{"id":11702,"date":"2015-03-31T20:02:12","date_gmt":"2015-04-01T03:02:12","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11702"},"modified":"2015-04-02T19:19:44","modified_gmt":"2015-04-03T02:19:44","slug":"%e7%94%9f%e5%91%bd%e4%bf%9d%e9%99%ba%e3%81%ae%e5%8f%97%e5%8f%96%e4%ba%ba%e3%81%affbar%e3%82%84fatca%e3%81%ae%e6%8f%90%e5%87%ba%e3%81%8c%e5%bf%85%e8%a6%81%e3%81%8b","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/03\/31\/11702","title":{"rendered":"\u751f\u547d\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u306fFBAR\u3084FATCA\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u304b"},"content":{"rendered":"

\u60aa\u540d\u9ad8\u3044Report of Foreign Bank and Financial Accounts (FBAR)\u3068Foreign Account Tax Compliance Act (FATCA)\u3067\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u5916\u306e\u751f\u547d\u4fdd\u967a\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30ea\u30e5\u30fc\u306e\u3042\u308b\u3082\u306e(\u8caf\u84c4\u578b\u3068\u304b\u89e3\u7d04\u623b\u308a\u91d1\u304c\u3042\u308b\u3082\u306e)\u306f\u3044\u305a\u308c\u3082\u5831\u544a\u5bfe\u8c61\u306e\u8cc7\u7523<\/a>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u3053\u3067\u3001\u305d\u306e\u4fdd\u967a\u306e\u5951\u7d04\u8005\u304c\u7a0e\u6cd5\u4e0a\u306e\u30a2\u30e1\u30ea\u30ab\u4eba\u3067\u3042\u308b\u5834\u5408\u306f\u5951\u7d04\u8005\u306b\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306f\u660e\u3089\u304b\u306e\u3088\u3046\u3060\u304c\u3001\u5951\u7d04\u8005\u304c\u5916\u56fd\u5c45\u4f4f\u8005\u3067\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u5728\u4f4f\u3067\u3042\u308b\u5834\u5408\u306b\u53d7\u53d6\u4eba\u306b\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u304b\u304c\u4eca\u3072\u3068\u3064\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u306e\u3067\u8abf\u3079\u3066\u307f\u305f\u3002\u7b46\u8005\u306e\u8abf\u67fb\u306e\u7d50\u679c\u306b\u3088\u308c\u3070\u3001\u5358\u306a\u308b\u53d7\u53d6\u4eba\u306fFBAR\u3068FATCA\u306e\u3044\u305a\u308c\u306b\u3064\u3044\u3066\u3082\u5831\u544a\u7fa9\u52d9\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u306e\u304c\u7d50\u8ad6\u3067\u3042\u308b\u3002<\/p>\n

\n 4\/2\u8ffd\u8a18: \u3082\u3057\u304b\u3059\u308b\u3068\u66d6\u6627\u3060\u3063\u305f\u304b\u3082\u3057\u308c\u306a\u3044\u306e\u3067\u88dc\u8db3\u3059\u308b\u3068\u3001\u3053\u308c\u306f\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u524d\u306e\u52a0\u5165\u4e2d\u306e\u6bb5\u968e\u3067\u306e\u5831\u544a\u7fa9\u52d9\u306e\u8a71\u3067\u3042\u308b\u3002\u4fdd\u967a\u91d1\u304c\u5b9f\u969b\u306b\u53d7\u53d6\u4eba\u306b\u652f\u6255\u308f\u308c\u305f\u5f8c\u306f\u3001\u305d\u306e\u5165\u91d1\u3055\u308c\u305f\u53e3\u5ea7\u306b\u3064\u3044\u3066\u306e\u5831\u544a\u306f(\u91d1\u984d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070)\u5f53\u7136\u5fc5\u8981\u3060\u308d\u3046\u3002(\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u5165\u91d1\u3067\u306f\u306a\u304f\u73fe\u91d1\u3067\u624b\u6e21\u3057\u3055\u308c\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u514d\u9664\u3055\u308c\u308b\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u666e\u901a\u306e\u4eba\u306f\u305d\u3093\u306a\u3053\u3068\u306f\u3057\u306a\u3044\u3060\u308d\u3046)\n<\/p><\/blockquote>\n

\u307e\u305a\u3001FBAR\u306b\u95a2\u3057\u3066\u306f\u3001\u6bd4\u8f03\u7684\u516c\u5f0f\u3063\u307d\u3044\u6587\u66f8\u3068\u3057\u3066\u898b\u3064\u304b\u3063\u305f\u7bc4\u56f2\u3067\u306f\u30012011\u5e74\u306eFederal Register(PDF)<\/a>\u306a\u308b\u6587\u66f8\u306b\u4ee5\u4e0b\u306e\u8a18\u8ff0\u304c\u3042\u308a\u3001\u5951\u7d04\u8005\u3068\u53d7\u53d6\u4eba\u306e\u3069\u3061\u3089\u306b\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u3044\u306b\u5bfe\u3057\u3066\u524d\u8005\u3067\u3042\u308b\u3068\u7b54\u3048\u3066\u3044\u308b(\u53d7\u53d6\u4eba\u306b\u7fa9\u52d9\u304c\u306a\u3044\u3068\u306f\u66f8\u3044\u3066\u306a\u3044\u304c\u3001\u6587\u8108\u7684\u306b\u306f\u305d\u3046\u89e3\u91c8\u3059\u308b\u306e\u304c\u59a5\u5f53\u3060\u308d\u3046)\u3002<\/p>\n

FinCEN also received a comment seeking clarification as to whether the obligation to file the FBAR in the case of life insurance rests with the policy holder or the beneficiary. FinCEN would like to clarify that the obligation in such a case rests with the policy holder.<\/cite><\/p>\n

FATCA\u306b\u3064\u3044\u3066\u306f\u3001\u7b46\u8005\u304c\u8abf\u3079\u305f\u9650\u308a\u3067\u306f\u3053\u308c\u307b\u3069\u306f\u3063\u304d\u308a\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u6587\u66f8\u306f\u5b58\u5728\u3057\u306a\u304b\u3063\u305f(\u516c\u5f0f\u30fb\u975e\u516c\u5f0f\u554f\u308f\u305a)\u3002FATCA\u7528\u306eform\u3067\u3042\u308bForm 8938\u306einstruction<\/a>\u306b\u304a\u3051\u308b”Interests in Specified Foreign Financial Assets”\u306b\u3088\u308b\u3068\u3001<\/p>\n

You have an interest in a specified foreign financial asset if any income, gains, losses, deductions, credits, gross proceeds, or distributions from holding or disposing of the asset are or would be required to be reported, included, or otherwise reflected on your income tax return. (\u305d\u306e\u8cc7\u7523\u306e\u4fdd\u6709\u3084\u58f2\u5374\u306b\u3088\u308b\u6240\u5f97\u3084\u4fdd\u967a\u91d1(proceeds)\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a(tax return)\u3067\u306e\u5831\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6a29\u76ca\u3092\u6301\u3064)<\/cite><\/p>\n

\u3068\u3060\u3051\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u3066\u3001\u304b\u306a\u308a\u66d6\u6627\u3067\u3042\u308b(\u3061\u306a\u307f\u306b\u751f\u547d\u4fdd\u967a\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u500b\u6240\u306f\u3053\u3053\u306b\u306f\u306a\u3044)\u3002\u3053\u3053\u3067\u306f\u307e\u305a\u3001\u53d7\u53d6\u4eba\u304c\u305d\u306e\u4fdd\u967a\u5951\u7d04\u3092\u4fdd\u6709(holding)\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u5f97\u308b\u306e\u304b\u3001\u307e\u305f\u5b9f\u969b\u306b\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u305d\u308c\u306f\u58f2\u5374(disposing)\u306e\u4e00\u7a2e\u3068\u307f\u306a\u3055\u308c\u5f97\u308b\u306e\u304b\u304c\u554f\u984c\u306b\u306a\u308a\u305d\u3046\u3060\u304c\u3001\u3053\u308c\u3089\u306f\u3053\u306einstruction\u304b\u3089\u3060\u3051\u3067\u306f\u5224\u7136\u3068\u3057\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u3068\u304f\u306b\u751f\u547d\u4fdd\u967a\u306b\u9650\u3063\u3066\u3044\u3046\u3068\u3001\u5c11\u306a\u304f\u3068\u3082tax return\u306b\u95a2\u3059\u308b\u6761\u4ef6\u304c\u6210\u7acb\u3057\u306a\u3044(\u751f\u547d\u4fdd\u967a\u306e\u4fdd\u967a\u91d1\u306f(\u4e00\u822c\u306b\u306f)\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u3067\u306a\u304f\u5831\u544a\u306e\u5fc5\u8981\u3082\u306a\u3044<\/a>)\u306e\u3067\u3001\u5358\u306a\u308b\u53d7\u53d6\u4eba\u304c\u305d\u306e\u4fdd\u967a\u5951\u7d04\u3078\u306einterest\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u3057\u305f\u304c\u3063\u3066Form 8938\u306e\u63d0\u51fa\u3082\u5fc5\u8981\u306a\u3044\u3068\u8a00\u3048\u305d\u3046\u3067\u3042\u308b\u3002<\/p>\n

\u4ee5\u4e0a\u306e\u8abf\u67fb\u306e\u3082\u3068\u306b\u3001\u5b9f\u969b\u306b\u65e5\u672c\u306e\u67d0\u4fdd\u967a\u4f1a\u793e\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u305f\u3068\u3053\u308d\u3001\u53d7\u53d6\u4eba\u306fFBAR\u3082FATCA\u306e\u5831\u544a\u3082\u5fc5\u8981\u306a\u3044\u3068\u3044\u3046\u56de\u7b54\u3067\u3042\u3063\u305f\u3002\u3082\u3061\u308d\u3093\u3001\u5f53\u5c40\u304b\u3089\u306e\u6b63\u5f0f\u306a\u304a\u58a8\u4ed8\u304d\u56de\u7b54\u3092\u3082\u3089\u3063\u305f\u306e\u3068\u306f\u9055\u3046\u306e\u3067\u3001\u305d\u3082\u305d\u3082\u306e\u89e3\u91c8\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3057\u3001\u500b\u5225\u306e\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u4e8b\u60c5\u304c\u5909\u308f\u308b\u3068\u3044\u3046\u5834\u5408\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044(\u305f\u3068\u3048\u3070\u3001FBAR\u3067\u306f\u4fe1\u8a17(trust)\u306e\u5834\u5408\u306f\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u53d7\u53d6\u4eba\u306b\u3082\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u4fe1\u8a17\u578b\u306e\u751f\u547d\u4fdd\u967a\u306b\u306a\u308b\u3068\u5fae\u5999\u304b\u3082\u3057\u308c\u306a\u3044)\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7b46\u8005\u306f\u3053\u306e\u7d50\u8ad6\u306b\u3064\u3044\u3066\u307e\u3063\u305f\u304f\u8cac\u4efb\u306f\u6301\u3066\u306a\u3044\u304c\u3001\u4ed6\u306b\u540c\u3058\u3088\u3046\u306a\u7591\u554f\u3092\u6301\u3064\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u306e\u3067\u53c2\u8003\u307e\u3067\u306b\u8abf\u67fb\u7d50\u679c\u3092\u516c\u958b\u3057\u3066\u307f\u305f\u3002\u3082\u3057\u3069\u3053\u304b\u306b\u9593\u9055\u3044\u304c\u3042\u308c\u3070\u3054\u6307\u6458\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u60aa\u540d\u9ad8\u3044Report of Foreign Bank and Financial Accounts (FBAR)\u3068Foreign Account Tax Compliance Act (FATCA)\u3067\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u5916\u306e\u751f\u547d\u4fdd\u967a\u3067\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30ea\u30e5\u30fc\u306e\u3042\u308b\u3082\u306e(\u8caf\u84c4\u578b\u3068\u304b\u89e3\u7d04\u623b\u308a\u91d1\u304c\u3042\u308b\u3082\u306e)\u306f\u3044\u305a\u308c\u3082\u5831\u544a\u5bfe\u8c61\u306e\u8cc7\u7523\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u3053\u3067\u3001\u305d\u306e\u4fdd\u967a\u306e\u5951\u7d04\u8005\u304c\u7a0e\u6cd5\u4e0a\u306e\u30a2\u30e1\u30ea\u30ab\u4eba\u3067\u3042\u308b\u5834\u5408\u306f\u5951\u7d04\u8005\u306b\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306f\u660e\u3089\u304b\u306e\u3088\u3046\u3060\u304c\u3001\u5951\u7d04\u8005\u304c\u5916\u56fd\u5c45\u4f4f\u8005\u3067\u4fdd\u967a\u306e\u53d7\u53d6\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u5728\u4f4f\u3067\u3042\u308b\u5834\u5408\u306b\u53d7\u53d6\u4eba\u306b\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u304b\u304c\u4eca\u3072\u3068\u3064\u306f\u3063\u304d\u308a\u3057\u306a\u3044\u306e\u3067\u8abf\u3079\u3066\u307f\u305f\u3002\u7b46\u8005\u306e\u8abf\u67fb\u306e\u7d50\u679c\u306b\u3088\u308c\u3070\u3001\u5358\u306a\u308b\u53d7\u53d6\u4eba\u306fFBAR\u3068FATCA\u306e\u3044\u305a\u308c\u306b\u3064\u3044\u3066\u3082\u5831\u544a\u7fa9\u52d9\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u306e\u304c\u7d50\u8ad6\u3067\u3042\u308b\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-11702","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\/11702","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=11702"}],"version-history":[{"count":7,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11702\/revisions"}],"predecessor-version":[{"id":11709,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11702\/revisions\/11709"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}