{"id":5104,"date":"2019-11-19T09:58:58","date_gmt":"2019-11-19T17:58:58","guid":{"rendered":"https:\/\/smartandresponsible.com\/blog\/?p=5104"},"modified":"2021-10-03T21:07:19","modified_gmt":"2021-10-04T05:07:19","slug":"fatca2","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/fatca2\/","title":{"rendered":"\u5909\u5316\u3059\u308b\u91d1\u878d\u5e02\u5834(2)\u3000\uff5e\u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u6a29\u3001\u6c38\u4f4f\u6a29\u306e\u653e\u68c4\u3068\u96e2\u8131\u7a0e"},"content":{"rendered":"<p>\u524d\u56de\u306f\u3001\u5e02\u6c11\u6a29\u3001\u6c38\u4f4f\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u7fa9\u52d9\u3084\u898f\u5236\u306b\u3064\u3044\u3066\u3001FATCA\u3068\u7d61\u3081\u306a\u304c\u3089\u898b\u3066\u307f\u307e\u3057\u305f\u3002\u5e02\u6c11\u6a29\u3001\u6c38\u4f4f\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u9650\u308a\u3001\u79c1\u305f\u3061\u306f\u4e16\u754c\u306e\u3069\u3053\u306b\u4f4f\u3093\u3067\u3082\u3001\u5168\u4e16\u754c\u6240\u5f97\u306b\u3064\u3044\u3066\u30a2\u30e1\u30ea\u30ab\u3078\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u3001FATCA\u3068\u3044\u3046\u6cd5\u5f8b\u5f8c\u306f\u3001\u4e16\u754c\u306b\u6301\u3064\u91d1\u878d\u8cc7\u7523\u306b\u3064\u3044\u3066\u30a2\u30e1\u30ea\u30ab\u3078\u306e\u5831\u544a\u7fa9\u52d9\u304c\u3067\u304d\u3001\u3055\u3089\u306b\u306f\u79c1\u305f\u3061\u304c\u53e3\u5ea7\u3092\u6301\u3064\u4e16\u754c\u306e\u91d1\u878d\u6a5f\u95a2\u3082\u79c1\u305f\u3061\u306e\u91d1\u878d\u8cc7\u7523\u306b\u3064\u3044\u3066\u30a2\u30e1\u30ea\u30ab\u3078\u306e\u5831\u544a\u7fa9\u52d9\u304c\u751f\u307e\u308c\u305f\u3053\u3068\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h2><\/h2>\n<h2>\u5e02\u6c11\u6a29\u3001\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u306e\u653e\u68c4\u6025\u5897<\/h2>\n<p>\u3053\u306e\u3088\u3046\u306a\u5909\u5316\u3092\u80cc\u666f\u306b\u3001US Person\uff08\u5e02\u6c11\u6a29\u30fb\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u4fdd\u6301\u8005)\u306e\u4e2d\u306b\u3001\u305d\u308c\u3092\u653e\u68c4\u3059\u308b\u4eba\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u5e02\u6c11\u6a29\u3092\u653e\u68c4\u3057\u305f\u4ef6\u6570\u306e\u5909\u9077\u3067\u3059\u30022010\u5e74\u4ee5\u964d\u3001\u5927\u304d\u304f\u5897\u3048\u3066\u3044\u308b\u306e\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2019\/11\/ridatsu.png?ssl=1\" ><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-5105\" src=\"https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2019\/11\/ridatsu.png?resize=608%2C570&#038;ssl=1\" alt=\"\" width=\"608\" height=\"570\" srcset=\"https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2019\/11\/ridatsu.png?w=505&amp;ssl=1 505w, https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2019\/11\/ridatsu.png?resize=300%2C282&amp;ssl=1 300w\" sizes=\"auto, (max-width: 608px) 100vw, 608px\" \/><\/a><\/p>\n<p>Source:\u3000tax-expatriation.com\/<\/p>\n<p>\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u4fdd\u6301\u8005\u304c\u30b0\u30ea\u30fc\u30ab\u30fc\u30c9\u3092\u8fd4\u4e0a\u3059\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u540c\u3058\u3088\u3046\u306a\u30b0\u30e9\u30d5\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5c11\u306a\u304f\u3068\u3082\u3082\u3046\u30a2\u30e1\u30ea\u30ab\u306b\u4f4f\u3080\u3064\u3082\u308a\u304c\u306a\u3044\u3068\u3044\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u6bce\u5e74\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u3059\u308b\u306e\u3082\u3001\u30a2\u30e1\u30ea\u30ab\u6ede\u5728\u65e5\u6570\u78ba\u4fdd\u3082\u3060\u3093\u3060\u3093\u3068\u9762\u5012\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3089\u3001\u8fd4\u4e0a\u306f\u81ea\u7136\u306a\u30b7\u30ca\u30ea\u30aa\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u8fd4\u4e0a\u306e\u305f\u3081\u306b\u306f\u3001Form I-407, Abandonment of Lawful Permanent Resident Status.\u3092\u8a18\u5165\u3057\u3001USCIS\u306b\u9001\u4ed8\u3059\u308b\u3068\u3044\u3046\u6bd4\u8f03\u7684\u7c21\u5358\u306a\u624b\u9806\u3067\u6e08\u3080\u3088\u3046\u3067\u3059\u3002\u4eca\u306e\u3068\u3053\u308d\u624b\u6570\u6599\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u5e02\u6c11\u6a29\u3092\u653e\u68c4\u3059\u308b\u307b\u3046\u306f\u3082\u3046\u5c11\u3057\u5927\u5909\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u5927\u4f7f\u9928\u30fb\u9818\u4e8b\u9928\u306b\u8db3\u3092\u904b\u3073\u3001\u4f55\u5ea6\u304b\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u3092\u884c\u3063\u3066\u304b\u3089\u66f8\u985e\u306b\u30b5\u30a4\u30f3\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3088\u3046\u3067\u3001\u3053\u3061\u3089\u306b\u306f\u9ad8\u984d\u306e\u624b\u6570\u6599\u304c\u3042\u308a\u307e\u3059\u3002\u5e02\u6c11\u6a29\u306e\u653e\u68c4\u4ef6\u6570\u304c\u4e0a\u304c\u308a\u59cb\u3081\u305f\u306e\u3061\u30012014\u5e74\u306b\u624b\u6570\u6599\u304c\u00a0 $450 \u304b\u3089\u306a\u3093\u3068 $2,350\u306b\u5024\u4e0a\u304c\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u984d\u306f\u3001\u4ed6\u306e\u56fd\u306e\u56fd\u7c4d\u653e\u68c4\u306b\u304b\u304b\u308b\u6599\u91d1\u306b\u6bd4\u3079\u306620\u500d\u3068\u3044\u3046\u30ec\u30d9\u30eb\u3067\u30b7\u30e7\u30c3\u30ad\u30f3\u30b0\u306a\u30ec\u30d9\u30eb\u3067\u3059\u304c\u3001\u306a\u3093\u3068\u3044\u3046\u304b\u30a2\u30e1\u30ea\u30ab\u306f\u3068\u306b\u304b\u304f\u30a2\u30e1\u30ea\u30ab\u3067\u3059\u3002\u3069\u3046\u8ee2\u3093\u3067\u3082\u304a\u91d1\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u304b\u3002\u3002\u3002<\/p>\n<h2>\u96e2\u8131\u7a0e\u306e\u5bfe\u8c61\u8005<\/h2>\n<p>\u5e02\u6c11\u6a29\u306b\u305b\u3088\u3001\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u306b\u305b\u3088\u3001\u653e\u68c4\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001Exit Tax(\u96e2\u8131\u7a0e)\u3068\u3044\u3046\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e02\u6c11\u6a29\u3092\u653e\u68c4\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6761\u4ef6\u304c\u4e00\u3064\u3067\u3082\u5408\u81f4\u3059\u308c\u3070\u96e2\u8131\u7a0e\u306e\u5bfe\u8c61\u8005\uff08Covered Expatriate\u3068\u3044\u3046)\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u306e\u5834\u5408\u306f\u3001\u653e\u68c4\u3057\u305f\u5e74\u304b\u3089\u9061\u3063\u3066\u904e\u53bb15\u5e74\u9593\u306e\u51858\u5e74\u4e0a\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u4fdd\u6301\u3057\u305f\u9577\u671f\u5c45\u4f4f\u8005\u304c\u653e\u68c4\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6761\u4ef6\u304c\u4e00\u3064\u3067\u3082\u5408\u81f4\u3059\u308c\u3070\u96e2\u8131\u7a0e\u306e\u5bfe\u8c61\u8005\uff08Covered Expatriate\u3068\u3044\u3046)\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u96e2\u8131\u7a0e\u306e\u5bfe\u8c61\u8005\uff08Covered Expatriate\uff09\u3068\u306a\u308b\u6761\u4ef6<\/strong>\uff1a\u3069\u308c\u304b\u4e00\u3064\u3067\u3082\u5408\u81f4\u3059\u308c\u3070\u5bfe\u8c61\uff08\u3059\u3079\u30662019\u5e74\u306e\u6570\u5b57\uff09<\/p>\n<ul>\n<li>\u904e\u53bb5\u5e74\u9593\u306e\u5e73\u5747\u6240\u5f97\u7a0e\u984d\u304c$172,000(2021\u5e74)\u3092\u8d85\u3048\u308b\u96e2\u8131\u8005\uff08\u6240\u5f97\u7a0e\u984d\u3067\u3059\u3002\u6240\u5f97\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5927\u307e\u304b\u306a\u76ee\u5b89\u3067\u5e74\u53ce$500,000\uff5e$600,000\u30ec\u30d9\u30eb\u3092\u8d85\u3048\u308b\u65b9\uff09<\/li>\n<li>\u653e\u68c4\u65e5\u6642\u70b9\u3067\u306e\u7d14\u8cc7\u7523\u984d\u304c $2\u30df\u30ea\u30aa\u30f3\u4ee5\u4e0a\u3042\u308b\u96e2\u8131\u8005<\/li>\n<li>\u904e\u53bb5\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u7533\u544a\u306e\u63d0\u51fa\u3092\u8a3c\u660e\u3067\u304d\u306a\u3044\u96e2\u8131\u8005<\/li>\n<\/ul>\n<h2>\u96e2\u8131\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3068<\/h2>\n<p>\u4e0a\u306e\u30c6\u30b9\u30c8\u3067\u96e2\u8131\u7a0e\u306e\u5bfe\u8c61\u8005\uff08Covered Expatriate)\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u5e02\u6c11\u6a29\u306b\u305b\u3088\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u306b\u305b\u3088\u305d\u308c\u3092\u653e\u68c4\u3057\u305f\u65e5\u306e\u524d\u65e5\u306b\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\uff08\u4ee5\u4e0b\u306e\u5bfe\u8c61\u5916\u8cc7\u7523\u3092\u9664\u304f\uff09\u3092\u305d\u306e\u6642\u306e\u5e02\u5834\u4fa1\u683c\u3067\u58f2\u3063\u305f\u3068\u4eee\u5b9a\u3057\u3001\u767a\u751f\u3059\u308b\u3067\u3042\u308d\u3046\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u307e\u3059\u3002<span style=\"font-size: 1rem;\">\u306a\u304a \u63a7\u9664\u984d\uff08Exempted Amount)\u306e\u8a2d\u5b9a\u304c\u3042\u308a\u30012019\u5e74\u6642\u70b9\u3067\u306f$725,000\u3067\u3059\u3002<\/span><\/p>\n<p>\u3053\u308c\u306f\u500b\u4eba\u304c\u3001\u5f8c\u65e5\u3001\u91d1\u878d\u8cc7\u7523\u3084\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u3082\u306f\u3084US Person(\u5e02\u6c11\u3001\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u4fdd\u6301\u8005)\u3067\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u30a2\u30e1\u30ea\u30ab\u306b\u8ab2\u7a0e\u6a29\u304c\u306a\u304f\u306a\u308a\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u3092\u3068\u308a\u640d\u306d\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3001\u96e2\u8131\u306b\u969b\u3057\u3042\u3089\u304b\u3058\u3081\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u8cc7\u7523\uff08Excepted assets\uff09\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8cc7\u7523\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u304b\u308c\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u5b9a\u3081\u3089\u305f\u30eb\u30fc\u30eb\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u304c\u3055\u308c\u307e\u3059\u3002\u3072\u3068\u3064\u3081\u306fSpecified tax-deferred accounts\u3068\u547c\u3070\u308c\u308b\u591a\u304f\u306eIRA\u3084529\u306a\u3069\u306e\u7a0e\u512a\u9047\u306e\u3042\u308b\u53e3\u5ea7\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u5e02\u6c11\u6a29\u306b\u305b\u3088\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u306b\u305b\u3088\u305d\u308c\u3092\u653e\u68c4\u3057\u305f\u65e5\u306e\u524d\u65e5\u306b\u3001\u524d\u6b8b\u9ad8\u3092\u5f15\u304d\u51fa\u3057\u305f\u3068\u307f\u306a\u3057\u3001\u305d\u306e\u5f15\u51fa\u984d\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>Specified tax-deferred accounts<\/strong> \uff1a<\/p>\n<ul>\n<li>IRAs (Secs. 408(a) and 408(b))<\/li>\n<li>529 accounts,<\/li>\n<li>Coverdell savings accounts (Sec. 530),<\/li>\n<li>Health savings accounts (Sec. 223), and<\/li>\n<li>Archer medical savings accounts (Sec. 220) (Sec. 877A(e)(2))<\/li>\n<\/ul>\n<p>\u3055\u3089\u306b\u306f\u3001<b>Deferred<\/b><strong>\u00a0compensatio<\/strong>n\u3068\u547c\u3070\u308c\u308b\u30da\u30f3\u30b7\u30e7\u30f3\u3084\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u306a\u3069\u306e\u53e3\u5ea7\u3067\u3001\u305d\u308c\u3089\u306f\u3055\u3089\u306b \u201celigible\u201d \u304b \u201cineligible\u201d\u306b\u5206\u3051\u3089\u308c\u3001\u305d\u308c\u306b\u3088\u308a\u3001\u96e2\u8131\u6642\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u305a\u305d\u306e\u5f8c\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u90fd\u5ea630\uff05\u306e\u56fa\u5b9a\u8ab2\u7a0e\u304c\u3055\u308c\u308b\u304b\u3001\u3042\u308b\u3044\u306f.\u5e02\u6c11\u6a29\u306b\u305b\u3088\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u306b\u305b\u3088\u305d\u308c\u3092\u653e\u68c4\u3057\u305f\u65e5\u306e\u524d\u65e5\u306b\u3001\u4e00\u62ec\u3067\u5168\u984d\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u307f\u306a\u3057\u3066\u8ab2\u7a0e\u304c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><b>Deferred<\/b><strong>\u00a0compensatio<\/strong>n<\/p>\n<ul>\n<li>a plan described in Sec. 401(a) that includes a trust exempt from tax under Sec. 501(a);<\/li>\n<li>an annuity plan described in Sec. 403(a)<\/li>\n<li>a Sec. 457 plan<\/li>\n<li>an annuity contract under Sec. 403(b)<\/li>\n<li>a simplified employee pension under Sec. 408(k)<\/li>\n<li>any simple retirement account under Sec. 408(p)<\/li>\n<li>a trust described in Sec. 501(c)(18)<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Covered Expatriate\u3068\u306a\u308b\u53ef\u80fd\u6027\u306f\u5c02\u9580\u306e\u5f01\u8b77\u58eb\u30fb\u4f1a\u8a08\u58eb\u3055\u3093\u306b\u65e9\u3081\u306e\u76f8\u8ac7\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8a08\u753b\u7684\u306a\u96e2\u8131\u3092\u8a66\u307f\u308b<\/h2>\n<p>\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u5e02\u6c11\u6a29\u3084\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u306e\u653e\u68c4\u3092\u304a\u8003\u3048\u306a\u3089\u3070\u3001\u3042\u308b\u7a0b\u5ea6\u5e74\u6570\u306e\u4f59\u88d5\u3092\u3082\u3063\u3066\u3042\u3089\u304b\u3058\u3081\u6e96\u5099\u3092\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u5fc5\u8981\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u96e2\u8131\u7a0e\u306e\u5bfe\u8c61\u8005\uff08Covered Expatriate)\u306b\u8a72\u5f53\u3057\u306a\u3044\u3088\u3046\u3001\u3082\u3057\u3082\u5e74\u53ce\u306e\u8abf\u6574\u304c\u53ef\u80fd\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u304c\u9650\u5ea6\u4ee5\u5185\u306b\u53ce\u307e\u308b\u3088\u3046\u306b\u53ce\u5165\u3092\u5f97\u308b\u3001\u3042\u308b\u3044\u306f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u304c\u751a\u3060\u3057\u3044\u8cc7\u7523\u306f\u3001\u653e\u68c4\u3092\u3057\u306a\u3044\u914d\u5076\u8005\u540d\u7fa9\u306b\u3059\u308b\u306a\u3069\u306e\u8a08\u753b\u3082\u6709\u52b9\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u901a\u5e38\u3001\u81ea\u5b85\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3001\u4e00\u4eba\u306b\u3064\u304d$250,000\u3001\u592b\u5a66\u4e8c\u4eba\u3067$500,000\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u63a7\u9664\u304c\u304d\u304d\u307e\u3059\u304c\u3001\u5e02\u6c11\u6a29\u30fb\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u653e\u68c4\u306b\u3088\u308b\u307f\u306a\u3057\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u306e\u8a08\u7b97\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u63a7\u9664\u306f\u52b9\u304b\u306a\u3044\u3088\u3046\u3067\u3059\u3002\u81ea\u5b85\u3092\u624b\u653e\u3057\u3066\u306e\u5e30\u56fd\u306b\u95a2\u3057\u3066\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u58f2\u5374\u3057\u901a\u5e38\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u63a7\u9664\u3092\u53d7\u3051\u3066\u73fe\u91d1\u5316\u3057\u305f\u3046\u3048\u3067\u3001\u653e\u68c4\u3078\u3068\u9032\u3080\u306a\u3069\u306e\u5de5\u592b\u3082\u5fc5\u8981\u304b\u3068\u3082\u3044\u307e\u3059\u3002\u96e2\u8131\u3092\u304a\u8003\u3048\u306e\u5834\u5408\u306f\u3001\u5c02\u9580\u306e\u5f01\u8b77\u58eb\u306a\u3069\u3078\u65e9\u3081\u306e\u3054\u76f8\u8ac7\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u3055\u3066\u3001\u96e2\u8131\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u9577\u3089\u304f\u66ae\u3089\u3057\u305f\u30a2\u30e1\u30ea\u30ab\u306b\u306f\u3001\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u8cc7\u91d1\u306a\u3069\u306e\u53e3\u5ea7\u3092\u6b8b\u3057\u3066\u3044\u304f\u5834\u5408\u304c\u591a\u3044\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u6b21\u56de\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u306b\u6b8b\u3059\u53e3\u5ea7\u306e\u7dad\u6301\u306b\u3064\u3044\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u524d\u56de\u306f\u3001\u5e02\u6c11\u6a29\u3001\u6c38\u4f4f\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u7fa9\u52d9\u3084\u898f\u5236\u306b\u3064\u3044\u3066\u3001FATCA\u3068\u7d61\u3081\u306a\u304c\u3089\u898b\u3066\u307f\u307e\u3057\u305f\u3002\u5e02\u6c11\u6a29\u3001\u6c38\u4f4f\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u9650\u308a\u3001\u79c1\u305f\u3061\u306f\u4e16\u754c\u306e\u3069\u3053\u306b\u4f4f\u3093\u3067\u3082\u3001\u5168\u4e16\u754c\u6240\u5f97\u306b\u3064\u3044\u3066\u30a2\u30e1\u30ea\u30ab\u3078\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u3001FATCA\u3068\u3044\u3046\u6cd5\u5f8b\u5f8c\u306f\u3001\u4e16\u754c\u306b\u6301\u3064\u91d1\u878d\u8cc7\u7523\u306b\u3064\u3044\u3066\u30a2\u30e1\u30ea\u30ab\u3078\u306e\u5831\u544a\u7fa9\u52d9\u304c\u3067\u304d\u3001\u3055\u3089\u306b\u306f\u79c1\u305f\u3061\u304c\u53e3\u5ea7\u3092\u6301\u3064\u4e16\u754c\u306e\u91d1\u878d\u6a5f\u95a2\u3082\u79c1\u305f\u3061\u306e\u91d1\u878d\u8cc7\u7523\u306b\u3064\u3044\u3066\u30a2\u30e1\u30ea\u30ab\u3078\u306e\u5831\u544a\u7fa9\u52d9\u304c\u751f\u307e\u308c\u305f\u3053\u3068\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002 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