{"id":3190,"date":"2019-02-13T14:23:50","date_gmt":"2019-02-13T14:23:50","guid":{"rendered":"https:\/\/hls-global.com\/2019\/02\/13\/taxation-business-travelers-united-states-america-japanese-text\/"},"modified":"2020-11-26T14:53:12","modified_gmt":"2020-11-26T14:53:12","slug":"taxation-business-travelers-united-states-america-japanese-text-2","status":"publish","type":"post","link":"https:\/\/hls-global.com\/ja\/2019\/02\/13\/taxation-business-travelers-united-states-america-japanese-text-2\/","title":{"rendered":"\u7c73\u56fd\u51fa\u5f35\u8005\u306e\u7c73\u56fd\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u6628\u4eca\u3001\u7c73\u56fd\u52b4\u50cd\u30d3\u30b6\u306e\u53d6\u5f97\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u99d0\u5728\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u51fa\u5f35\u30d9\u30fc\u30b9\u3067\u7c73\u56fd\u306b\u6ede\u5728\u3059\u308b\u4eba\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<!--more-->\u51fa\u5f35\u8005\u3068\u3057\u3066\u7c73\u56fd\u6ede\u5728\u3059\u308b\u5834\u5408\u306f\u3001\u7c73\u56fd\u3067\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u304c\u304d\u3061\u3093\u3068\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0b\u3001\u7c73\u56fd\u3067\u306e\u6ede\u5728\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\n \uff11\uff0e\u7c73\u56fd\u6ede\u5728\u65e5\u6570\u304c90\u65e5\u4ee5\u4e0b\u306e\u5834\u5408<\/p>\n<p>\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u306f\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u51fa\u5f35\u8005\u304c\u7c73\u56fd\u3067\u6d3b\u52d5\u3057\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u306f\u65e5\u672c\u3067\u652f\u6255\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6b21\u306e3\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f\u3001\u51fa\u5f35\u4e2d\u306b\u5f97\u3089\u308c\u305f\u6240\u5f97\u306f\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u7c73\u56fd\u3067\u975e\u8ab2\u7a0e\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff3b\u77ed\u671f\u6ede\u5728\u8005\u514d\u7a0e\u306e\u6761\u4ef6 (\u5185\u56fd\u6b73\u5165\u6cd5\u00a7864(b))\uff3d<\/p>\n<ul>\n<li>\u96c7\u7528\u8005\u304c\u7c73\u56fd\u5185\u3067\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u4e8b<\/li>\n<li>\u7c73\u56fd\u6ede\u5728\u65e5\u6570\u304c\u66a6\u5e74\u30d9\u30fc\u30b9\u306790\u65e5\u3092\u8d85\u3048\u306a\u3044\u4e8b<\/li>\n<li>\u7c73\u56fd\u6ede\u5728\u306b\u4f34\u3046\u7d66\u4e0e\u304c$3,000\u3092\u8d85\u3048\u306a\u3044\u4e8b<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\uff12\uff0e\u7c73\u56fd\u6ede\u5728\u65e5\u6570\u304c90\u65e5\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p>\u7c73\u56fd\u6ede\u5728\u65e5\u6570\u304c90\u65e5\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u7b2c14\u6761\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u51fa\u5f35\u4e2d\u306e\u7c73\u56fd\u6e90\u6cc9\u6240\u5f97\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff3b\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u7b2c14\u6761\u9069\u7528\u6761\u4ef6\uff3d<\/p>\n<ul>\n<li>\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u7c73\u56fd\u3067\u306e\u6ede\u5728\u65e5\u6570\u304c\u3044\u305a\u308c\u306e1\u5e74\u3092\u307f\u3066\u3082183\u65e5\u3092\u8d85\u3048\u306a\u3044\u4e8b<\/li>\n<li>\u7d66\u4e0e\u304c\u7c73\u56fd\u6cd5\u4eba\u304b\u3089\u652f\u6255\u308f\u308c\u306a\u3044\u4e8b<\/li>\n<li>\u7d66\u4e0e\u304c\u7c73\u56fd\u5185\u306b\u3042\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u3088\u3063\u3066\u8ca0\u62c5\u3055\u308c\u306a\u3044\u4e8b<\/li>\n<\/ul>\n<p>*\u6052\u4e45\u7684\u65bd\u8a2d\uff1a\u4e8b\u696d\u306e\u7ba1\u7406\u306e\u5834\u6240\u3001\u652f\u5e97\u3001\u5de5\u5834\u3001\u4e8b\u52d9\u6240\u7b49<\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u7533\u544a\u66f8\uff08Form 1040NR\u3068Form 8833 \uff09\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u96c7\u7528\u4e3b\u306e\u7c73\u56fd\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7533\u8acb\u306b\u306fForm 8223\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u99d0\u5728\u3067\u306f\u306a\u304f\u51fa\u5f35\u8005\u3067\u7c73\u56fd\u5b50\u4f1a\u793e\u306e\u30b5\u30dd\u30fc\u30c8\u696d\u52d9\u7b49\u3092\u3059\u308b\u5834\u5408\u3001\u65e5\u672c\u306e\u6cd5\u4eba\u81ea\u4f53\u304c\u7c73\u56fd\u3067\u6d3b\u52d5\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u7533\u544a\u7d0d\u7a0e\u306e\u5fc5\u8981\u6027\u3092\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7c73\u56fd\u6cd5\u4eba\u304c\u8ca0\u62c5\u3059\u3079\u304d\u8cbb\u7528\u3092\u65e5\u672c\u6cd5\u4eba\u3067\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306f\u65e5\u672c\u3067\u306e\u640d\u91d1\u8a08\u4e0a\u304c\u5426\u8a8d\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u6628\u4eca\u3001\u7c73\u56fd\u52b4\u50cd\u30d3\u30b6\u306e\u53d6\u5f97\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u99d0\u5728\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u51fa\u5f35\u30d9\u30fc\u30b9\u3067\u7c73\u56fd\u306b\u6ede\u5728\u3059\u308b\u4eba\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":2,"featured_media":252,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[],"_links":{"self":[{"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/posts\/3190"}],"collection":[{"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/comments?post=3190"}],"version-history":[{"count":0,"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/posts\/3190\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/media\/252"}],"wp:attachment":[{"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/media?parent=3190"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/categories?post=3190"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hls-global.com\/ja\/wp-json\/wp\/v2\/tags?post=3190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}