{"id":11683,"date":"2015-03-07T22:44:32","date_gmt":"2015-03-08T06:44:32","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11683"},"modified":"2015-03-08T12:20:20","modified_gmt":"2015-03-08T19:20:20","slug":"%e8%a8%bc%e5%88%b8%e5%84%aa%e9%81%87%e7%a8%8e%e5%88%b6%e5%bb%83%e6%ad%a2%e3%81%a8%e7%a7%9f%e7%a8%8e%e6%9d%a1%e7%b4%84%e3%81%a8foreign-tax-credit%e3%81%ae%e9%96%a2%e4%bf%82","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/03\/07\/11683","title":{"rendered":"\u8a3c\u5238\u512a\u9047\u7a0e\u5236\u5ec3\u6b62\u3068\u79df\u7a0e\u6761\u7d04\u3068Foreign Tax Credit\u306e\u95a2\u4fc2"},"content":{"rendered":"

\u307e\u305f\u307e\u305f\u78ba\u5b9a\u7533\u544a\u30b7\u30ea\u30fc\u30ba\u2026\u3002\u3053\u306e\u6642\u671f\u306b\u306a\u308b\u3068\u6bce\u5e74\u4f55\u304b\u3057\u3089\u30e2\u30e4\u30e2\u30e4\u3059\u308b\u65b0\u3057\u3044\u7591\u554f\u304c\u751f\u3058\u3066\u305d\u306e\u90fd\u5ea6\u3042\u308c\u3053\u308c\u8abf\u3079\u7269\u3092\u3059\u308b\u30cf\u30e1\u306b\u306a\u308b\u306e\u3060\u304c\u3001\u4eca\u5e74\u3082\u305d\u306e\u4f8b\u306b\u6f0f\u308c\u306a\u304b\u3063\u305f\u3002Executive Summary\u3068\u3057\u3066\u306f\u3001\u300c\u65e5\u672c\u3067\u682a\u5f0f\u7b49\u3092\u6301\u3063\u3066\u308b\u4eba\u306f\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u3051\u51fa\u3092\u51fa\u3055\u306a\u3044\u30682014\u5e74\u5206\u4ee5\u964d\u306e\u914d\u5f53\u306b\u306f\u4e8c\u91cd\u8ab2\u7a0e\u3055\u308c\u308b\u300d\u3002
\n<\/p>\n

\u65e5\u672c\u3067\u8cfc\u5165\u3057\u305f\u682a\u5f0f\u306a\u3069\u3092\u4fdd\u6709\u3057\u305f\u307e\u307e\u30a2\u30e1\u30ea\u30ab\u306e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u3053\u304b\u3089\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u306f\u30a2\u30e1\u30ea\u30ab\u3067\u7533\u544a\u3057\u3066\u7a0e\u91d1\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u4e00\u65b9\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04(PDF<\/a>)\u306e\u7b2c\u5341\u6761\u306b\u3088\u308b\u3068\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u306f\u65e5\u672c\u5074\u3067\u3082\u8ab2\u7a0e\u3067\u304d\u308b\u304c\u3001\u305d\u306e\u7a0e\u7387\u306f(\u591a\u5c11\u306e\u4f8b\u5916\u306f\u3042\u308b\u304c)10%\u3092\u8d85\u3048\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\u65e5\u672c\u3067\u306f\u3001(2003\u5e74\u4ee5\u964d)2013\u5e74\u5ea6\u307e\u3067\u306f\u8a3c\u5238\u512a\u9047\u7a0e\u5236\u304c\u3042\u308a\u3001\u914d\u5f53\u91d1\u306e\u7a0e\u7387\u306f\u56fd\u7a0e7%\u3001\u5730\u65b9\u7a0e3%\u306e\u8a0810%\u3068\u306a\u3063\u3066\u3044\u305f\u3002\u307e\u305f\u3001\u65e5\u672c\u306e\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u624b\u7d9a\u304d\u3092\u3057\u3066\u3044\u308c\u3070\u5730\u65b9\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u5b9f\u969b\u306e\u7a0e\u7387\u306f7%\u30012013\u5e74\u306b\u5c0e\u5165\u3055\u308c\u305f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5165\u308c\u3066\u30827.147%\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u3068\u304f\u306b\u4f55\u3082\u3057\u306a\u304f\u3066\u3082\u79df\u7a0e\u6761\u7d04\u306e\u4e0a\u9650\u5185\u306b\u53ce\u307e\u3063\u3066\u3044\u305f\u3002\u3053\u306e\u512a\u9047\u7a0e\u5236\u304c2013\u5e74\u672b\u3067\u6253\u3061\u5207\u3089\u308c\u305f\u305f\u3081\u30012014\u5e74\u304b\u3089\u306f\u56fd\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u5408\u308f\u305b\u306615.315%\u306e\u7a0e\u7387\u3068\u306a\u308a\u3001\u79df\u7a0e\u6761\u7d04\u306e\u4e0a\u9650\u3092\u8d85\u3048\u308b\u72b6\u6cc1\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\u3053\u306e\u3053\u3068\u306f\u30a2\u30e1\u30ea\u30ab\u306e\u78ba\u5b9a\u7533\u544a(tax return)\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002(\u79df\u7a0e\u6761\u7d04\u306e\u3053\u3068\u306f\u7f6e\u3044\u3066\u304a\u304f\u3068\u3057\u3066)\u914d\u5f53\u306b\u5bfe\u3057\u3066\u65e5\u7c73\u4e21\u56fd\u3067\u304b\u304b\u308b\u7a0e\u91d1\u3092\u305d\u306e\u307e\u307e\u306b\u3059\u308b\u3068\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u901a\u5e38\u306f\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u7533\u544a\u306b\u304a\u3044\u3066Foreign Tax Credit<\/a>(FTC)\u3092\u7533\u8acb\u3057\u3066\u65e5\u672c\u3067\u306e\u8ab2\u7a0e\u5206\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u304b\u3057\u3001IRS Pub 514\u306b\u3088\u308c\u3070\u3001FTC\u306f\u79df\u7a0e\u6761\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e0a\u9650\u5206\u307e\u3067\u3057\u304b\u8acb\u6c42\u3067\u304d\u306a\u3044<\/a>\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\u4e0a\u8a18\u306e\u3068\u304a\u308a\u30012013\u5e74(\u5206\u306e\u7533\u544a)\u307e\u3067\u306f\u3068\u304f\u306b\u3053\u306e\u3053\u3068\u3092\u610f\u8b58\u3057\u306a\u304f\u3066\u3082\u7a0e\u7387\u304c\u6761\u7d04\u4e0a\u306e\u4e0a\u9650\u306b\u53ce\u307e\u3063\u3066\u3044\u305f\u306e\u3067\u554f\u984c\u306a\u304b\u3063\u305f\u306e\u3060\u304c\u30012014\u5e74\u4ee5\u964d\u306e\u914d\u5f53\u304b\u3089\u306f\u300110%\u3092\u8d85\u3048\u308b\u5206\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u660e\u793a\u7684\u306b\u624b\u7d9a\u304d\u3057\u306a\u3044\u3068\u3001FTC\u3067\u3082\u53d6\u308a\u623b\u305b\u306a\u3044\u306e\u3067\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u306a\u308b\u66f8\u985e\u3092\u8a3c\u5238\u4f1a\u793e\u7d4c\u7531\u3067\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u3059\u3067\u306b10%\u3092\u8d85\u3048\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u7a0e\u91d1\u306f\u3001\u9084\u4ed8\u8acb\u6c42\u66f8<\/a>\u3092\u63d0\u51fa\u3059\u308c\u3070\u53d6\u308a\u8fd4\u305b\u308b(\u3089\u3057\u3044)\u3002<\/p>\n

\u3053\u3053\u3067\u306e\u672c\u984c\u3068\u306f\u95a2\u4fc2\u306a\u3044\u304a\u307e\u3051: \u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u7b2c11\u6761\u306b\u306f\u3001\u5229\u5b50\u306b\u3064\u3044\u3066\u306e\u540c\u69d8\u306e\u898f\u5b9a\u304c\u3042\u308a\u3001\u3053\u3053\u3067\u306f\u3084\u306f\u308a\u6e90\u6cc9\u5730\u56fd\u3067\u306e\u7a0e\u7387\u306e\u4e0a\u9650\u306f10%\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u4e00\u65b9\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u30a2\u30e1\u30ea\u30ab\u306e\u9280\u884c\u304b\u3089\u53d7\u3051\u53d6\u308b\u5229\u5b50\u306f\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u3044\u3046\u8a18\u8ff0\u3092\u3088\u304f\u898b\u304b\u3051\u3066\u3044\u3066\u3001\u79df\u7a0e\u6761\u7d04\u306e\u6587\u9762\u306f\u3069\u3046\u306b\u3082\u305d\u306e\u3088\u3046\u306b\u306f\u8aad\u3081\u306a\u3044\u306e\u304c\u6c17\u306b\u306a\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u3053\u308c\u306f\u30a2\u30e1\u30ea\u30ab\u5074\u306e\u72ec\u81ea\u306e\u898f\u5b9a\u3089\u3057\u3044(\u975e\u8ab2\u7a0e\u306a\u306e\u3067\u5f53\u7136\u6761\u7d04\u306e\u5185\u5bb9\u306b\u3082\u53cd\u3057\u3066\u306f\u3044\u306a\u3044)\u3002IRS\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u6587\u66f8<\/a>\u306e”Interest Income”\u306e\u9805\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u8ff0\u304c\u3042\u308b:<\/p>\n

If the interest income is paid by a U.S. bank, a U.S. savings & loan company, a U.S. credit union, or a U.S. insurance company to a nonresident alien, it is nontaxable and nonreportable<\/cite><\/p>\n

\u3082\u3046\u4e00\u3064\u95a2\u4fc2\u306a\u3044\u304a\u307e\u3051: \u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306f\u8fd1\u3005\u6539\u5b9a\u3055\u308c\u308b<\/a>\u3002\u3053\u306e\u6539\u5b9a\u306b\u3088\u308a\u3001\u7b2c11\u6761\u304c\u300c\u5f53\u8a72\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd(=\u5229\u5b50\u306e\u6e90\u6cc9\u5730\u56fd<\/del>\u5229\u5b50\u53d7\u53d6\u4eba\u306e\u5c45\u4f4f\u56fd-\u5f53\u521d\u516c\u958b\u6642\u9593\u9055\u3048\u3066\u305f\u306e\u3092\u8a02\u6b63)\u306b\u304a\u3044\u3066\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u304b\u3089\u300c\u5f53\u8a72\u4ed6\u65b9\u306e\u7de0\u7d04\u56fd\u306b\u304a\u3044\u3066\u306e\u307f\u79df\u7a0e\u3092\u8ab2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u306b\u5909\u308f\u308b\u306e\u3067\u3001\u305f\u3068\u3048\u3070\u9280\u884c\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u30a2\u30e1\u30ea\u30ab\u306e\u5c45\u4f4f\u8005\u304c\u65e5\u672c\u306e\u9280\u884c\u304b\u3089\u53d7\u3051\u53d6\u308b\u5229\u5b50\u3082\u65e5\u672c\u5074\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308b(\u4e0a\u306b\u66f8\u3044\u305f\u3088\u3046\u306b\u9006\u5074\u306f\u3059\u3067\u306b\u975e\u8ab2\u7a0e\u3067\u3042\u308b)\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u307e\u305f\u307e\u305f\u78ba\u5b9a\u7533\u544a\u30b7\u30ea\u30fc\u30ba\u2026\u3002\u3053\u306e\u6642\u671f\u306b\u306a\u308b\u3068\u6bce\u5e74\u4f55\u304b\u3057\u3089\u30e2\u30e4\u30e2\u30e4\u3059\u308b\u65b0\u3057\u3044\u7591\u554f\u304c\u751f\u3058\u3066\u305d\u306e\u90fd\u5ea6\u3042\u308c\u3053\u308c\u8abf\u3079\u7269\u3092\u3059\u308b\u30cf\u30e1\u306b\u306a\u308b\u306e\u3060\u304c\u3001\u4eca\u5e74\u3082\u305d\u306e\u4f8b\u306b\u6f0f\u308c\u306a\u304b\u3063\u305f\u3002Executive Summary\u3068\u3057\u3066\u306f\u3001\u300c\u65e5\u672c\u3067\u682a\u5f0f\u7b49\u3092\u6301\u3063\u3066\u308b\u4eba\u306f\u79df\u7a0e\u6761\u7d04\u306e\u5c4a\u3051\u51fa\u3092\u51fa\u3055\u306a\u3044\u30682014\u5e74\u5206\u4ee5\u964d\u306e\u914d\u5f53\u306b\u306f\u4e8c\u91cd\u8ab2\u7a0e\u3055\u308c\u308b\u300d\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-11683","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-finance"],"_links":{"self":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/comments?post=11683"}],"version-history":[{"count":7,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11683\/revisions"}],"predecessor-version":[{"id":11692,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11683\/revisions\/11692"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}