c8\u53e3\u5ea7\u306e\u5834\u5408\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u305d\u308c\u305e\u308c\u306e\u6240\u6709\u8005\u304c\u5225\u3005\u306bFBAR\u3092\u7533\u8acb\u3057\u307e\u3059\u3002\u305f\u3060\u3001\u914d\u5076\u8005\u3067\u30b8\u30e7\u30a4\u30f3\u30c8\u53e3\u5ea7\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u3072\u3068\u308a\u304c\u30b8\u30e7\u30a4\u30f3\u30c8\u53e3\u5ea7\u4ee5\u5916\u306b\u306f\u81ea\u5206\u306e\u307f\u306e\u53e3\u5ea7\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u7247\u65b9\u306eFBAR\u3067\u3082\u3046\u3072\u3068\u308a\u306e\u914d\u5076\u8005\u304c\u30b8\u30e7\u30a4\u30f3\u30c8\u53e3\u5ea7\u306e\u6240\u6709\u8005\u3067\u3042\u308b\u65e8\u7533\u8acb\u3059\u308c\u3070\u3001\u592b\u5a66\u3072\u3068\u308a\u3072\u3068\u308a\u306eFBAR\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30b8\u30e7\u30a4\u30f3\u30c8\u53e3\u5ea7\u4ee5\u5916\u306b\u500b\u4eba\u3067\u5225\u3005\u306e\u53e3\u5ea7\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u57fa\u672c\u3069\u304a\u308a\u305d\u308c\u305e\u308c\u306b\u7533\u8acb\u3057\u307e\u3059\u3002<\/p>\n<p>FBAR\u306e\u8a18\u9332\u306f5\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u81ea\u5206\u3067\u3067\u304d\u308b\uff1f<\/h2>\n<p><a target=\"_blank\" href=\"http:\/\/bsaefiling.fincen.treas.gov\/main.html\" >FBAR\u306eWeb\u30b5\u30a4\u30c8<\/a>\u3067\u81ea\u5206\u3067\u3067\u304d\u307e\u3059\u3002\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u81ea\u5206\u3067\u3057\u3066\u3044\u308b\u4eba\u3067\u3042\u308c\u3070\u3001\u304a\u305d\u3089\u304fFBAR\u306f\u554f\u984c\u306a\u304f\u7533\u8acb\u3067\u304d\u308b\u3067\u3057\u3087\u3046\uff08FBAR\u306e\u307b\u3046\u304c\u5165\u529b\u60c5\u5831\u304c\u305a\u3063\u3068\u7c21\u5358\u3067\u3001\u82f1\u8a9e\u3055\u3048\u7406\u89e3\u3067\u304d\u308c\u3070\u6c7a\u3057\u3066\u96e3\u3057\u3044\u4f5c\u696d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff09\u3002\u3042\u308b\u3044\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u304a\u9858\u3044\u3057\u3066\u3044\u308b\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u3055\u3093\u306b\u4e00\u7dd2\u306bFBAR\u7533\u8acb\u3082\u304a\u9858\u3044\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u7533\u8acb\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306f\uff1f<\/h2>\n<p>IRS\u304cFBAR\u57f7\u884c\u306e\u5b9f\u6a29\u3092\u4e00\u4efb\u3055\u308c\u305f2003\u5e74\u3042\u305f\u308a\u304b\u3089IRS\u306e\u30a2\u30b0\u30ec\u30c3\u30b7\u30d6\u306a\u5ba3\u4f1d\u6d3b\u52d5\u304c\u529f\u3092\u594f\u3057\u3001FBAR\u306e\u77e5\u540d\u5ea6\u3082\u4e0a\u304c\u3063\u3066\u304d\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u3064\u308cFBAR\u7533\u8acb\u8005\u306e\u6570\u3082\u52a0\u901f\u5ea6\u7684\u306b\u5897\u3048\u3066\u304d\u307e\u3057\u305f\u3002\u305d\u308c\u3067\u3082\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u6bce\u5e74\u304d\u3061\u3093\u3068\u884c\u3063\u3066\u3044\u308b\u4eba\u3067\u3082\u3001FBAR\u306e\u3053\u3068\u3092\u77e5\u3089\u306a\u304f\u3066\u7533\u8acb\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306f\u307e\u3060\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30da\u30ca\u30eb\u30c6\u30a3\u306fIRS\u304c\u67fb\u5b9a\u3057\u6c7a\u5b9a\u3057\u307e\u3059\u3002Civil\uff08\u6c11\u6cd5\uff09\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3001Criminal\uff08\u5211\u6cd5\uff09\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u3001\u4e00\u756a\u8efd\u3044Negligent Violation\uff08\u4e0d\u6ce8\u610f\u3067\u306e\u904e\u5931\u306b\u3088\u308b\u9055\u53cd\uff1dCivil\u30da\u30ca\u30eb\u30c6\u30a3\uff09\u3067\u6700\u9ad8$500\u307e\u3067\u306e\u7f70\u91d1\u3001Non-willful Violation\uff08\u6545\u610f\u3067\u306f\u306a\u3044\u9055\u53cd\uff1dCivil \u30da\u30ca\u30eb\u30c6\u30a3\uff09\u3067\u6700\u9ad8$10,000\u307e\u3067\u306e\u7f70\u91d1\u306a\u3069\u304b\u3089\u306f\u3058\u307e\u308a\u3001\u4e00\u756a\u91cd\u3044Knowingly and Willfully Filling False FBAR\uff08\u77e5\u3063\u3066\u3044\u306a\u304c\u3089\u6545\u610f\u306b\u8aa4\u3063\u305fFBAR\u7533\u8acb\u3092\u884c\u3046\uff1dCivil\uff06Criminal\u30da\u30ca\u30eb\u30c6\u30a3\uff09\u306e\u5834\u5408\u3067\u6700\u9ad8$100,000\u304b\u6b8b\u9ad8\u306e50%\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u307b\u3046\u306e\u7f70\u91d1\u30015\u5e74\u307e\u3067\u306e\u7981\u56fa\u5211\u3068\u3044\u3046\u5177\u5408\u3067\u3059\u3002<\/p>\n<p>FBAR\u306e\u3053\u3068\u3092\u77e5\u3089\u306a\u304f\u3066\u904e\u53bb\u4f55\u5e74\u3082\u7533\u8acb\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u5834\u5408\u3001\u5927\u304d\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u5fc3\u914d\u3055\u308c\u308b\u65b9\u3082\u591a\u3044\u3088\u3046\u3067\u3059\u304c\u3001\u7533\u8acb\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u81ea\u52d5\u7684\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u306a\u304c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u3044\u3088\u3046\u3067\u3059\u3002\u305d\u3082\u305d\u3082\u3053\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3001FBAR\u7533\u8acb\u306b\u3064\u3044\u3066\u306e\u610f\u8b58\u3092\u9ad8\u3081\u3001\u3067\u304d\u308b\u3060\u3051\u591a\u304f\u306e\u4eba\u306b\u7533\u8acb\u306e\u5fc5\u8981\u6027\u3092\u77e5\u3063\u3066\u3082\u3089\u3044\u547c\u3073\u304b\u3051\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u610f\u5473\u5408\u3044\u304c\u3042\u308b\u3082\u306e\u3067\u3001\u3080\u3084\u307f\u306b\u7f70\u3057\u305f\u308a\u304a\u91d1\u3092\u96c6\u3081\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002IRS\u306e\u67fb\u5b9a\u8005\u304c\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u60c5\u5831\u3092\u96c6\u3081\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3059\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308b\u30b1\u30fc\u30b9\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u305f\u3060\u3046\u3063\u304b\u308a\u7533\u8acb\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u3059\u3050\u306b\u8ab2\u3059\u4ee3\u308f\u308a\u306b\u3001\u904e\u53bb\u306e\u5fc5\u8981\u306aFBAR\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3068\u3082\u306b\u8b66\u544a\u72b6\u3092\u767a\u884c\u3059\u308b\u306b\u3068\u3069\u3081\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u5927\u3044\u306b\u3042\u308a\u3048\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>IRS\u67fb\u5b9a\u8005\u304c\u8003\u616e\u3059\u308b\u60c5\u5831\u306f\u30011)\u3000\u305d\u306e\u4eba\u304c\u3059\u3067\u306b\u4ee5\u524d\u306bFBAR\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u305b\u3089\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u8b66\u544a\u72b6\u3092\u3046\u3051\u3068\u3063\u305f\u3053\u3068\u304c\u3042\u308b\u304b\u30012)\u3000\u9055\u53cd\u306e\u6027\u8cea\u3084\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u91d1\u984d\u306e\u5927\u304d\u3055\u30013)\u3000\u67fb\u5b9a\u304c\u884c\u308f\u308c\u308b\u9593\u306e\u5f53\u4e8b\u8005\u306e\u5354\u529b\u306e\u5ea6\u5408\u3044\u3000\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u904e\u53bb\u306eFBAR\u3092\u3069\u3046\u3059\u308b\u304b\uff1f<\/h2>\n<p>\u904e\u53bb\u306bFBAR\u3092\u7533\u8acb\u3057\u3066\u3053\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u3044\u304d\u306a\u308a\u672c\u5e74\u5ea6\u304b\u3089\u7533\u8acb\u3092\u59cb\u3081\u3066\u3082\u3088\u3044\u3082\u306e\u304b\u3001\u904e\u53bb\u306e\u672a\u7533\u8acb\u5206\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u306e\u304b\u30fb\u30fb\u30fb\u3068\u3044\u3046\u306e\u306f\u60a9\u307e\u3057\u3044\u554f\u984c\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u3092\u62b1\u3048\u308b\u4eba\u306f\u76f8\u5f53\u6570\u3044\u308b\u3068\u4e88\u60f3\u3055\u308c\u3001IRS\u306f\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u4e0b\u306e\u3088\u3046\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u3064\u304f\u3063\u3066\u3044\u307e\u3059\u3002IRS\u306f\u3001\u4e0b\u8a18\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u53c2\u8003\u306b\u3057\u3064\u3064\u3001\u500b\u3005\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u3067\u304d\u308b\u3088\u3046\u7a0e\u52d9\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u52e7\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>IRS\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001FBAR\u3092\u7533\u8acb\u3057\u3066\u6765\u306a\u304b\u3063\u305f\u4eba\u3067\u3082\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306e\u91d1\u878d\u53e3\u5ea7\u304b\u3089\u306e\u53ce\u5165\u3092\u6bce\u5e74\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u7533\u8acb\u3057\u3066\u304a\u308a\u3001\u5fc5\u8981\u306a\u7a0e\u91d1\u306f\u304d\u3061\u3093\u3068\u7d0d\u3081\u3066\u304a\u308a\u3001IRS\u306eCivil\/Criminal\u3069\u3061\u3089\u3082\u306e\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u3068\u304a\u3089\u305a\u3001\u304b\u3064FBAR\u306e\u672a\u7533\u8acb\u306b\u3064\u3044\u3066IRS\u304b\u3089\u901a\u9054\u306a\u3069\u304c\u6765\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305f\u3060\u5358\u306b\u904e\u53bb\u306b\u7533\u8acb\u3059\u308b\u306f\u305a\u3060\u3063\u305fFBAR\u3092\u3059\u3050\u306b\u7533\u8acb\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u306a\u305c\u7533\u8acb\u304c\u9045\u308c\u305f\u304b\u306e\u7406\u7531\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u3088\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u5916\u56fd\u53e3\u5ea7\u304b\u3089\u306e\u53ce\u5165\u304c\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u3084\u3001<del>\u5916\u56fd\u53e3\u5ea7\u304b\u3089\u306e\u53ce\u5165\u306f\u3042\u3063\u305f\u304c\u5916\u56fd\u3067\u7a0e\u91d1\u3092\u7d0d\u3081Foreign Tax Credit\u3092\u7533\u8acb\u3057\u3066\u5dee\u3057\u5f15\u3051\u3070\u7a0e\u91d1\u304c\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u3082\u3001<\/del>\u542b\u307e\u308c\u307e\u3059\u3002\uff08\u3053\u306e\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u304a\u554f\u3044\u5408\u308f\u305b\u3092\u3044\u305f\u3060\u304d\u541f\u5473\u3057\u305f\u3068\u3053\u308d\u3001\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001IRS\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3042\u308b\u300c\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306e\u91d1\u878d\u53e3\u5ea7\u304b\u3089\u306e\u53ce\u5165\u3092\u6bce\u5e74\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u7533\u8acb\u3057\u3066\u304a\u308a\u300d\u306e\u90e8\u5206\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u904e\u53bbFBAR\u3092\u7533\u8acb\u3059\u308b\u3060\u3051\u3067OK\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306b\u306f\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u3067\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\uff09<\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u4e0a\u4ee5\u5916\u306e\u72b6\u614b\u3001\u305f\u3068\u3048\u3070FBAR\u3082\u7533\u8acb\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u3082\u5916\u56fd\u53e3\u5ea7\u304b\u3089\u306e\u53ce\u5165\u3092\u7533\u8acb\u3057\u3066\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u3082\u3046\u5c11\u3057\u5bfe\u51e6\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u3044\u304d\u306a\u308aFBAR\u306e\u7533\u8acb\u3092\u59cb\u3081\u305f\u5834\u5408\u3001\u904e\u53bb\u306b\u306f\u3053\u308c\u3089\u306e\u53e3\u5ea7\u306f\u5b58\u5728\u3057\u306a\u304b\u3063\u305f\u306e\u304b\u30fb\u30fb\u3068\u3044\u3046\u7591\u554f\u3092\u547c\u3073\u307e\u3059\u3057\u3001\u307e\u305f\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u306f\u53e3\u5ea7\u304b\u3089\u306e\u53ce\u5165\u306f\u4e00\u5207\u7533\u8acb\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u672c\u5f53\u306f\u7533\u8acb\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u306f\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u7591\u60d1\u3082\u308f\u304d\u3042\u304c\u308a\u307e\u3059\u3002\u904e\u53bb\u306eFBAR\u7533\u8acb\u3068\u904e\u53bb\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306e\u4fee\u6b63\uff08Amendment\uff09\u3092\u3053\u305d\u3063\u308a\uff08\uff1f\uff09\u884c\u306a\u3063\u3066\u3001\u305d\u308c\u3067IRS\u304b\u3089\u9023\u7d61\u304c\u6765\u306a\u3044\u3088\u3046\u7948\u308b\u30fb\u30fb\u3068\u3044\u3046\u3084\u308a\u65b9\u306fQuiet Disclosure\uff08\u9759\u304b\u306a\u958b\u793a\uff09\u3068\u3044\u3046\u540d\u524d\u304c\u3064\u3044\u304a\u308a\u3001\u3053\u306e\u3084\u308a\u65b9\u306f\u6b62\u3081\u305f\u307b\u3046\u304c\u3088\u3044\u3068IRS\u306f\u7279\u5225\u306b\u6ce8\u610f\u3092\u547c\u3073\u304b\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u4ee3\u308f\u308a\u306b\u3001IRS\u304c\u547c\u3073\u304b\u3051\u3066\u3044\u308b\u306e\u306fOffshore Voluntary Disclosure Program\uff08OVDP\uff09\u3092\u5229\u7528\u3059\u308b\u3084\u308a\u65b9\u3067\u3059\u3002\u3000OVDP\u306fCriminal\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u3092\u306a\u304f\u3057\u3001Civil\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u307f\u3067\u306e\u89e3\u6c7a\u3092\u63d0\u4f9b\u3059\u308b\u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u3001\u3053\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u8003\u616e\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u3053\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u5165\u308b\u3053\u3068\u3092\u30ea\u30af\u30a8\u30b9\u30c8\u3057IRS\u304b\u3089\u540c\u610f\u3092\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u904e\u53bb\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u4fee\u6b63\u3057\u305f\u3082\u306e\u3001FBAR\u306a\u3069\u5fc5\u8981\u306a\u60c5\u5831\u3092\u3059\u3079\u3066\u63d0\u51fa\u3057\u3001\u7a0e\u91d1\u3001\u9045\u5ef6\u5229\u5b50\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u652f\u6255\u3063\u305f\u3046\u3048\u3067\u89e3\u6c7a\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u3089\u306f\u5358\u306b\u5178\u578b\u7684\u306a\u3075\u305f\u3064\u306e\u4f8b\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u30c8\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u3067\u5bfe\u51e6\u306e\u4ed5\u65b9\u306f\u9055\u3063\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u904e\u53bb\u306eFBAR\u306e\u7533\u8acb\u304c\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u4f1a\u8a08\u58eb\u3084\u7a0e\u91d1\u5c02\u9580\u306e\u5f01\u8b77\u58eb\u3055\u3093\u306b\u76f8\u8ac7\u3055\u308c\u308b\u306e\u304c\u3088\u3044\u3068\u601d\u3044\u307e\u3059\u3002\uff08Smart &amp; Responsible\u3067\u306f\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u696d\u52d9\u3084FBAR\u7533\u8acb\u30b5\u30dd\u30fc\u30c8\u306f\u884c\u3063\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u3000\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300cFBAR(Foreign bank and Financial Accounts)\u306e\u7533\u8acb\u3092\u305a\u3063\u3068\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u304c\uff65\uff65\uff65\u300d\u3068\u3044\u3046\u3054\u8cea\u554f\u3092\u3088\u304f\u3044\u305f\u3060\u304d\u307e\u3059\u3002FBAR\u3068\u306f\u30a2\u30e1\u30ea\u30ab\u8ca1\u52d9\u7701\uff08Department of Treasury\uff09\u306b\u5bfe\u3057\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u3042\u308b\u53e3\u5ea7\u60c5\u5831\u3092\u5c4a\u3051\u308b\u3082\u306e\u3067\u3001\u3053\u308c\u3089\u306e\u53e3\u5ea7\u306e\u6b8b\u9ad8\u306e\u5408\u8a08\u304c$10,000\u4ee5\u4e0a\u3067\u3042\u308b\u4eba\u306f\u6bce\u5e746\u670830\u65e5\u307e\u3067\u306b\u5c4a\u51fa\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c4a\u51fa\u3092\u6020\u3063\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u9ad8\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u7533\u8acb\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u5927\u304d\u306a\u4e0d\u5b89\u3092\u62b1\u3048\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305a\u3063\u3068\u7533\u8acb\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3001\u3044\u304d\u306a\u308a\u7533\u8acb\u3092\u306f\u3058\u3081\u305f\u3089\u3001\u904e\u53bb\u306e\u5206\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f\u904e\u53bb\u306e\u7533\u8acb\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u30d0\u30ec\u3066\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u304b\u30fb\u30fb\u306a\u3069\u3001\u5fc3\u914d\u304c\u6b8b\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":4031,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[62],"tags":[60],"class_list":["post-3285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-60"],"jetpack_publicize_connections":[],"modified_by":"admin","jetpack_featured_media_url":"https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2017\/06\/SP-tomates.jpeg?fit=525%2C350&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/s1OwA5-fbar","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/3285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/comments?post=3285"}],"version-history":[{"count":3,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/3285\/revisions"}],"predecessor-version":[{"id":3290,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/3285\/revisions\/3290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media\/4031"}],"wp:attachment":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media?parent=3285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/categories?post=3285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/tags?post=3285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}