{"id":80,"date":"2024-09-29T21:10:44","date_gmt":"2024-09-29T12:10:44","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=80"},"modified":"2024-09-29T21:10:46","modified_gmt":"2024-09-29T12:10:46","slug":"8938","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2024\/09\/29\/8938\/","title":{"rendered":"Form 8938\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n

\u3010\u672c\u8a18\u4e8b\u306f2024\u5e749\u6708\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n

Form 8938\u3068\u306f<\/h2>\n\n\n\n

Form 8938\u3068\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u6d77\u5916\u91d1\u878d\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u308c\u3092\u958b\u793a\u3059\u308b\u305f\u3081\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u3059\u3002
\u985e\u4f3c\u306e\u30d5\u30a9\u30fc\u30e0\u3068\u3057\u3066FinCEN Form 114\uff08FBAR\uff09<\/a>\u304c\u3042\u308a\u3001\u3053\u3061\u3089\u306e\u307b\u3046\u304c\u300c\u958b\u793a\u304c\u8981\u6c42\u3055\u308c\u308b\u91d1\u984d\u300d\u304c\u4f4e\u3044\u306e\u3067\u3059\u304c\u3001Form 8938\u3092\u51fa\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066Form 114\u3092\u51fa\u3055\u306a\u304f\u3066\u3082OK\u3001\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002Form 8938\u3092\u51fa\u3059\u5fc5\u8981\u306e\u3042\u308b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u3001\u5b9f\u52d9\u7684\u306b\u306f\u307b\u307c\u5168\u54e1\u304cForm 114\u3082\u51fa\u3059\u3053\u3068\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002
\ud83e\udd14Form 114\u306f\u3042\u304f\u307e\u3067\u3082FinCEN\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3042\u3063\u3066\u3001IRS\u306b\u63d0\u51fa\u3059\u308bTR\u3068\u306f\u5225\u7269\u3067\u3057\u305f\u306d\u3002<\/span><\/p>\n\n\n\n

\u672c\u8a18\u4e8b\u3067\u306f\u4e3b\u306b\u3053\u3061\u3089\u306eIRS\u306e\u30da\u30fc\u30b8<\/a>\u3092\u53c2\u7167\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8fbc\u307f\u5165\u3063\u305f\u8b70\u8ad6\u3084\u4f8b\u5916\u3001\u7b46\u8005\u304c\u5b9f\u52d9\u3067\u906d\u9047\u3057\u306a\u3055\u305d\u3046\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u5927\u5e45\u306b\u30ab\u30c3\u30c8\u3057\u3066\u3044\u307e\u3059\u3002\u8a73\u3057\u3044\u3068\u3053\u308d\u307e\u3067\u628a\u63e1\u3057\u305f\u3044\u5834\u5408\u306f\u53c2\u7167\u5143\u3092\u76f4\u63a5\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n

\ud83e\udd14Form\u756a\u53f7\u306e\u8a9e\u5442\u5408\u308f\u305b\uff1a\u6ce2\u53ca\u30b5\u30d0\u8aad\u307f\u9632\u3050FATCA<\/span><\/p>\n\n\n\n

\u3044\u3064\u307e\u3067\u306b\u51fa\u305b\u3070\u826f\u3044\uff1f<\/h2>\n\n\n\n

Form 8938\u306f\u901a\u5e38\u306eTax Return\u306b\u5408\u308f\u305b\u3066\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066TR\u306eDue Date\uff08\u5ef6\u9577\u3057\u305f\u5834\u5408\u306f\u5ef6\u9577\u5f8c\u306eDue Date\uff09\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
\u203b\u3057\u305f\u304c\u3063\u3066\u305d\u306e\u5e74\u306bTR\u304c\u4e0d\u8981\u306a “taxpayer” \u306f\u3001Form 8938\u3082\u63d0\u51fa\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/small><\/p>\n\n\n\n

\u8ab0\u304c\u51fa\u3059\u306e\u304b\uff1f\uff08\u6027\u8cea\u306e\u8981\u4ef6\uff09<\/h2>\n\n\n\n

Taxpayer\u304c\u3001\u4ee5\u4e0b\u306b\u6319\u3052\u308b\u300cspecified person\u300d\u306b\u5408\u81f4\u3059\u308b\u5834\u5408\u306b\u3001Form 8938\u306e\u63d0\u51fa\u304c\u8981\u6c42\u3055\u308c\u307e\u3059\u3002
\u306a\u304a\u3001specified person\u306f\u3001specified individual\u3068specified domestic entity\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

(1) specified individual<\/p>\n\n\n\n

\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u306e\u306f\u4e3b\u306b\u300c\u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u6a29\u8005\u300d\u300c\u305d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306e\u4e00\u90e8\u3067\u3082\u5c45\u4f4f\u8005\u3060\u3063\u305f\u5916\u56fd\u4eba\u300d\u300c\u592b\u5a66\u5408\u7b97\u7533\u544a\u306e\u305f\u3081\u306b\u5c45\u4f4f\u5916\u56fd\u4eba\u6271\u3044\u306b\u306a\u308b\u3088\u3046\u7533\u8acb\u3057\u305f\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u300d\u3068\u306a\u308a\u307e\u3059\u3002
\u203b\u5c45\u4f4f\u5916\u56fd\u4eba\u3068\u306a\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\u3001green card test\u3082\u3057\u304f\u306fsubstancial presence test\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3059\u3002<\/small><\/p>\n\n\n\n

\u306a\u304a\u3001specified individual\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u5e74\u306b\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3068\u3057\u3066TR\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u671f\u9650\u307e\u3067\u306bForm 1040-NR\u3001\u304a\u3088\u3073\u5fc5\u8981\u3067\u3042\u308c\u3070 Form 8833\uff08Treaty-Based Return Position Disclosure\uff09\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001Form 8938\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002
\u307e\u305f\u3001\u5c45\u4f4f\u5916\u56fd\u4eba\u306b\u3064\u3044\u3066\u3082\u985e\u4f3c\u306e\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002
\ud83e\udd14\u3042\u304f\u307e\u3067\u672c\u5236\u5ea6\u306e\u8da3\u65e8\u306f\u300c\u30a2\u30e1\u30ea\u30ab\u306e\u4eba\u304c\u5916\u56fd\u306e\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u6240\u5f97\u3092\u96a0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u770b\u7834\u3059\u308b\u3053\u3068\u300d\u306b\u3042\u308b\u305f\u3081\u3001\u5c45\u4f4f\u5916\u56fd\u4eba\u3082\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3082Form 8938 \u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n\n\n\n

(2) specified domestic entity<\/p>\n\n\n\n

\u3053\u3061\u3089\u306f\u3001\u4e3b\u306b\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306eclosely held corporation\u3067\u3042\u308b\u5834\u5408\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002closely held corporation\u3068\u306f\u3001\u4f1a\u8a08\u671f\u672b\u306b\u304a\u3044\u3066\u3059\u3079\u3066\u306e\u7a2e\u985e\u306e\u682a\u5f0f\u306e\u8b70\u6c7a\u6a29\u306e\u5408\u8a0880%\u4ee5\u4e0a\u3001\u3082\u3057\u304f\u306f\u682a\u5f0f\u7dcf\u4fa1\u5024\u306e80%\u4ee5\u4e0a\u3092\u3001\u7279\u5b9a\u306e\u500b\u4eba\u306b\u3088\u3063\u3066\u76f4\u63a5\u7684or\u9593\u63a5\u7684or\u5b9f\u8cea\u7684\u306b\u6240\u6709\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002
\ud83e\udd14\u500b\u4eba\u304c\u7bc0\u7a0e\u7b49\u306e\u76ee\u7684\u3067\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u3084 “\u540c\u65cf\u4f1a\u793e” \u306a\u3069\u306b\u898b\u3089\u308c\u308b\u306e\u304cclosely held corporation\u3067\u3059\u3002\u3053\u308c\u306f\u5f62\u5f0f\u7684\u306b\u306f\u6cd5\u4eba\u3067\u3059\u304c\u3001\u5185\u5b9f\u306f\u500b\u4eba\u3068\u540c\u3058\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001specified person\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/span>
\u203b\u53b3\u5bc6\u306b\u306fclosely held\u306a\u56fd\u5185\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u30011\u4ee5\u4e0a\u306especified person\u3092\u53d7\u76ca\u8005\u3068\u3057\u3066\u542b\u3080\u56fd\u5185\u4fe1\u8a17\u3082specified domestic entity\u306b\u542b\u307e\u308c\u307e\u3059\u3002
\u203b”\u540c\u65cf\u4f1a\u793e” \u3068\u30c0\u30d6\u30eb\u30af\u30a9\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u3092\u4ed8\u3057\u305f\u306e\u306f\u3001\u65e5\u672c\u306e\u7a0e\u5236\u306b\u304a\u3044\u3066\u53b3\u5bc6\u306b\u5b9a\u7fa9\u3055\u308c\u305f\u540c\u65cf\u4f1a\u793e\u306e\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u4fd7\u306b\u3044\u3046\u540c\u65cf\u4f1a\u793e\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3059\u3002<\/small><\/p>\n\n\n\n

\u306a\u304a\u3001\u3059\u3079\u3066\u306eclosely held corporation\u304cspecified domestic entity\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff1a
\u30fbGross Income\u306e50%\u4ee5\u4e0a\u304cpassive income\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b
\u30fb\u8cc7\u7523\u306e50%\u304cpassive income\u3092\u751f\u3080\u3001\u3042\u308b\u3044\u306f\u751f\u3080\u305f\u3081\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b<\/p>\n\n\n\n

\u3053\u3053\u3067\u3044\u3046passive income\u306f\u3001\uff08\u5b9f\u8cea\u7684\u306a\uff09\u914d\u5f53\u3001\uff08\u5b9f\u8cea\u7684\u306a\uff09\u5229\u606f\u3001\u5bb6\u8cc3\u3084\u4f7f\u7528\u6599\u3001\u5e74\u91d1\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u308c\u3089\u306e\u58f2\u5374\u76ca\u3001\u70ba\u66ff\u5dee\u76ca\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002
\ud83e\udd14\u3064\u307e\u308a\u6295\u8cc7\u95a2\u9023\u306e\u6240\u5f97\u3067\u3059\u306d\u3002Income\u3084\u8cc7\u7523\u306e50%\u304c\u6295\u8cc7\u95a2\u9023\u6240\u5f97\u306b\u7e4b\u304c\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u305d\u308c\u3060\u3051\u305f\u304f\u3055\u3093\u306e\u5143\u624b\u7b49\u3068\u306a\u308b\u91d1\u878d\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u9069\u5207\u306b Form 8938\u3067\u5831\u544a\u3057\u3066\u3082\u3089\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3001\u3068\u3044\u3046\u767a\u60f3\u306a\u306e\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n

\u8ab0\u304c\u51fa\u3059\u306e\u304b\uff1f\uff08\u91d1\u984d\u306e\u8981\u4ef6\uff09<\/h2>\n\n\n\n

\u3055\u3066\u3001\u3082\u3057\u5f53\u8a72taxpayer\u304cspecified person\u3067\u3042\u308a\u3001\u304b\u3064\u4e0b\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001Form 8938\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

(1) \u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306b\u4f4f\u3093\u3067\u3044\u308bspecified individual<\/p>\n\n\n\n

\u672a\u5a5a\u8005\u307e\u305f\u306f\u592b\u5a66\u5225\u7533\u544a\u306e\u5834\u5408\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u91d1\u878d\u8cc7\u7523\u306e\u7dcf\u984d\u304c\u3001\u8ab2\u7a0e\u5e74\u5ea6\u672b\u65e5\u306b$50,000\u3001\u307e\u305f\u306f\u8ab2\u7a0e\u5e74\u5ea6\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067$75,000\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3002
\u65e2\u5a5a\u8005\u3067\u5408\u7b97\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u500d\u984d\u3002
\ud83e\udd14\u3064\u307e\u308a\u592b\u5a66\u5225\u7533\u544a\u306e\u5834\u5408\u306fForm 8938\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3042\u308btaxpayer\u3067\u3082\u3001\u5408\u7b97\u7533\u544a\u306b\u3059\u308b\u3053\u3068\u3067\u5831\u544a\u4e0d\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7bc0\u7a0e\u52b9\u679c\u304c\u751f\u3058\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7533\u544a\u306e\u624b\u9593\u304c\u7701\u3051\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308a\u307e\u3059\u306d\u3002<\/span><\/p>\n\n\n\n

(2) \u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306b\u4f4f\u3093\u3067\u3044\u308bspecified individual<\/p>\n\n\n\n

\u672a\u5a5a\u8005\u307e\u305f\u306f\u592b\u5a66\u5225\u7533\u544a\u306e\u5834\u5408\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u91d1\u878d\u8cc7\u7523\u306e\u7dcf\u984d\u304c\u3001\u8ab2\u7a0e\u5e74\u5ea6\u672b\u65e5\u306b$200,000\u3001\u307e\u305f\u306f\u8ab2\u7a0e\u5e74\u5ea6\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067$300,000\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3002
\u65e2\u5a5a\u8005\u3067\u5408\u7b97\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u500d\u984d\u3002<\/p>\n\n\n\n

\u306a\u304a\u3001tax home\u304c\u30a2\u30e1\u30ea\u30ab\u4ee5\u5916\u306e\u56fd\u3067\u3042\u308a\u3001\u304b\u3064presence abroad test\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3057\u3001\u304b\u3064\u3044\u305a\u308c\u306e\u4f8b\u5916\u306b\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408\u306b\u3001Form 8938\u3067\u306e\u5831\u544a\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002
presence abroad test\u3068\u306f\u300c\u8ab2\u7a0e\u5e74\u5ea6\u3092\u307e\u308b\u307e\u308b\u542b\u3080\u7d99\u7d9a\u7684\u306a1\u5e74\u4ee5\u4e0a\u3001\u4ed6\u56fd\u306ebona fide\uff08\u5b9f\u8cea\u4e0a\u306e\uff09resident \u3067\u3042\u308b\u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u3067\u3042\u308b\u300d\u300c\u8ab2\u7a0e\u5e74\u5ea6\u5185\u306e\u3042\u308b\u65e5\u307e\u3067\u306e\u3042\u308b1\u5e74\u9593\u3067\u3001\u6700\u4f4e330\u65e5\u9593\u5916\u56fd\u306b\u3044\u305f\u30a2\u30e1\u30ea\u30ab\u5e02\u6c11\u3082\u3057\u304f\u306f\u5c45\u4f4f\u8005\u300d\u306e2\u3064\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

(3) specific domestic entity<\/p>\n\n\n\n

\u6240\u6709\u3057\u3066\u3044\u308b\u91d1\u878d\u8cc7\u7523\u306e\u7dcf\u984d\u304c\u3001\u8ab2\u7a0e\u5e74\u5ea6\u672b\u65e5\u306b$50,000\u3001\u307e\u305f\u306f\u8ab2\u7a0e\u5e74\u5ea6\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067$75,000\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3002
\ud83e\udd14\u300c\u5f62\u5f0f\u7684\u306b\u306f\u6cd5\u4eba\u3060\u304c\u5185\u5b9f\u306f\u500b\u4eba\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u8003\u5bdf\u306b\u5f93\u3048\u3070\u3001\u56fd\u5185\u5c45\u4f4f\u306especific individual\u3068\u540c\u3058\u6761\u4ef6\u30fb\u540c\u3058\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u306f\u5f53\u7136\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n\n\n\n

\u3069\u306e\u3088\u3046\u306b\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u304b\uff1f<\/h2>\n\n\n\n

(1) \u6d77\u5916\u91d1\u878d\u8cc7\u7523\u306e\u5834\u5408<\/p>\n\n\n\n

Fair Market Value\uff08\u6642\u4fa1\uff09\u306b\u306a\u308a\u307e\u3059\u3002US\u30c9\u30eb\u4ee5\u5916\u3067\u9810\u91d1\u7b49\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001US\u30c9\u30eb\u306b\u63db\u7b97\u3057\u305f\u3042\u3068\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n

(2) \u6d77\u5916\u306e\u5e74\u91d1\u30d7\u30e9\u30f3\u30fb\u907a\u7523\u8ca1\u56e3\u30fb\u7e70\u5ef6\u5831\u916c\u30d7\u30e9\u30f3\u306e\u5834\u5408<\/p>\n\n\n\n

\u3082\u3057\u6642\u4fa1\u304c\u308f\u304b\u3089\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u306b\u3088\u3063\u3066\u6642\u4fa1\u3092\u77e5\u308b\u7406\u7531\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u5e74\u5ea6\u6700\u7d42\u65e5\u306b\u6c7a\u5b9a\u3055\u308c\u305f\u300c\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306btaxpayer\u306b\u5206\u914d\u3055\u308c\u305f\u901a\u8ca8\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u306e\u6642\u4fa1\u300d\u3068\u306a\u308a\u307e\u3059\u3002
\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u5206\u914d\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u6642\u4fa1\u306f\u30bc\u30ed\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u203b\u8cc7\u7523\u4fa1\u984d\u304c\u30bc\u30ed\u3082\u3057\u304f\u306f\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3001\u30bc\u30ed\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002
\u203b\u592b\u5a66\u5171\u540c\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308b\u5834\u5408\u3001\u592b\u5a66\u5408\u7b97\u7533\u544a\u3067\u3042\u308c\u3070\u5f53\u7136\u5168\u984d\u3092\u542b\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u592b\u5a66\u5225\u7533\u544a\u3067\u3001\u304b\u3064\u914d\u5076\u8005\u3082specified individual\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u7dcf\u91d1\u984d\u306e\u534a\u5206\u305a\u3064\u3092\u305d\u308c\u305e\u308c\u592b\u5a66\u306eForm 8938\u3067\u5831\u544a\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u592b\u5a66\u5225\u7533\u544a\u3067\u3001\u304b\u3064\u914d\u5076\u8005\u304cspecified individual\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u5168\u984d\u3092taxpayer\u306eForm 8938\u3067\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/small><\/p>\n\n\n\n

\u306a\u304a\u3001\u5916\u8ca8\u304b\u3089US\u30c9\u30eb\u306b\u63db\u7b97\u3059\u308b\u3068\u304d\u306f\u3001\u8ab2\u7a0e\u5e74\u5ea6\u306e\u672b\u65e5\u306e\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u8ca1\u52d9\u7701\u306e\u91d1\u878d\u30c7\u30fc\u30bf<\/a>\u3092\u53c2\u7167\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u4ed6\u306e\u30ec\u30fc\u30c8\u3001\u305f\u3068\u3048\u3070IRS\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u5e73\u5747\u70ba\u66ff\u30ec\u30fc\u30c8<\/a>\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u3067\u3059\u3002<\/p>\n\n\n\n

\u3069\u306e\u3088\u3046\u306a\u8cc7\u7523\u304c\u5bfe\u8c61\u304b\uff1f<\/h2>\n\n\n\n

Form 8938\u3067\u542b\u3081\u3089\u308c\u308b\u3079\u304d\u6d77\u5916\u91d1\u878d\u8cc7\u7523\u3068\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u6307\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n

\u30fb\u6d77\u5916\u91d1\u878d\u6a5f\u95a2\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b\u91d1\u878d\u53e3\u5ea7
\u30fbU.S. person\u3067\u306a\u3044\u8005\u304b\u3089\u767a\u884c\u3055\u308c\u305f\u682a\u5f0f\u3084\u6709\u4fa1\u8a3c\u5238\u3067\u3001\u6295\u8cc7\u76ee\u7684\u3067\u89e3\u8aac\u3055\u308c\u3001\u304b\u3064\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e
\u30fb\u6d77\u5916\u306eentity\u306b\u304a\u3051\u308b\u6301\u3061\u5206\u3067\u3001\u6295\u8cc7\u76ee\u7684\u3067\u958b\u8a2d\u3055\u308c\u3001\u304b\u3064\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e
\u30fb\u767a\u884c\u8005\u307e\u305f\u306f\u53d6\u5f15\u76f8\u624b\u304cU.S. person\u3067\u306a\u3044\u3088\u3046\u306a\u91d1\u878d\u5546\u54c1\u307e\u305f\u306f\u5951\u7d04\u3067\u3001\u6295\u8cc7\u76ee\u7684\u3067\u89e3\u8aac\u3055\u308c\u3001\u304b\u3064\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e<\/p>\n\n\n\n

\u5f53\u7136\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306b\u3042\u308b\u91d1\u878d\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u5831\u544a\u306f\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30a2\u30e1\u30ea\u30ab\u306eSocial Security\u306b\u76f8\u5f53\u3059\u308b\u4ed6\u56fd\u306e\u793e\u4f1a\u4fdd\u969c\u5236\u5ea6\u306b\u95a2\u3057\u3066\u3082\u5831\u544a\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n\n\n\n

Form 8938\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u826f\u3044\u5834\u5408<\/h2>\n\n\n\n

\u3059\u3067\u306bForm 8938\u4ee5\u5916\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u91d1\u878d\u8cc7\u7523\u306e\u5831\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001Form 8938\u306e\u63d0\u51fa\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002
\u5177\u4f53\u7684\u306b\u306f\u4e0b\u8a18\u306e\u30d5\u30a9\u30fc\u30e0\u304c\u5bfe\u8c61\u3067\u3059\uff1a<\/p>\n\n\n\n

\u30fbForm 3520\uff08Annual Return To Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts\uff09
\u30fbForm 5471\uff08Information Return of U.S. Persons With Respect to Certain Foreign Corporations\uff09
\u30fbForm 8621\uff08Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund\uff09
\u30fbForm 8865\uff08Return of U.S. Persons With Respect to Certain Foreign Partnerships\uff09<\/p>\n\n\n\n

\u203b\u305f\u3060\u3057\u3001Form 8938\u81ea\u4f53\u306f\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002Form 8938\u306ePart \u2163\u3067\u3001\u4e0a\u8a18\u306e\u3069\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u4f7f\u7528\u3057\u305f\u304b\u3001\u307e\u305f\u4f55\u679a\u4f7f\u7528\u3057\u305f\u304b\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

Form 8938\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/h2>\n\n\n\n

\u671f\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u958b\u793a\u3057\u306a\u304b\u3063\u305f\u53e3\u5ea7\u306b\u8d77\u56e0\u3059\u308b\u7a0e\u984d\u306e\u904e\u5c11\u7533\u544a\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u4e0b\u8a18\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff1a<\/p>\n\n\n\n

(1) Failure-to-File Penalty<\/p>\n\n\n\n

$10,000\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u306a\u304a\u3001IRS\u304b\u3089\u306e\u30ec\u30bf\u30fc\u304c\u5c4a\u3044\u3066\u3082\u306a\u304a90\u65e5\u306e\u9593\u6b63\u3057\u3044Form 8938\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u300130\u65e5\u3054\u3068\u306b$10,000\u306e\u8ffd\u52a0\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8ffd\u52a0\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u6700\u5927\u91d1\u984d\u306f$50,000\u3067\u3059\u3002<\/p>\n\n\n\n

\u203b\u5408\u7b97\u7533\u544a\u306e\u5834\u5408\u3001\u592b\u5a66\u3067\u300c\u3072\u3068\u308a\u300d\u3068\u30ab\u30a6\u30f3\u30c8\u3057\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u8a08\u7b97\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/small><\/p>\n\n\n\n

\u305f\u3060\u3057\u3001\u7533\u544a\u6f0f\u308c\u306b\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u3042\u3063\u305f\u308a\u3001\u6545\u610f\u3067\u306a\u304b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u79d1\u3055\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u305d\u306e\u5224\u65ad\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u884c\u308f\u308c\u307e\u3059\u306e\u3067\u3001\u300c\u7406\u7531\u3092\u8aac\u660e\u3059\u308c\u3070\u5fc5\u305a\u5927\u4e08\u592b\u300d\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

(2) Accuracy-Related Penalty<\/p>\n\n\n\n

\u958b\u793a\u3057\u306a\u304b\u3063\u305f\u53e3\u5ea7\u306b\u8d77\u56e0\u3057\u3066\u7a0e\u984d\u3092\u904e\u5c11\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u904e\u5c11\u7533\u544a\u5206\u306e40%\u304c\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u79d1\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u610f\u56f3\u7684\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u305d\u306e\u5272\u5408\u304c75%\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

(3) \u5211\u4e8b\u7f70<\/p>\n\n\n\n

\u4e0a\u306b\u8ff0\u3079\u305f(1) (2)\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u52a0\u3048\u3066\u3001\u5211\u4e8b\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

(4) \u305d\u306e\u4ed6\u306e “\u30da\u30ca\u30eb\u30c6\u30a3”<\/p>\n\n\n\n

\u3082\u3057Form 8938\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u7533\u544a\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6642\u52b9\u304cForm 8938\u306e\u63d0\u51fa\u65e5\u304b\u30893\u5e74\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002TR\u306eDue Date\u3092\u904e\u304e\u305f\u5f8c\u306bForm 8938\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

Form 8938\u306b\u5fc5\u8981\u306a\u60c5\u5831<\/h2>\n\n\n\n

Form 8938\u306b\u8a18\u5165\u3059\u3079\u304d\u30c7\u30fc\u30bf\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u60c5\u5831\u3092taxpayer\u304b\u3089\u63d0\u4f9b\u3057\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u30fb\u53e3\u5ea7\u540d\u7fa9
\u30fb\u53e3\u5ea7\u756a\u53f7
\u30fb\u91d1\u878d\u6a5f\u95a2\u306e\u540d\u524d\u3068\u4f4f\u6240
\u30fb\u53e3\u5ea7\u304cdeposit\u304b\u3001\u3042\u308b\u3044\u306fcustodial\u304b\u3000\u203b\u5f8c\u8ff0
\u30fb\u305d\u306e\u5e74\u306e\u6700\u9ad8\u91d1\u984d\u3001\u304a\u3088\u3073\u8ab2\u7a0e\u5e74\u5ea6\u672b\u6642\u70b9\u3067\u306e\u91d1\u984d
\u30fb\u305d\u306e\u5e74\u306e\u3046\u3061\u306b\u5f53\u8a72\u53e3\u5ea7\u3092\u958b\u8a2dor\u9589\u9396\u3057\u305f\u304b\u5426\u304b
\u30fb\u305d\u306e\u53e3\u5ea7\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u306b\u8d77\u56e0\u3059\u308btax item\u304c\u3042\u308b\u304b\uff1f
\u30fb\u305d\u306e\u4ed6\u91d1\u878d\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306b\u58f2\u8cb7\u3057\u305f\u304b\uff1f<\/p>\n\n\n\n

Form 8938\u4ee3\u884c\u306e\u6d41\u308c<\/h2>\n\n\n\n

(1) taxpayer\u304cspecified person\u306b\u8a72\u5f53\u3059\u308b\u304b\u5224\u65ad\u3059\u308b\u3002\u8a72\u5f53\u3057\u306a\u3044\u3088\u3046\u306a\u3089Form 8938\u306f\u4e0d\u8981\u3002<\/p>\n\n\n\n

(2) \u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u592b\u5a66\u5408\u7b97\u7533\u544a\u304b\u5426\u304b\u3092\u78ba\u8a8d\u3057\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u91d1\u878d\u8cc7\u7523\u306e\u984d\uff08\u6700\u5927\u91d1\u984d\u3068\u5e74\u672b\u6642\u70b9\u3067\u306e\u91d1\u984d\uff09\u304c\u57fa\u6e96\u3092\u8d85\u3048\u305d\u3046\u304b\u3069\u3046\u304b\u8cea\u554f\u3059\u308b\u3002<\/p>\n\n\n\n

(3) \u3082\u3057\u57fa\u6e96\u984d\u3092\u30aa\u30fc\u30d0\u30fc\u3057\u3066\u3044\u308bor\u30aa\u30fc\u30d0\u30fc\u3059\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u3001\u4e0a\u306e\u300cForm 8938\u306b\u5fc5\u8981\u306a\u60c5\u5831\u300d\u306b\u6319\u3052\u305f\u60c5\u5831\u3092taxpayer\u304b\u3089\u53d7\u9818\u3059\u308b<\/p>\n\n\n\n

(4) \u9810\u304b\u3063\u305f\u60c5\u5831\u3092Excel\u7b49\u3067\u6574\u7406\u3057\u3001\u57fa\u6e96\u984d\u3092\u30aa\u30fc\u30d0\u30fc\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3002\u30aa\u30fc\u30d0\u30fc\u3057\u306a\u3044\u3088\u3046\u306a\u3089Form 8938\u306f\u4e0d\u8981\u3002<\/p>\n\n\n\n

(5) UltraTax\u7b49\u3067Form 8938\u3092\u4f5c\u6210\u3059\u308b\u3002\u5404\u5165\u529b\u6b04\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u3002<\/p>\n\n\n\n

(6) \u5b8c\u6210\u3057\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u78ba\u8a8d\u3092\u7d4c\u305f\u3089\u3001Form 1040\u7b49\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3002<\/p>\n\n\n\n

Form 8938\u306e\u8a18\u5165\u4e0a\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n

\u57fa\u672c\u7684\u306b\u306f\u66f8\u304b\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u306b\u5165\u529b\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u70b9\u306f\u82e5\u5e72\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n

\u30fbline 5 and line 7\uff08Part I\uff09<\/p>\n\n\n\n

deposit accounts\u3068custodial accounts\u306e\u6570\u3092\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002deposit accounts\u3068\u306f\u3044\u308f\u3086\u308b\u666e\u901a\u306e\u9280\u884c\u53e3\u5ea7\u306a\u3069\u3067\u3042\u308a\u3001custodial accounts\u3068\u306f\u300c\u3042\u308b\u4eba\u304c\u5225\u306e\u4eba\u306e\u305f\u3081\u306b\u7ba1\u7406\u3059\u308b\u3001\u91d1\u878d\u6a5f\u95a2\u30fb\u6295\u8cc7\u4fe1\u8a17\u4f1a\u793e\u30fb\u8a3c\u5238\u4f1a\u793e\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u300d\u306e\u3053\u3068\u3067\u3059\u3002
\u5b9f\u52d9\u7684\u306b\u306f\u3001\u3054\u304f\u30b7\u30f3\u30d7\u30eb\u306b\u300c\u9280\u884c\u9810\u91d1\u306fdeposit\u3001\u6295\u4fe1\u306a\u3069\u306fcustodial\u300d\u304f\u3089\u3044\u306b\u8003\u3048\u3066\u3082\u554f\u984c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u30fbPart V<\/p>\n\n\n\n

\u3082\u30572\u53e3\u5ea7\u4ee5\u4e0a\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u306ePart V\u4ee5\u964d\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b2\u30da\u30fc\u30b8\u76ee\u3092\u8907\u6570\u7528\u610f\u3057\u307e\u3059\u3002\u307e\u305f\u30011\u30da\u30fc\u30b8\u76ee\u306e\u4e0a\u90e8\u306b\u300cIf you have attached additional statements, check here\u300d\u3068\u3044\u3046\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u3068\u300cNumber of additional statements\u300d\u3068\u3044\u3046\u8a18\u5165\u6b04\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5fd8\u308c\u305a\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n

\u30fbline 25<\/p>\n\n\n\n

\u5916\u8ca8\uff08US\u30c9\u30eb\u4ee5\u5916\uff09\u3067\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u53e3\u5ea7\u306e\u5834\u5408\u3001a\u306b\u300cJPN – JAPANESE YEN\u300d\u306a\u3069\u3068\u8a18\u5165\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3082\u3057\u30a2\u30e1\u30ea\u30ab\u8ca1\u52d9\u7701\u306e\u91d1\u878d\u30c7\u30fc\u30bf\u4ee5\u5916\u306e\u30c7\u30fc\u30bf\u3092\u63db\u7b97\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u305f\u3068\u3048\u3070\u3082\u3057IRS\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u5e73\u5747\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u306f\u300cIRS – AVERAGE EXCHANGE RATE\u300d\u3001\u3068\u3044\u3046\u611f\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\u30fbline 26b<\/p>\n\n\n\n

GIIN\uff08Global Intermediary Identification Number\uff09\u3068\u3044\u3046\u3082\u306e\u3092\u8a18\u5165\u3059\u308b\u6b04\u3067\u3059\u3002optional\u3067\u3059\u306e\u3067\u8a18\u5165\u3057\u306a\u304f\u3066\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002
\u3061\u306a\u307f\u306bGIIN\u3068\u3044\u3046\u306e\u306f\u3001FATCA Registration System\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u305f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u3066\u3044\u308b\u30ca\u30f3\u30d0\u30fc\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n

\u904e\u53bb\u306eForm 8938\u3092\u63d0\u51fa\u3059\u308b\u306b\u306f\uff1f<\/h2>\n\n\n\n

\u307e\u305a\u306f\u5ef6\u9577\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u5ef6\u9577\u7533\u8acb\u306fForm 4868\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u3082\u3057\u9069\u6cd5\u306b\u904e\u5e74\u5ea6\u306eForm 8938\u3092\u63d0\u51fa\u3057\u305f\u3044\u5834\u5408\u306f\u3001SFOP\u306e\u624b\u7d9a\u304d<\/a>\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u53ef\u80fd\u3068\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n

\u7d42\u308f\u308a\u306b<\/h2>\n\n\n\n

\u5927\u5909\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5927\u304d\u3044Form\u3067\u3059\u306e\u3067\u3001\u7533\u544a\u6f0f\u308c\u306f\u3082\u3061\u308d\u3093\u3054\u6cd5\u5ea6\u3067\u3059\u3057\u3001\u4e0d\u6b63\u78ba\u306a\u60c5\u5831\u7533\u544a\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066prepare\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002
\u7279\u306b\u591a\u7a2e\u591a\u69d8\u306a\u91d1\u878d\u8cc7\u7523\u3092\u6301\u3063\u3066\u3044\u308btaxpayer\u306e\u5834\u5408\u306f\u3001\u904e\u5e74\u5ea6\u306eForm 8938\u3082\u53c2\u7167\u3057\u3064\u3064\u3001\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u5fc3\u304c\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n

\n

<\/p>

    <\/ul><\/div>\n
    \n
    \n<\/fieldset>\n