{"id":266637,"date":"2024-10-17T10:16:34","date_gmt":"2024-10-17T01:16:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266637"},"modified":"2024-10-31T10:47:56","modified_gmt":"2024-10-31T01:47:56","slug":"tax-article-576","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-576\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c53\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u6697\u53f7\u8cc7\u7523<span style=\"font-size: 18px;\">\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fb<span style=\"color: #b22222;\">NFT<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c53\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u6d0b\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c52\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-574\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c54\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-578\/\" rel=\"\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u53d7\u76ca\u6a29\u3068\u672c\u4ef6\u6301\u5206<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266638\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-1.png\" alt=\"\" width=\"1441\" height=\"273\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-1.png 1441w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-1-300x57.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-1-1024x194.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-1-768x145.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-1-600x114.png 600w\" sizes=\"(max-width: 1441px) 100vw, 1441px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a2\u3000\u6982\u8981<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\uff08beneficial interest in the trust\uff09\u306f\u672c\u4ef6\u6301\u5206\u306b\u5206\u5272\u3055\u308c\u308b<\/span>\u3002<\/li>\n<li>\u672c\u4fe1\u8a17\u306e\u5404\u672c\u4ef6\u6301\u5206\u306f\u3001\u672c\u4fe1\u8a17\u306e\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u5e73\u7b49\u306a\u53d7\u76ca\u6a29\u3092\u8868\u3057\u3066\u304a\u308a\u3001\u5404\u6301\u5206\u4fdd\u6709\u8005\u306f\u3001\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3\u3068\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u5206\u914d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u305e\u308c\u306e\u6bd4\u4f8b\u914d\u5206\u984d\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/li>\n<li>\u672c\u4ef6\u6301\u5206\u306f\u5168\u984d\u304c\u6255\u8fbc\u6e08\u307f\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u4fe1\u8a17\u8ca1\u7523\u306e\u5272\u5408\u7684\u6240\u6709\u6a29\u3092\u8d85\u3048\u3066\u3001\u4fe1\u8a17\u306e\u8cbb\u7528\u3001\u8ca0\u50b5\u53c8\u306f\u7fa9\u52d9\u306b\u5bfe\u3057\u3066\u6301\u5206\u6240\u6709\u8005\u304c\u500b\u4eba\u7684\u306b\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u306a\u3044\u3002<\/li>\n<li>\u3069\u306e\u672c\u4ef6\u6301\u5206\u3082\u3001\u672c\u4fe1\u8a17\u306e\u4ed6\u306e\u672c\u4ef6\u6301\u5206\u306b\u5bfe\u3059\u308b\u512a\u5148\u6a29\u3092\u6301\u305f\u306a\u3044\u3002<\/li>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u5206\u914d\u304c\u3042\u308b\u5834\u5408\u306f\u3059\u3079\u3066\u3001\u5206\u914d\u306e\u57fa\u6e96\u65e5\u53c8\u306f\u4fe1\u8a17\u306e\u7d42\u4e86\u65e5\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u672c\u4ef6\u6301\u5206\u306e\u53e3\u6570\u306b\u5fdc\u3058\u3066\u3001\u4fe1\u8a17\u306e\u8cc7\u7523\u304b\u3089\u3059\u3079\u3066\u306e\u6301\u5206\u6240\u6709\u8005\u306b\u5206\u914d\u3055\u308c\u308b<\/span>\u3002<\/li>\n<li>\u30b9\u30dd\u30f3\u30b5\u30fc\u304c\u5225\u9014\u5b9a\u3081\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u672c\u4fe1\u8a17\u304c\u767a\u884c\u3059\u308b\u8ffd\u52a0\u306e\u672c\u4ef6\u6301\u5206\u305d\u306e\u4ed6\u306e\u8a3c\u5238\uff08any additional shares or other securities issued by the Trust\uff09\u3092\u5f15\u304d\u53d7\u3051\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u53d7\u76ca\u6a29\u7b49\u306b\u95a2\u3057\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u30b9\u30dd\u30f3\u30b5\u30fc\u306f\u3001\u53d7\u8a17\u8005\u53c8\u306f\u6301\u5206\u6240\u6709\u8005\u306e\u627f\u8a8d\u3092\u6c42\u3081\u308b\u3053\u3068\u306a\u3057\u306b\u3001\u72ec\u81ea\u306e\u88c1\u91cf\u3067\u3001\u4ee5\u4e0b\u306e\u5168\u6a29\u3092\u6709\u3059\u308b<\/span>\u3002<\/li>\n<\/ul>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #800080;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u30b9\u30dd\u30f3\u30b5\u30fc\u304c\u968f\u6642\u6c7a\u5b9a\u3059\u308b\u672c\u4fe1\u8a17\u306e\u512a\u5148\u6a29\u3001\u8b70\u6c7a\u6a29\u3001\u6a29\u5229\u3001\u7fa9\u52d9\u3001\u7279\u6a29\u3092\u8a2d\u5b9a\u30fb\u8a2d\u8a08\u3057\u3001\u3042\u3089\u3086\u308b\u65b9\u6cd5\u3067\u5909\u66f4\u3057\u3001\u78ba\u5b9a\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u30b9\u30dd\u30f3\u30b5\u30fc\u306e\u6c7a\u5b9a\u3059\u308b\u3068\u3053\u308d\u306b\u5f93\u3044\u3001\u672c\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\u3092\u984d\u9762\u91d1\u984d\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u7121\u5236\u9650\u306e\u6570\u306e\u6301\u5206\u306b\u5206\u5272\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u30b9\u30dd\u30f3\u30b5\u30fc\u304c\u9069\u5207\u3068\u5224\u65ad\u3059\u308b\u6642\u671f\u53ca\u3073\u6761\u4ef6\u306b\u3088\u308a\u3001\u9644\u5247\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u305f\u5236\u9650\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u306e\u5236\u9650\u306b\u5f93\u3063\u3066\u3001\u767a\u884c\u6570\u306e\u5236\u9650\u306a\u304f\u3001\u3044\u304b\u306a\u308b\u8005\u306b\u5bfe\u3057\u3066\u3044\u304b\u306a\u308b\u5bfe\u4fa1\u306b\u304a\u3044\u3066\u3082\u3001\u672c\u4ef6\u6301\u5206\uff08\u7aef\u6570\u6301\u5206\u3092\u542b\u3080\uff09\u3092\u767a\u884c\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u672c\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u672c\u4ef6\u6301\u5206\u306e\u53d7\u76ca\u6a29\u306e\u5272\u5408\u3092\u5b9f\u8cea\u7684\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306a\u3057\u306b\u3001\u672c\u4ef6\u6301\u5206\u3092\u5206\u5272\u53c8\u306f\u4f75\u5408\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u30b9\u30dd\u30f3\u30b5\u30fc\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u308b\u672c\u4ef6\u6301\u5206\u306b\u95a2\u3059\u308b\u305d\u306e\u4ed6\u306e\u884c\u70ba\u3092\u884c\u3046\u3053\u3068<\/p>\n<\/div>\n<\/div>\n<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a4\u3000\u672c\u4ef6\u6301\u5206\u306e\u767a\u884c\u65b9\u5f0f\u7b49<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4ef6\u6301\u5206\u306e\u6240\u6709\u6a29\uff08ownership of Shares\uff09\u306f\u3001\u672c\u4fe1\u8a17\u3001\u540d\u7fa9\u66f8\u63db\u4ee3\u7406\u4eba\u53c8\u306f\u985e\u4f3c\u306e\u4ee3\u7406\u4eba\u306e\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u308b\u3002\u30b9\u30dd\u30f3\u30b5\u30fc\u304c\u9069\u5b9c\u5b9a\u3081\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u672c\u4ef6\u6301\u5206\u306e\u6240\u6709\u6a29\u3092\u8a3c\u660e\u3059\u308b\u8a3c\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044<\/span>\u3002\u30b9\u30dd\u30f3\u30b5\u30fc\u306f\u3001\u672c\u4ef6\u6301\u5206\u306b\u4fc2\u308b\u8a3c\u66f8\u306e\u767a\u884c\u3001\u672c\u4ef6\u6301\u5206\u306e\u8b72\u6e21\u3001\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u4e8b\u9805\u306b\u95a2\u3057\u3066\u3001\u9069\u5207\u3068\u8003\u3048\u308b\u898f\u5247\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u672c\u4fe1\u8a17\u3001\u540d\u7fa9\u66f8\u63db\u4ee3\u7406\u4eba\u53c8\u306f\u985e\u4f3c\u306e\u4ee3\u7406\u4eba\u306b\u3088\u3063\u3066\u4fdd\u7ba1\u3055\u308c\u308b\u672c\u4fe1\u8a17\u306e\u767b\u9332\u7c3f\u306f\u3001\u6301\u5206\u6240\u6709\u8005\u306e\u8eab\u5143\u53ca\u3073\u5404\u81ea\u304c\u4fdd\u6709\u3059\u308b\u53e3\u6570\u306b\u95a2\u3057\u3066\u3001\u6c7a\u5b9a\u7684\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u3002<\/li>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4ef6\u6301\u5206\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u306b\u5f93\u3063\u3066\u3001\u8a18\u540d\u5f0f\uff08in registered form\uff09\u3067\u767a\u884c\u3055\u308c\u308b\u3002\u540d\u7fa9\u66f8\u63db\u4ee3\u7406\u4eba\u306f\u3001\u8a3c\u66f8\u5f0f\uff08in certificated form\uff09\u306e\u672c\u4ef6\u6301\u5206\u306e\u540d\u7fa9\u66f8\u63db\u306e\u305f\u3081\u306b\u767b\u9332\u53ca\u3073\u66f8\u63db\u4ee3\u7406\u4eba\u3068\u3057\u3066\u4efb\u547d\u3055\u308c\u3066\u3044\u308b<\/span>\u3002<\/li>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u540d\u7fa9\u66f8\u63db\u4ee3\u7406\u4eba\u306f\u3001\u767b\u9332\u7c3f\u306b\u3059\u3079\u3066\u306e\u6301\u5206\u6240\u6709\u8005\u53ca\u3073\u8a3c\u66f8\u5f0f\u306e\u672c\u4ef6\u6301\u5206\u306e\u6240\u6709\u8005\u306e\u8a18\u9332\u3092\u4fdd\u7ba1\u3059\u308b<\/span>\u3002\u30b9\u30dd\u30f3\u30b5\u30fc\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u8a3c\u66f8\u5f0f\u306b\u3088\u308b\u672c\u4ef6\u6301\u5206\u306e\u8b72\u6e21\u3092\u8a8d\u3081\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u672c\u4ef6\u6301\u5206\u306b\u4fc2\u308b\u53d7\u76ca\u6a29\u306f\u3001DTC\uff08Depositoty Trust Company\uff09\u306e\u53c2\u52a0\u8005\u53ca\u3073\uff0f\u53c8\u306f\u53e3\u5ea7\u4fdd\u6709\u8005\u3092\u901a\u3058\u3066\u632f\u66ff\u5f0f\uff08in book-entry form\uff09\u3067\u4fdd\u6709\u3055\u308c\u308b\u3002<\/li>\n<li>\u632f\u66ff\u5f0f\u306b\u3064\u3044\u3066\u3001\u672c\u4ef6\u6301\u5206\u306b\u5bfe\u3057\u3066\u500b\u3005\u306e\u8a3c\u66f8\u306f\u767a\u884c\u3055\u308c\u306a\u3044\u3002\u672c\u4ef6\u6301\u5206\u306f\u3001\uff11\u901a\u4ee5\u4e0a\u306e\u5927\u5238\uff08global certificates\uff09\u3067\u8868\u7ae0\u3055\u308c\u3001\u540d\u7fa9\u66f8\u63db\u4ee3\u7406\u4eba\u306b\u3088\u308a DTC\u306b\u9810\u8a17\u3055\u308c\u3001DTC\u306e\u65bd\u8a2d\u3067\u4fdd\u7ba1\u3055\u308c\u3001DTC \u306e\u30ce\u30df\u30cb\u30fc\u3068\u3057\u3066Cede &amp; Co.\u540d\u7fa9\u3067\u767b\u9332\u3055\u308c\u308b\u3002<span style=\"border-bottom: solid 1px #b22222;\">\u5927\u5238\u306f\u3001\u3044\u304b\u306a\u308b\u3068\u304d\u3067\u3082\u767a\u884c\u6e08\u307f\u306e\u672c\u4ef6\u6301\u5206\u306e\u3059\u3079\u3066\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308b<\/span>\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a6\u3000\u672c\u4ef6\u6301\u5206\u306e\u8b72\u6e21\u65b9\u5f0f\u7b49<\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266639\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2.png\" alt=\"\" width=\"1550\" height=\"616\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2.png 1550w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2-300x119.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2-1024x407.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2-768x305.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2-1536x610.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-2-600x238.png 600w\" sizes=\"(max-width: 1550px) 100vw, 1550px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u6b21\u306e\u8005\u3067\u3001\u672c\u4ef6\u6301\u5206\u306e\u8b72\u6e21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u8005\u306b\u9650\u5b9a\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u9280\u884c\u3001\u30d6\u30ed\u30fc\u30ab\u30fc\u30fb\u30c7\u30a3\u30fc\u30e9\u30fc\u3001\u4fe1\u8a17\u4f1a\u793e\u306a\u3069\u306eDTC\u53c2\u52a0\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000DTC\u53c2\u52a0\u8005\u3068\u76f4\u63a5\u7684\u53c8\u306f\u9593\u63a5\u7684\u306b\u4fdd\u7ba1\u306b\u4fc2\u308b\u95a2\u4fc2\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u9593\u63a5\u53c2\u52a0\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000DTC\u53c2\u52a0\u8005\u53c8\u306f\u9593\u63a5\u53c2\u52a0\u8005\u3092\u901a\u3058\u3066\u672c\u4ef6\u6301\u5206\u306b\u4fc2\u308b\u6a29\u5229\u3092\u4fdd\u6709\u3059\u308b\u8005<\/p>\n<\/div>\n<ul>\n<li>\u672c\u4ef6\u6301\u5206\u306fDTC\u306e\u632f\u66ff\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u306e\u307f\u8b72\u6e21\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>DTC\u53c2\u52a0\u8005\u3067\u306f\u306a\u3044\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u672c\u4ef6\u6301\u5206\u3092\u4fdd\u6709\u3059\u308bDTC\u53c2\u52a0\u8005\uff08\u53c8\u306f\u672c\u4ef6\u6301\u5206\u3092\u4fdd\u6709\u3059\u308b\u9593\u63a5\u53c2\u52a0\u8005\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u4f53\uff09\u306b\u672c\u4ef6\u6301\u5206\u306e\u8b72\u6e21\u3092\u6307\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001DTC\u3092\u901a\u3058\u3066\u672c\u4ef6\u6301\u5206\u3092\u8b72\u6e21\u3067\u304d\u308b\u3002<\/li>\n<li>\u8b72\u6e21\u306f\u8a3c\u5238\u696d\u754c\u306e\u6a19\u6e96\u7684\u306a\u6163\u884c\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u308b\u3002<\/li>\n<li>DTC\u3067\u306e\u672c\u4ef6\u6301\u5206\u306e\u8b72\u6e21\u306f\u3001DTC\u306e\u901a\u5e38\u306e\u898f\u5247\u3001\u904b\u55b6\u624b\u9806\u53ca\u3073\u8b72\u6e21\u306e\u6027\u8cea\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u308b\u3002DTC\u306f\u3001DTC\u53c2\u52a0\u8005\u306e\u305f\u3081\u306b\u6709\u4fa1\u8a3c\u5238\uff08securities\uff09\u3092\u4fdd\u6709\u3057\u3001\u96fb\u5b50\u7684\u65b9\u5f0f\u306b\u3088\u308b\u53e3\u5ea7\u632f\u66ff\u51e6\u7406\u3092\u901a\u3058\u3066DTC\u53c2\u52a0\u8005\u9593\u306e\u53d6\u5f15\u306e\u6e05\u7b97\u3068\u6c7a\u6e08\u3092\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30c8\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff17\uff09\u3000\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a2\u3000\u30b9\u30dd\u30f3\u30b5\u30fc\u306e\u610f\u56f3<\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266640\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-3.png\" alt=\"\" width=\"1235\" height=\"347\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-3.png 1235w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-3-300x84.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-3-1024x288.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-3-768x216.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-3-600x169.png 600w\" sizes=\"(max-width: 1235px) 100vw, 1235px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u30b9\u30dd\u30f3\u30b5\u30fc\u306f\u3001\u672c\u4fe1\u8a17\u304c\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u8ca1\u52d9\u7701\u898f\u5247301.7701-4\u6761\uff08\uff43\uff09\uff08\uff11\uff09\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u30a4\u30f3\u30d9\u30b9\u30c8\u30e1\u30f3\u30c8\u30c8\u30e9\u30b9\u30c8\uff08investment trust\uff09\u3068\u3057\u3066\u904b\u55b6\u3055\u308c\u3001\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u53ca\u3073\u5185\u56fd\u6b73\u5165\u6cd5671\u6761\uff5e679\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\uff08grantor trust\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px; margin-top: -10px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5185\u56fd\u6b73\u5165\u6cd5\u4e0a\u306e\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u3068\u306f\u3001\u4fe1\u8a17\u3092\u8a2d\u5b9a\u3057\u305f\u8005\u3067\u3042\u308b\u30b0\u30e9\u30f3\u30bf\u30fc\u53c8\u306f\u4ed6\u306e\u6240\u6709\u8005\u304c\u4fe1\u8a17\u306e\u6240\u5f97\u3084\u8cc7\u7523\u306b\u3064\u3044\u3066\u7ba1\u7406\u53c8\u306f\u6307\u793a\u3059\u308b\u6a29\u9650\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u4fe1\u8a17\u3067\u3042\u308b\u3001\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306f\u3001\u4fe1\u8a17\u81ea\u4f53\u304c\u72ec\u7acb\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u3046\u308b\u304c\u3001\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u306b\u8a72\u5f53\u3059\u308b\u3068\u3001\u4fe1\u8a17\u306e\u6240\u5f97\u306f\u30b0\u30e9\u30f3\u30bf\u30fc\u53c8\u306f\u4ed6\u306e\u6240\u6709\u8005\u306b\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u4fe1\u8a17\u306b\u5e30\u5c5e\u3059\u308b\u6240\u5f97\u3001\u63a7\u9664\u53ca\u3073\u7a0e\u984d\u63a7\u9664\u306f\u3001\u305d\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b\uff09\uff08<a title=\"IRS\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/abusive-trust-tax-evasion-schemes-questions-and-answers#:~:text=Q%3A%20Who%20is%20a%20grantor,initially%20contributed%20to%20the%20trust.\" target=\"_blank\" rel=\"noopener\">IRS\uff08\u7c73\u56fd\u5185\u56fd\u6b73\u5165\u5e81\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3001\u5185\u56fd\u6b73\u5165\u6cd5671\u6761\u7b49\uff09\u3002<\/span><\/p>\n<ul>\n<li>\u4fe1\u8a17\u5951\u7d04\u306e\u3059\u3079\u3066\u306e\u6761\u9805\u306f\u3001\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u30a4\u30f3\u30d9\u30b9\u30c8\u30e1\u30f3\u30c8\u30c8\u30e9\u30b9\u30c8\u3068\u3057\u3066\u306e\u5730\u4f4d\u3092\u672c\u4fe1\u8a17\u304c\u5931\u3046\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u89e3\u91c8\u3055\u308c\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u4fe1\u8a17\u5951\u7d04\u305d\u306e\u4ed6\u306e\u5951\u7d04\u306e\u3044\u304b\u306a\u308b\u6761\u9805\u3082\u3001\u53d7\u8a17\u8005\u53c8\u306f\u30b9\u30dd\u30f3\u30b5\u30fc\u306b\u6301\u5206\u6240\u6709\u8005\u306e\u6295\u8cc7\u3092\u5909\u66f4\u3059\u308b\u6a29\u9650\uff08\u8ca1\u52d9\u7701\u898f\u5247301.7701-4\uff08\uff43\uff09\u3001\u5185\u56fd\u6b73\u5165\u6cd5\u7b49\u306e\u985e\u4f3c\u53c8\u306f\u5f8c\u7d99\u306e\u6761\u9805\u306e\u610f\u5473\u306b\u304a\u3051\u308b\u6a29\u9650\uff09\u3092\u4e0e\u3048\u308b\u3082\u306e\u3068\u89e3\u91c8\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/li>\n<li>\u30b9\u30dd\u30f3\u30b5\u30fc\u306f\u53d7\u8a17\u8005\u306b\u6301\u5206\u6240\u6709\u8005\u306e\u6295\u8cc7\u3092\u5909\u66f4\u3059\u308b\u3088\u3046\u306a\u6307\u793a\u3092\u4e0e\u3048\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u672c\u4fe1\u8a17\u306f\u3001\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u672c\u4fe1\u8a17\u304c\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u4ee5\u5916\u306e\u6271\u3044\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u884c\u70ba\u3092\u884c\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/li>\n<li>\u672c\u4fe1\u8a17\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u308b\u6cd5\u5b9a\u4fe1\u8a17\u306b\u5bfe\u3057\u3066\u3001\u73fe\u5728\u53c8\u306f\u5c06\u6765\u65bd\u884c\u3055\u308c\u308b\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u4e0e\u3048\u3089\u308c\u308b\u3059\u3079\u3066\u306e\u6a29\u9650\u53ca\u3073\u7279\u6a29\u3092\u884c\u4f7f\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a4\u3000\u4fe1\u8a17\u8ab2\u7a0e<\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266641\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-4.png\" alt=\"\" width=\"1263\" height=\"349\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-4.png 1263w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-4-300x83.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-4-1024x283.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-4-768x212.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-4-600x166.png 600w\" sizes=\"(max-width: 1263px) 100vw, 1263px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u30b9\u30dd\u30f3\u30b5\u30fc\u53ca\u3073\u53d7\u8a17\u8005\u306f\u3001\u672c\u4fe1\u8a17\u3092\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u3068\u3057\u3066\u6271\u3046\u3002<\/li>\n<li>Chapman and Cutler LLP\u306e\u898b\u89e3\u3067\u306f\u3001\u3053\u306e\u70b9\u306b\u95a2\u3059\u308b\u652f\u914d\u7684\u539f\u5247\uff08governing authority\uff09\u304c\u306a\u3044\u305f\u3081\u7591\u7fa9\u304c\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u304c\u3001\u672c\u4fe1\u8a17\u306f\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u306b\u5206\u985e\u3055\u308c\u308b\u306f\u305a\u3067\u3042\u308b\u3002<\/li>\n<li>\u305d\u306e\u7d50\u679c\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4fe1\u8a17\u81ea\u4f53\u306b\u306f\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044<\/span>\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4fe1\u8a17\u306e\u53ce\u76ca\u3068\u8cbb\u7528\u306f\u6301\u5206\u6240\u6709\u8005\u306b\u30d5\u30ed\u30fc\u30b9\u30eb\u30fc\uff08flow through\uff09\u3055\u308c\u3001\u53d7\u8a17\u8005\u306f\u672c\u4fe1\u8a17\u306e\u53ce\u76ca\u3001\u5229\u76ca\u3001\u640d\u5931\u3001\u63a7\u9664\u3092IRS\u306b\u5831\u544a\u3059\u308b<\/span>\u3002\u305f\u3060\u3057\u3001IRS\u3084\u88c1\u5224\u6240\u304c\u3053\u308c\u306b\u53cd\u3059\u308b\u7acb\u5834\u3092\u3068\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/li>\n<li>IRS\u304c\u672c\u4fe1\u8a17\u306f\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u4e3b\u5f35\u306b\u6210\u529f\u3057\u305f\u5834\u5408\u3001\u672c\u4fe1\u8a17\u306f\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u5206\u985e\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u6301\u5206\u6240\u6709\u8005\u3078\u306e\u8ab2\u7a0e\u6642\u671f\u305d\u306e\u4ed6\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li>\n<li>\u672c\u4fe1\u8a17\u304c\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u4e0a\u5834\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u5206\u985e\u3055\u308c\u3066\u3001\u901a\u5e38\u306e\u6cd5\u4eba\u3068\u540c\u69d8\u306e\u8ab2\u7a0e\u306b\u670d\u3057\u3001\u672c\u4fe1\u8a17\u306e\u53ce\u76ca\u304b\u3089\u6301\u5206\u6240\u6709\u8005\u3078\u306e\u5206\u914d\u304c\u901a\u5e38\u306e\u914d\u5f53\u6240\u5f97\u3068\u3057\u3066\u6301\u5206\u6240\u6709\u8005\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a6\u3000\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e<\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266648\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-5-1.png\" alt=\"\" width=\"1344\" height=\"346\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-5-1.png 1344w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-5-1-300x77.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-5-1-1024x264.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-5-1-768x198.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-5-1-600x154.png 600w\" sizes=\"(max-width: 1344px) 100vw, 1344px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u300b<\/strong><\/p>\n<ul>\n<li>\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\uff08U.S. Shareholder\uff09\u3068\u306f\u6b21\u306b\u63b2\u3052\u308b\u6301\u5206\u6240\u6709\u8005\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #cd5c5c;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u7c73\u56fd\u306e\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u7c73\u56fd\u306e\u5e02\u6c11\u53c8\u306f\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u500b\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u7c73\u56fd\u3001\u7c73\u56fd\u306e\u3044\u305a\u308c\u304b\u306e\u5dde\u53c8\u306f\u30b3\u30ed\u30f3\u30d3\u30a2\u7279\u5225\u533a\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u53c8\u306f\u7d44\u7e54\u3055\u308c\u305f\u6cd5\u4eba\uff08\u53c8\u306f\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u6cd5\u4eba\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u4e8b\u696d\u4f53\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u305d\u306e\u6e90\u6cc9\u306b\u95a2\u4fc2\u306a\u304f\u7dcf\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u907a\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u7c73\u56fd\u5185\u306e\u88c1\u5224\u6240\u304c\u4fe1\u8a17\u306e\u904b\u55b6\u306b\u3064\u3044\u3066\u7b2c\u4e00\u7fa9\u7684\u306a\u76e3\u7763\u6a29\u9650\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u304b\u3064\uff11\u4eba\u4ee5\u4e0a\u306e\u7c73\u56fd\u4eba\u304c\u4fe1\u8a17\u306e\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u7ba1\u7406\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u4fe1\u8a17\u53c8\u306f\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u7701\u898f\u5247\u306b\u57fa\u3065\u304d\u56fd\u5185\u4fe1\u8a17\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u3092\u6709\u52b9\u306b\u9078\u629e\u3057\u305f\u4fe1\u8a17<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u53ce\u5165\u30fb\u8cbb\u7528\u7b49\u300b<\/strong><\/p>\n<ul>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u672c\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u539f\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u5272\u5408\u7684\u6301\u5206\u3092\u76f4\u63a5\u6240\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b<\/span>\u3002<\/li>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u672c\u4fe1\u8a17\u306e\u53ce\u5165\u306b\u3064\u3044\u3066\u3001\u5404\u6bd4\u4f8b\u914d\u5206\u984d\u3092\u76f4\u63a5\u53d7\u9818\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u672c\u4fe1\u8a17\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u5404\u6bd4\u4f8b\u914d\u5206\u984d\u3092\u76f4\u63a5\u8ca0\u62c5\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b<\/span>\u3002<\/li>\n<li>\u672c\u4fe1\u8a17\u304c\u4fdd\u6709\u3059\u308b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306f\u3001\u672c\u4fe1\u8a17\u306e\u7279\u5b9a\u306e\u8cbb\u7528\u306e\u652f\u6255\u306e\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u3053\u308c\u306f\u73fe\u5728\u306eIRS\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308c\u3070\u3001\u5f53\u8a72\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u58f2\u5374\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3002<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u58f2\u5374\u7b49\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266643\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-6.png\" alt=\"\" width=\"550\" height=\"127\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-6.png 1275w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-6-300x69.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-6-1024x236.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-6-768x177.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-6-600x138.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<ul>\n<li>\u672c\u4fe1\u8a17\u304c\u3001\u8cbb\u7528\u3092\u652f\u6255\u3046\u305f\u3081\u306e\u73fe\u91d1\u3092\u624b\u306b\u5165\u308c\u308b\u305f\u3081\u306b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u53c8\u306f\u8cbb\u7528\u3092\u652f\u6255\u3046\u305f\u3081\u306b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u4f7f\u7528\u3057\u3001\u3053\u308c\u304c\u58f2\u5374\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u58f2\u5374\u306b\u3088\u308a\u672c\u4fe1\u8a17\u304c\u5b9f\u73fe\u3057\u305f\u91d1\u984d\u306e\u6bd4\u4f8b\u7684\u914d\u5206\u3068\u3001\u58f2\u5374\u3055\u308c\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u305d\u306e\u6bd4\u4f8b\u7684\u914d\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u6301\u5206\u6240\u6709\u8005\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306e\u5dee\u984d\u76f8\u5f53\u984d\u306e\u640d\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/li>\n<li>\u58f2\u5374\u3055\u308c\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306b\u5bfe\u5fdc\u3059\u308b\u305d\u306e\u8005\u306b\u4fc2\u308b\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u4e00\u822c\u306b\u3001\u58f2\u5374\u76f4\u524d\u306b\u672c\u4fe1\u8a17\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306b\u5bfe\u3059\u308b\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306b\u3001\u5206\u5b50\u3092\u58f2\u5374\u3055\u308c\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u6570\u91cf\u3001\u5206\u6bcd\u3092\u58f2\u5374\u76f4\u524d\u306b\u672c\u4fe1\u8a17\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u7dcf\u6570\u91cf\u3068\u3059\u308b\u5206\u6570\u3092\u4e57\u3058\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/li>\n<li>\u4ed8\u968f\u7684\u6a29\u5229\u7b49\uff08\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c52\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-574\/\" target=\"_blank\" rel=\"noopener\">\u7b2c52\u56de<\/a>\u53c2\u7167\uff09\u306e\u58f2\u5374\u4ee3\u91d1\u306b\u4fc2\u308b\u5206\u914d\u306f\u3001\u305d\u306e\u8005\u306b\u3068\u3063\u3066\u901a\u5e38\u6240\u5f97\u3092\u767a\u751f\u3055\u305b\u308b\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u672c\u4ef6\u6301\u5206\u306e\u8b72\u6e21\u300b<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266644\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-7.png\" alt=\"\" width=\"550\" height=\"131\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-7.png 1300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-7-300x72.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-7-1024x244.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-7-768x183.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/09\/ango_nft53-7-600x143.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<ul>\n<li>\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u304c\u672c\u4ef6\u6301\u5206\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u306f\u3001\u58f2\u5374\u3057\u305f\u672c\u4ef6\u6301\u5206\u306b\u5e30\u5c5e\u3059\u308b\u3001\u58f2\u5374\u6642\u306b\u672c\u4fe1\u8a17\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u6bd4\u4f8b\u7684\u914d\u5206\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u305d\u308c\u305e\u308c\u58f2\u5374\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3002<\/li>\n<li>\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u901a\u5e38\u3001\u672c\u4ef6\u6301\u5206\u306e\u58f2\u5374\u306b\u3088\u308a\u5b9f\u73fe\u3057\u305f\u91d1\u984d\u3068\u3001\u58f2\u5374\u6642\u306b\u672c\u4fe1\u8a17\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u6bd4\u4f8b\u7684\u914d\u5206\u306e\u3046\u3061\u58f2\u5374\u3055\u308c\u305f\u672c\u4ef6\u6301\u5206\u306b\u5e30\u5c5e\u3059\u308b\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u305d\u306e\u8005\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306e\u5dee\u984d\u76f8\u5f53\u984d\u306e\u58f2\u5374\u640d\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/li>\n<li>\u73fe\u5728\u306eIRS\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u5229\u76ca\u53c8\u306f\u640d\u5931\uff08\u53ca\u3073\u672c\u4fe1\u8a17\u304c\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u58f2\u5374\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u304c\u5b9f\u73fe\u3057\u305f\u5229\u76ca\u53c8\u306f\u640d\u5931\uff09\u306f\u3001\u4e00\u822c\u306b\u3001\u6301\u5206\u6240\u6709\u8005\u306b\u304a\u3051\u308b\u58f2\u5374\u3055\u308c\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u6bd4\u4f8b\u7684\u914d\u5206\u306b\u4fc2\u308b\u4fdd\u6709\u671f\u9593\u304c\uff11\u5e74\u8d85\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u9577\u671f\u53c8\u306f\u77ed\u671f\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u53c8\u306f\u30ad\u30e3\u30d4\u30bf\u30eb\u30ed\u30b9\u3068\u306a\u308b\u3002<\/li>\n<li>\u511f\u9084\u3055\u308c\u305f\u672c\u4ef6\u6301\u5206\u304c\u8868\u3059\u539f\u8cc7\u7523\u3067\u3042\u308b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u672c\u4ef6\u6301\u5206\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u511f\u9084\u3059\u308b\u3053\u3068\u306f\u3001\u901a\u5e38\u3001\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306b\u3068\u3063\u3066\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u3068\u306f\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff18\uff09\u3000\u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u3078\u306e\u8ab2\u7a0e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u6301\u5206\u6240\u6709\u8005\u3092\u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\uff08Non-U.S. Shareholder\uff09\u3068\u3044\u3046\u3002<\/li>\n<li><span style=\"border-bottom: solid 1px #b22222;\">\u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u901a\u5e38\u3001\u672c\u4ef6\u6301\u5206\u306e\u58f2\u5374\u3084\u51e6\u5206\u53c8\u306f\u672c\u4fe1\u8a17\u306b\u3088\u308b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u58f2\u5374\u3084\u51e6\u5206\u306b\u3088\u3063\u3066\u8a8d\u8b58\u3055\u308c\u308b\u5229\u5f97\u306b\u95a2\u9023\u3057\u3066\u3001\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u6b21\u306e\u5834\u5408\u306b\u306f\u3053\u306e\u9650\u308a\u3067\u306f\u306a\u3044<\/span>\u3002<\/li>\n<\/ul>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #4682b4;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u305d\u306e\u8005\u304c\u500b\u4eba\u3067\u3042\u308a\u3001\u58f2\u5374\u3084\u51e6\u5206\u306b\u4fc2\u308b\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306b183\u65e5\u4ee5\u4e0a\u7c73\u56fd\u306b\u6ede\u5728\u3057\u3001\u305d\u306e\u5229\u76ca\u304c\u7c73\u56fd\u6e90\u6cc9\u306b\u3088\u308b\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u305d\u306e\u5229\u5f97\u304c\u3001\u305d\u306e\u8005\u306b\u3088\u308b\u7c73\u56fd\u5185\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u9042\u884c\u3068\u5b9f\u8cea\u7684\u306b\u95a2\u9023\u3057\u3066\u304a\u308a\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408<\/p>\n<\/div>\n<ul>\n<li>\u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u73fe\u91d1\u3067\u3042\u308b\u304b\u3001\u73fe\u7269\u3067\u3042\u308b\u304b\u3092\u554f\u308f\u305a\u3001\u672c\u4fe1\u8a17\u304b\u3089\u53d7\u3051\u53d6\u308b\u5206\u914d\u91d1\u306b\u95a2\u3057\u3066\u3001\u901a\u5e38\u3001\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u53c8\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/li>\n<li>\u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u304c\u53d7\u3051\u53d6\u308b\u53c8\u306f\u53d7\u3051\u53d6\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u7c73\u56fd\u6e90\u6cc9\u306eFDAP\u6240\u5f97\uff08Fixed or Determinable Annual or Periodical Income\uff1a\u5b9a\u671f\u5b9a\u984d\u6240\u5f97\uff09\u306f\u3001\u7c73\u56fd\u3067\u306e\u4e8b\u696d\u3068\u5b9f\u8cea\u7684\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u9650\u308a\u300130\uff05\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u304c\u901a\u5e38\u3067\u3042\u308b\u304c\u3001\u79df\u7a0e\u6761\u7d04\u7b49\u306b\u3088\u308a\u6e1b\u514d\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/li>\n<li>\u3053\u306e\u70b9\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u30d5\u30a9\u30fc\u30af\u3001\u30a8\u30a2\u30c9\u30ed\u30c3\u30d7\u53c8\u306f\u540c\u69d8\u306e\u4e8b\u8c61\u306e\u7d50\u679c\u3001 \u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u304c\u8a8d\u8b58\u3057\u305f\u901a\u5e38\u6240\u5f97\u306f\u4e0a\u8a18\u306eFDAP\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u3055\u308c\u308b\u304c\u3001\u7c73\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u304b\u3001\u7c73\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u304f\u3001\u30b9\u30dd\u30f3\u30b5\u30fc\u3092\u542b\u3080\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306f30\uff05\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/li>\n<li>\u305f\u3060\u3057\u3001 \u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306e\u5c45\u4f4f\u5730\u56fd\u304c\u672c\u4fe1\u8a17\u3092\u8ab2\u7a0e\u4e0a\u900f\u660e\u306a\uff08fiscally transparent\uff09\u3082\u306e\u3068\u3057\u3066\u6271\u3046\u5834\u5408\u306b\u306f\u3001 \u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u4e0a\u8a18\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u6e1b\u514d\u7b49\u3055\u308c\u308b\u6069\u5178\u3092\u8acb\u6c42\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff19\uff09\u3000\u7c73\u56fd\u306b\u304a\u3051\u308b\u60c5\u5831\u7533\u544a\u3068\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u6e90\u6cc9\u5fb4\u53ce<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u53d7\u8a17\u8005\u306f\u3001\u672c\u4fe1\u8a17\u306b\u95a2\u9023\u3057\u3066\u3001IRS\u306b\u6240\u5b9a\u306e\u60c5\u5831\u7533\u544a\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u6301\u5206\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u6240\u5b9a\u306e\u7a0e\u52d9\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/li>\n<li>\u9069\u7528\u3055\u308c\u308b\u6cd5\u4ee4\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u3001\u5404\u6301\u5206\u6240\u6709\u8005\u306b\u306f\u3001\u672c\u4fe1\u8a17\u306e\u5e74\u9593\u306e\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u3082\u3057\u3042\u308c\u3070\u5229\u5f97\u53ca\u3073\u640d\u5931\u306e\u5272\u5f53\u984d\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u63d0\u4f9b\u3055\u308c\u308b\u3002<\/li>\n<li>\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u63d0\u4f9b\u3057\u3001\u6240\u5b9a\u306e\u8a3c\u660e\u624b\u7d9a\u304d\u306b\u5f93\u308f\u306a\u3044\u9650\u308a\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u4e0b\u3067\u3001\u7a0e\u738724\uff05\u306e\u7c73\u56fd\u306e\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li>\n<li>\u975e\u7c73\u56fd\u6301\u5206\u6240\u6709\u8005\u306f\u3001\u7279\u5b9a\u306e\u60c5\u5831\u7533\u544a\u7fa9\u52d9\u3084\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u8e0f\u307f\u3001\u7c73\u56fd\u4eba\u3067\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u4e00\u90e8\u306e\u8005\u306f\u3001\u5916\u56fd\u53e3\u5ea7\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6cd5\uff08Foreign Account Tax Compliance Act\uff09\u306b\u3088\u308a\u8ab2\u3055\u308c\u308b\u7279\u5b9a\u306e\u60c5\u5831\u7533\u544a\u3084\u8a3c\u660e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6c7a\u6e08\u30fb\u30fb\u30fb\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u901a\u8ca8\u30fb\u30fb\u30fb\u901a\u8ca8\u306e\u5358\u4f4d\u53ca\u3073\u8ca8\u5e63\u306e\u767a\u884c\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u65e5\u9280\u6cd5\u30fb\u30fb\u30fb\u65e5\u672c\u9280\u884c\u6cd5<br \/>\n\u4fe1\u8a17\u30fb\u30fb\u30fb\u4fe1\u8a17\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6295\u4fe1\u6cd5\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u6295\u4fe1\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u6cd5\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u4ee4\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u898f\u5247\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\u56fd\u7a0e\u5e81FAQ\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\" rel=\"noopener\">\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\uff08\u4ee4\u548c\uff15\u5e7412\u670825\u65e5\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u4e5d\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u9805\uff19\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u30fb\u672c\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\uff08beneficial interest in the trust\uff09\u306f\u672c\u4ef6\u6301\u5206\u306b\u5206\u5272\u3055\u308c\u308b\u3002<br \/>\n\u30fb\u672c\u4fe1\u8a17\u306e\u5404\u672c\u4ef6\u6301\u5206\u306f\u3001\u672c\u4fe1\u8a17\u306e\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u5e73\u7b49\u306a\u53d7\u76ca\u6a29\u3092\u8868\u3057\u3066\u304a\u308a\u3001\u5404\u6301\u5206\u4fdd\u6709\u8005\u306f\u3001\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3\u3068\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u5206\u914d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u305e\u308c\u306e\u6bd4\u4f8b\u914d\u5206\u984d\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[511,653,532,446],"backnumber":[2333],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 05:23:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266637"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=266637"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266637\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266637"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266637"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}