{"id":339,"date":"2026-01-16T17:58:18","date_gmt":"2026-01-16T08:58:18","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=339"},"modified":"2026-01-16T18:05:27","modified_gmt":"2026-01-16T09:05:27","slug":"ny-residency-concept","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2026\/01\/16\/ny-residency-concept\/","title":{"rendered":"New York\u5dde\u306e\u5c45\u4f4f\u6982\u5ff5\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f1\u670816\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n<p>NY\u7a0e\u5236\u306f\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u7a0e\u5236\u3068\u7570\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u304c\u591a\u3044\u305f\u3081\u3001\u4e00\u3064\u3072\u3068\u3064\u306e\u6982\u5ff5\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u30df\u30b9\u306b\u7e4b\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002<br>NY\u7a0e\u5236\u306e\u6982\u5ff5\u3068\u3057\u3066\u3001\u672c\u8a18\u4e8b\u3067\u306f\u300c\u5c45\u4f4f\u300d\u306b\u7740\u76ee\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9a\u7fa9 \u300cdomicile\u300d<\/h2>\n\n\n\n<p>Domicile\u3068\u3044\u3046\u6982\u5ff5\u306f NY Compilation of Codes, Rules and Regulations Title 20 \u00a7105.20(d)\u3067\u5b9a\u7fa9\u30fb\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3044\u304f\u3064\u304b\u30dd\u30a4\u30f3\u30c8\u3092\u5217\u6319\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br><small>\u203b\u30ab\u30c3\u30b3\u306e\u6570\u5b57\u306f\u00a7105.20(d)\u306e\u3069\u3053\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u304b\u3092\u8868\u3057\u307e\u3059\u3002<\/small><br><small>\u203bArmed Force\u95a2\u9023\u306e\u7d30\u5247\u306b\u3064\u3044\u3066\u306f\u5272\u611b\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u3001\u672c\u8a18\u4e8b\u306e\u3042\u3089\u3086\u308b\u9805\u76ee\u306b\u304a\u3044\u3066\u540c\u69d8\u3067\u3059\u3002<\/small><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>- <strong>\u5f53\u8a72\u8005\u306e\u6052\u4e45\u7684\u306a\u5bb6\u3068\u3057\u3066\u610f\u56f3\u3055\u308c\u3066\u3044\u308b\u5834\u6240<\/strong> (1) \n- \u5358\u306b\u9650\u3089\u308c\u305f\u6642\u9593\u3060\u3051\u6ede\u5728\u3059\u308b\u5834\u6240\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u79fb\u52d5\u5148\u306fdomicile\u3068\u306f\u306a\u3089\u306a\u3044\u3002\u56fa\u5b9a\u7684\u3067\u6052\u4e45\u7684\u306a\u5834\u6240\u5909\u66f4\u3092\u3059\u308b\u3068\u3044\u3046\u771f\u6b63\u306a\u610f\u56f3\u3092\u6301\u3063\u3066\u79fb\u52d5\u3057\u306a\u3044\u9650\u308a\u3001domicile\u306f\u5909\u66f4\u3055\u308c\u306a\u3044(2)\n- \u524d\u306e\u5bb6\u3092\u58f2\u5374\u30fb\u51e6\u5206\u3057\u305f\u308a\u3001\u65b0\u3057\u3044\u5834\u6240\u3067\u767b\u9332\u3084\u6295\u7968\u3092\u3057\u305f\u308a\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3060\u3051\u3067\u306fdomicile\u304c\u5909\u308f\u3063\u305f\u3068\u7d50\u8ad6\u3065\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044(2)\n- \u5909\u66f4\u3059\u308b\u305f\u3081\u306b\u306f\u3001domicile\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u306a\u610f\u56f3\u3092\u7acb\u8a3c\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046(2)\n- Domicile\u6982\u5ff5\u306f\u56fd\u7c4d\u306b\u4f9d\u5b58\u3057\u306a\u3044\u305f\u3081\u3001\u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u6a29\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u8005\u304cNY domicile\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u3046\u308b\u3002\u3057\u304b\u3057\u3001\u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u6a29\u3092\u6301\u3063\u3066\u3044\u308b\u8005\u306f\u3001\u660e\u78ba\u306b\u6052\u4e45\u7684\u4f4f\u5c45\u3092\u56fd\u5916\u306b\u79fb\u3059\u610f\u56f3\u304c\u306a\u3044\u9650\u308a\u3001\u666e\u901a\u306fdomicile\u3092\u56fd\u5916\u306b\u79fb\u3057\u305f\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044(3)\n- <strong>Domicile\u306f\u3072\u3068\u3064\u3057\u304b\u6301\u3066\u306a\u3044<\/strong>(4)\n- \u4f4f\u5c45\u3092\u8907\u6570\u6301\u3064\u8005\u306f\u3001\u305d\u306e\u3046\u3061\u306e\u3072\u3068\u3064\u304cdomicile\u3068\u306a\u308b\u304c\u3001\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u6ede\u5728\u65e5\u6570\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u305d\u308c\u3060\u3051\u3067\u7d50\u8ad6\u3065\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044(4)\n- \u592b\u5a66\u306edomicile\u306f\u57fa\u672c\u7684\u306b\u540c\u4e00\u3068\u306a\u308b\u3002\u3057\u304b\u3057\u4e8b\u5b9f\u4e0a\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u5225\u306edomicile\u3092\u6301\u3064\u3053\u3068\u306b\u306a\u308b(5)(i)\n- \u5b50\u3069\u3082\u306edomicile\u306f\u3001\u72ec\u7acb\u3059\u308b\u5e74\u9f62\u306b\u5230\u9054\u3057\u3001\u304b\u3064\u5b9f\u969b\u306b\u5225\u500b\u306edomicile\u3092\u78ba\u7acb\u3059\u308b\u307e\u3067\u3001\u57fa\u672c\u7684\u306b\u89aa\u306edomicile\u3068\u4e00\u81f4\u3059\u308b\u3002\u89aa\u304c\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u5e74\u306e\u3088\u308a\u591a\u304f\u306e\u65e5\u6570\u3092\u3068\u3082\u306b\u904e\u3054\u3057\u305f\u89aa\u306edomicile\u306b\u4e00\u81f4\u3059\u308b(5)(ii)<\/code><\/pre>\n\n\n\n<p><br>\u3056\u3063\u304f\u308a\u300c\u500b\u4eba\u304c\u3072\u3068\u3064\u3057\u304b\u6301\u3066\u306a\u3044\u3001\u6052\u4e45\u7684\u306b\u6ede\u5728\u3059\u308b\u30e1\u30a4\u30f3\u306e\u5bb6\u300d\u306e\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3067\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9a\u7fa9 \u300cpermanent place of abode\u300d<\/h2>\n\n\n\n<p>Permanent place of abode\u306e\u6982\u5ff5\u306f\u00a7105.20(e)\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>- \u81ea\u8eab\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u554f\u308f\u305a\u3001\u81ea\u8eab\u304c\u7dad\u6301\u3059\u308b\u6052\u4e45\u7684\u306a\u5c45\u4f4f\u5834\u6240(1)\n- \u914d\u5076\u8005\u304c\u4fdd\u6709\u307e\u305f\u306f\u8cc3\u501f\u3057\u3066\u3044\u308b\u5834\u6240\u3082\u542b\u3080(1)\n- \u30ad\u30e3\u30f3\u30d7\u3084\u30b3\u30c6\u30fc\u30b8\u306e\u3088\u3046\u306a\u4f11\u6687\u4e2d\u306e\u307f\u5229\u7528\u3055\u308c\u308b\u5834\u6240\u3001\u708a\u4e8b\u3084\u5165\u6d74\u306a\u3069\u666e\u901a\u306e\u4f4f\u5c45\u306b\u3042\u308b\u3088\u3046\u306a\u65bd\u8a2d\u3092\u6301\u305f\u306a\u3044\u5834\u6240\u306f\u8a72\u5f53\u3057\u306a\u3044(1)\n- \u30d5\u30eb\u30bf\u30a4\u30e0\u306e\u5b66\u751f\u304c\u5728\u5b66\u4e2d\u306b\u5c45\u4f4f\u3059\u308b\u5834\u6240\u3082\u8a72\u5f53\u3057\u306a\u3044(1)<\/code><\/pre>\n\n\n\n<p>\u3056\u3063\u304f\u308a\u300c\u6052\u4e45\u7684\u306b\u6ede\u5728\u3059\u308b\u76ee\u7684\u3067\u4fdd\u6709\u3055\u308c\u5f97\u308b\u3088\u3046\u306a\u3001\u3044\u308f\u3086\u308b\u300e\u5bb6\u300f\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u554f\u984c\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9a\u7fa9 \u300cresident\u300d<\/h2>\n\n\n\n<p>Resident\u306e\u6982\u5ff5\u306f\u00a7105.20(a)\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>- NY\u5dde\u306bdomicile\u3092\u6301\u3064\u3059\u3079\u3066\u306e\u8005\u3067\u3001\u5f8c\u8ff0\u306e\u4f8b\u5916\u306b\u8a72\u5f53\u3057\u306a\u3044\u8005\n- NY\u5dde\u306bdomicile\u306f\u6301\u305f\u306a\u3044\u304c\u3001permanent place of abode\u3092\u5b9f\u8cea\u7684\u306b\u901a\u5e74\u3067\u5dde\u5185\u306b\u6301\u3061\u3001\u304b\u3064\u5408\u8a08183\u65e5\u8d85\u3092\u5dde\u5185\u3067\u904e\u3054\u3057\u305f\u8005<\/code><\/pre>\n\n\n\n<p><small>\u203b\u5dde\u5916\u306bdomicile\u3092\u6301\u3064\u304c\u3001\u5dde\u5185\u306bpermanent place of abode\u3092\u6301\u3064\u8005\u306f\u3001\u81ea\u8eab\u304c\u975e\u5c45\u4f4f\u8005\u3060\u3068\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u5dde\u5185\u3067183\u65e5\u8d85\u3092\u904e\u3054\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u8a18\u9332\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u3072\u3068\u3064\u76ee\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u540c(b)\u3067\u4f8b\u5916\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u30d1\u30bf\u30fc\u30f31\u30682\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u305b\u3070\u3001NY\u5dde\u306bdomicile\u3092\u6301\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u7a0e\u52d9\u4e0a\u306eresident\u3068\u306f\u898b\u306a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>\u30d1\u30bf\u30fc\u30f31\uff08\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\uff09\n- Permanent place of abode\u3092\u5dde\u5185\u306b\u6301\u305f\u306a\u3044\n- Permanent place of abode\u3092\u901a\u5e74\u3067\u5dde\u5916\u306b\u6301\u3063\u3066\u3044\u308b\n- \u8ab2\u7a0e\u5e74\u5ea6\u5185\u306b\u5dde\u5185\u3067\u904e\u3054\u3057\u305f\u306e\u304c\u901a\u7b9730\u65e5\u4ee5\u4e0b\u3067\u3042\u308b\n\n\u30d1\u30bf\u30fc\u30f32\uff08\u4ee5\u4e0b\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\uff09\n- \u9023\u7d9a\u3059\u308b548\u65e5\u9593\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u3082450\u65e5\u306f\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306b\u3044\u305f\n- \u5f53\u8a72548\u65e5\u9593\u306e\u3046\u3061\u5dde\u5185\u306b\u3044\u305f\u306e\u304c90\u65e5\u4ee5\u4e0b\u3001\u304b\u3064\u914d\u5076\u8005\uff08\u6cd5\u7684\u5225\u5c45\u306e\u8005\u3092\u9664\u304f\uff09\u3084\u672a\u6210\u5e74\u306e\u5b50\u3069\u3082\u304c90\u65e5\u8d85\u3092\u904e\u3054\u3057\u305f\u3088\u3046\u306apermanent place of abode\u3092\u5dde\u5185\u306b\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\n- \u5f53\u8a72548\u65e5\u9593\u304c\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u5e74\u5ea6\u304a\u3088\u3073\u7d42\u4e86\u3059\u308b\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u975e\u5c45\u4f4f\u671f\u9593\u4e2d\u3001NY\u6ede\u5728\u65e5\u6570\u304c\u300c90\u65e5\u00d7\u975e\u5c45\u4f4f\u671f\u9593\u65e5\u6570\u00f7548\u300d\u3092\u8d85\u3048\u306a\u3044\n\ud83e\udd14<span style=\"color:#008080\">\u308f\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u304c\u300c\u8db3\u304b\u30512\u5e74\u3082\u3057\u304f\u306f3\u5e74\u306e\u9593\u3001NY\u6ede\u5728\u5272\u5408\u304c6\u5206\u306e1\u3092\u8d85\u3048\u3066\u306f\u3044\u3051\u306a\u3044\u300d\u3068\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u3067\u3059\u3002<\/span><\/code><\/pre>\n\n\n\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u6ede\u5728\u300d\u306b\u95a2\u3057\u3066\u306f\u00a7105.20(c)\u306b\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>- \u305d\u306e\u65e5\u306e\u4e00\u90e8\u5206\u3067\u3082\u5dde\u5185\u306b\u6ede\u5728\u3057\u3066\u3044\u308c\u3070\u30011\u65e5\u6ede\u5728\u3057\u3066\u3044\u305f\u3068\u30ab\u30a6\u30f3\u30c8\u3059\u308b\n- \u305f\u3060\u3057\u3001\u5358\u306b\u5dde\u5916\u306b\u79fb\u52d5\u3059\u308b\u305f\u3081\u306b\u98db\u884c\u6a5f\u30fb\u8239\u30fb\u96fb\u8eca\u30fb\u30d0\u30b9\u306b\u4e57\u308b\u76ee\u7684\u3067\u6ede\u5728\u3057\u3066\u3044\u305f\u5834\u5408\u3084\u3001\u5dde\u5916\u304b\u3089\u5dde\u5916\u306b\u79fb\u52d5\u3059\u308b\u305f\u3081\u306b\u901a\u904e\u3057\u305f\u3060\u3051\u306e\u5834\u5408\u306f\u9664\u304f<\/code><\/pre>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b9a\u7fa9 \u300cnonresident\u300d\u300cpart-year resident\u300d<\/h2>\n\n\n\n<p>Nonresident\u3068\u3044\u3046\u6982\u5ff5\u306f\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3042\u308a\u3001New York Tax Law\uff08TAX\uff09\u00a7 605(b)(2)\u306b\u3066\u300can individual who is not a resident or a part-year resident\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>Part-year resident\u306e\u5b9a\u7fa9\u306f\u3001\u540c(5)\u3067\u300can individual who is not a resident or nonresident for the entire taxable year.\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u4ee3\u8868\u4f8b\u3068\u3057\u3066\u306f\u300c\u5e74\u306e\u9014\u4e2d\u3067domicile\u304cNY\u5dde\u5916\u304b\u3089\u5dde\u5185\u306b\u79fb\u52d5\u3057\u305f\u300d\u304c\u3042\u308a\u307e\u3059\u306d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u88dc\u8db3\uff1aNYC\u3084Yonkers\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>NYC\u3084Yonkers\u306e\u5b9a\u7fa9\u3082\u3001\u672c\u8a18\u4e8b\u3067\u8ff0\u3079\u305f\u300cNY\u5dde\u306b\u304a\u3051\u308bresident \/ part-year resident \/ 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