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start=\"2\">\n<li>\u4fdd\u8a3c\u8005\u306b\u751f\u3058\u308b\u4e88\u60f3\u640d\u5931\u984d\u3092\u4fdd\u8a3c\u6599\u306e\u6839\u62e0\u3068\u3059\u308b\u624b\u6cd5\uff08\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\uff09<\/li>\n<\/ol>\n\n<p>\u50b5\u52d9\u4fdd\u8a3c\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u88ab\u4fdd\u8a3c\u8005\u306e\u4fe1\u7528\u529b\u306e\u8a55\u4fa1\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u91d1\u92ad\u306e\u8cb8\u501f\u53d6\u5f15\u306b\u3066\u78ba\u8a8d\u3057\u305f\u65b9\u6cd5\u306b\u3088\u308a\u5bfe\u5fdc\u304c\u53ef\u80fd\u3060\u3068\u601d\u3044\u307e\u3059\u3002&#013;\n<\/p>\n\n<p>\u307e\u305f\u3001\u30a4\u30fc\u30eb\u30c9\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u30b3\u30b9\u30c8\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u3069\u3061\u3089\u3092\u63a1\u7528\u3059\u3079\u304d\u304b\u3002\u3042\u308b\u3044\u306f\u4e21\u624b\u6cd5\u306e\u5e73\u5747\u5024\u3092\u63a1\u7528\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u50b5\u52d9\u4fdd\u8a3c\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u63cf\u5199\u3057\u3001\u4fdd\u8a3c\u8005\u304c\u8ca0\u62c5\u3059\u308b\u4fe1\u7528\u30ea\u30b9\u30af\u3084\u88ab\u4fdd\u8a3c\u8005\u306b\u3088\u308a\u751f\u3058\u308b\u7d4c\u6e08\u7684\u4fbf\u76ca\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u6700\u3082\u9069\u5207\u306a\u65b9\u6cd5\u306b\u3088\u308a\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002&#013;\n<\/p>\n\n<ol start=\"6\">\n<li>\u7c73\u56fd\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u306e\u91d1\u92ad\u8cb8\u501f\u53d6\u5f15\u306e\u53d6\u6271\u3044<\/li>\n<\/ol>\n\n<p>\u7c73\u56fd\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3067\u306f\u3001\u5f93\u6765\u3088\u308a\u3001\u56fd\u5916\u95a2\u9023\u8005\u9593\u306b\u304a\u3051\u308b\u30ed\u30fc\u30f3\u91d1\u5229\u306e\u8a2d\u5b9a\u306b\u306f\u3001\u91d1\u5229\u3092\u6c7a\u5b9a\u3059\u308b\u3067\u3042\u308d\u3046\u3001\u5143\u91d1\u3001\u671f\u9593\u3001\u62c5\u4fdd\u306e\u6709\u7121\u3001\u501f\u624b\u306e\u4fe1\u7528\u683c\u4ed8\u3051\u7b49\u306e\u8981\u56e0\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u72ec\u7acb\u4f01\u696d\u9593\u5229\u7387\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4eca\u822c\u6539\u6b63\u3055\u308c\u305f\u65e5\u672c\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u306e\u53d6\u6271\u3044\u3068\u307b\u307c\u540c\u69d8\u3067\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u7c73\u56fd\u3067\u306f\u3001\u91d1\u878d\u696d\u3092\u4e3b\u306a\u4e8b\u696d\u3068\u3057\u306a\u3044\u4e00\u822c\u4e8b\u696d\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u501f\u624b\u306e\u4fe1\u7528\u683c\u4ed8\u3051\u306b\u5fdc\u3058\u305f\u91d1\u5229\u306e\u7b97\u5b9a\u304c\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u30eb\u30fc\u30eb\uff08\u7279\u4f8b\u63aa\u7f6e\uff09\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u95a2\u9023\u8005\u9593\u306e\u91d1\u5229\u304cIRS\u304c\u516c\u793a\u3059\u308bApplicable Federal 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start=\"7\">\n<li>\u307e\u3068\u3081<\/li>\n<\/ol>\n\n<p>\u91d1\u878d\u53d6\u5f15\u306f\u4e8b\u696d\u4f1a\u793e\u306b\u3068\u3063\u3066\u306f\u672c\u696d\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u672c\u6765\u306e\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u306b\u3082\u3068\u3065\u304b\u306a\u3044\u4fa1\u683c\u306e\u6c7a\u3081\u65b9\u3084\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u3066\u304b\u3089\u5bfe\u5fdc\u3059\u308c\u3070\u3088\u3044\u3068\u3059\u308b\u8003\u3048\u304c\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u4eca\u5f8c\u3001\u65e2\u5b58\u306e\u91d1\u878d\u53d6\u5f15\u3084\u65b0\u898f\u91d1\u878d\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u501f\u624b\u3084\u88ab\u4fdd\u8a3c\u8005\u306e\u4fe1\u7528\u529b\u3092\u9069\u5207\u306b\u8a55\u4fa1\u3057\u305f\u3046\u3048\u3067\u3001\u305d\u306e\u4fe1\u7528\u529b\u3092\u3082\u3068\u306b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\uff08\u7387\uff09\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002&#013;\n<\/p>\n\n<p>\u6628\u4eca\u3001\u30c9\u30eb\u3001\u30e6\u30fc\u30ed\u7b49\u306e\u4e3b\u8981\u901a\u8ca8\u306e\u91d1\u5229\u304c\u4e0a\u6607\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u65e5\u672c\u306e\u7a0e\u52d9\u5f53\u5c40\u3082\u3053\u306e\u50be\u5411\u306b\u7740\u76ee\u3057\u3001\u30ed\u30fc\u30f3\u53d6\u5f15\u3092\u79fb\u8ee2\u4fa1\u683c\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u305c\u3072\u3001\u3053\u308c\u3092\u6a5f\u306b\u91d1\u878d\u53d6\u5f15\u3092\u542b\u3080\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306e\u30ea\u30b9\u30af\u5206\u6790\u3092\u884c\u3044\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u305f\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u3092\u63a8\u5968\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n\n<p>\u306a\u304a\u3001\u672c\u6539\u6b63\u306f\u300c\u4ee4\u548c4\u5e747\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u6cd5\u4eba\u7a0e\u306e\u8abf\u67fb\u307e\u305f\u306f\u4e8b\u524d\u78ba\u8a8d\u5be9\u67fb\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6c7a\u7b97\u671f\u304c3\u6708\u306e\u6cd5\u4eba\u3067\u3042\u308c\u30702024\u5e743\u6708\u671f\u304b\u3089\u300112\u6708\u306e\u6cd5\u4eba\u3067\u3042\u308c\u30702023\u5e7412\u6708\u671f\u304b\u3089\u9069\u7528\u306b\u306a\u308a\u307e\u3059\u3002&#013;\n<\/p>\n\n<p>Hotta 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lang=\"JA\">\u3002<\/span><\/i><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f2022\u5e746\u6708\u3001\u300c\u79fb\u8ee2\u4fa1\u683c\u4e8b\u52d9\u904b\u55b6\u8981\u9818\u300d\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09\u306e\u4e00\u90e8\u6539\u6b63\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6539\u6b63\u306f2022\u5e741\u6708\u306bOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6307\u91dd\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u3001\u91d1\u878d\u53d6\u5f15\u3068\u8cbb\u7528\u5206\u62c5\u5951\u7d04\u306b\u95a2\u3059 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