{"id":2342,"date":"2026-09-03T09:30:04","date_gmt":"2026-09-03T00:30:04","guid":{"rendered":"https:\/\/credi-tech.co.jp\/article\/?p=2342"},"modified":"2026-09-03T12:23:13","modified_gmt":"2026-09-03T03:23:13","slug":"%e3%82%a2%e3%83%a1%e3%83%aa%e3%82%ab%e3%81%ae%e7%a8%8e%e9%87%91%e3%81%ae%e4%bb%95%e7%b5%84%e3%81%bf%e3%81%a8%e5%a4%96%e5%9b%bd%e7%a8%8e%e9%a1%8d%e6%8e%a7%e9%99%a4","status":"publish","type":"post","link":"https:\/\/credi-tech.co.jp\/article\/overseas\/2342\/","title":{"rendered":"\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u3068\u78ba\u5b9a\u7533\u544a\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664"},"content":{"rendered":"<p>\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u304b\u3089\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u305f\u308a\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u304c\u767a\u751f\u3057\u305f\u308a\u3057\u305f\u5834\u5408\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u306f<strong>\u65e5\u672c\u3060\u3051\u3067\u306f\u306a\u304f\u7c73\u56fd\u5074\u306e\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3082\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u65e5\u672c\u3068\u7c73\u56fd\u306e\u4e21\u65b9\u3067\u540c\u3058\u7a0e\u91d1\u3092\u4e8c\u91cd\u306b\u652f\u6255\u3046\u300d\u3068\u3044\u3046\u5358\u7d14\u306a\u4ed5\u7d44\u307f\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u65e5\u7c73\u305d\u308c\u305e\u308c\u3067\u6240\u5f97\u3084\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u305f\u3046\u3048\u3067\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5916\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/2863\/\"><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/strong><\/a>\u306a\u3069\u306b\u3088\u3063\u3066\u56fd\u969b\u7684\u306a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u65e5\u7c73\u3067\u306f\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u3084\u5fc5\u8981\u7d4c\u8cbb\u306e\u8003\u3048\u65b9\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u7c73\u56fd\u3067\u8a08\u7b97\u3057\u305f\u6240\u5f97\u3092\u305d\u306e\u307e\u307e\u65e5\u672c\u306e\u78ba\u5b9a\u7533\u544a\u3078\u8ee2\u8a18\u3059\u308c\u3070\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3078\u6295\u8cc7\u3059\u308b\u5834\u5408\u3092\u4e2d\u5fc3\u306b\u3001\u8cc3\u6599\u53ce\u5165\u306b\u5bfe\u3059\u308b\u7c73\u56fd\u3067\u306e\u8ab2\u7a0e\u3001\u65e5\u672c\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3001\u6e1b\u4fa1\u511f\u5374\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3001\u58f2\u5374\u6642\u306e<a href=\"https:\/\/credi-tech.co.jp\/article\/%e6%b5%b7%e5%a4%96%e6%8a%95%e8%b3%87%e7%94%a8%e8%aa%9e%e9%9b%86\/1368\/\">FIRPTA<\/a>\u3001\u5dde\u7a0e\u307e\u3067\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>1\uff0e\u65e5\u672c\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u3068\u3069\u3093\u306a\u7a0e\u91d1\u304c\u304b\u304b\u308b\uff1f<\/h2>\n<p>\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3078\u6295\u8cc7\u3059\u308b\u5834\u5408\u3001\u307e\u305a<strong>\u300c\u3069\u306e\u56fd\u3067\u3001\u4f55\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u300d<\/strong>\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u56fd\u5185\u6240\u5f97\u3060\u3051\u3067\u306f\u306a\u304f\u56fd\u5916\u3067\u5f97\u305f\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u30a2\u30e1\u30ea\u30ab\u306b\u6240\u5728\u3059\u308b\u4e0d\u52d5\u7523\u304b\u3089\u767a\u751f\u3059\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u7c73\u56fd\u5074\u3067\u3082\u8ab2\u7a0e\u95a2\u4fc2\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3059\u308b\u65e5\u672c\u5c45\u4f4f\u8005\u306f\u3001\u4e3b\u306b\u6b21\u306e\u7a0e\u91d1\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5834\u9762<\/th>\n<th>\u7c73\u56fd<\/th>\n<th>\u65e5\u672c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u4e0d\u52d5\u7523\u4fdd\u6709<\/td>\n<td>Property Tax\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09<\/td>\n<td>\u2015<\/td>\n<\/tr>\n<tr>\n<td>\u8cc3\u8cb8\u53ce\u5165<\/td>\n<td>Federal Income Tax\u3001\u5dde\u306b\u3088\u3063\u3066State Income Tax\u7b49<\/td>\n<td>\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u52d5\u7523\u58f2\u5374<\/td>\n<td>\u8b72\u6e21\u6240\u5f97\u8ab2\u7a0e\u3001FIRPTA\u306b\u3088\u308b\u6e90\u6cc9\u5fb4\u53ce\u7b49<\/td>\n<td>\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u6240\u6709\u5f62\u614b\u304c\u500b\u4eba\u306a\u306e\u304b\u6cd5\u4eba\u306a\u306e\u304b\u3001<a href=\"https:\/\/credi-tech.co.jp\/article\/%e6%b5%b7%e5%a4%96%e6%8a%95%e8%b3%87%e7%94%a8%e8%aa%9e%e9%9b%86\/2065\/\">LLC<\/a>\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u3069\u306e\u5dde\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u7a0e\u52d9\u51e6\u7406\u306f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u300c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u306e\u7a0e\u7387\u306f\u4f55\uff05\u3067\u3059\u304b\uff1f\u300d\u3068\u3044\u3046\u8cea\u554f\u306b\u3001\u4e00\u5f8b\u306e\u6570\u5b57\u3067\u7b54\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2>2\uff0e\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u8cc3\u6599\u53ce\u5165\u3068\u78ba\u5b9a\u7533\u544a<\/h2>\n<p>\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u500b\u4eba\u3067\u7c73\u56fd\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7c73\u56fd\u7a0e\u52d9\u4e0a\u306f\u901a\u5e38Nonresident Alien\uff08NRA\uff1a\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\uff09\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u7c73\u56fd\u4e0d\u52d5\u7523\u304b\u3089\u5f97\u308b\u8cc3\u6599\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u7c73\u56fd\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306b\u306f\u91cd\u8981\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u8cc3\u6599\u53ce\u5165\u306f\u300c\u7dcf\u53ce\u5165\u3078\u306e30\uff05\u8ab2\u7a0e\u300d\u3068\u300c\u30cd\u30c3\u30c8\u6240\u5f97\u3078\u306e\u8ab2\u7a0e\u300d\u3067\u5927\u304d\u304f\u9055\u3046<\/h3>\n<p>\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u4e0d\u52d5\u7523\u304b\u3089\u53d7\u3051\u53d6\u308b\u8cc3\u6599\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u9078\u629e\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7dcf\u8cc3\u6599\u53ce\u5165\u306b\u5bfe\u3057\u306630\uff05\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001IRC Section 871(d)\u306b\u57fa\u3065\u304fElection\u3092\u884c\u3044\u3001\u7c73\u56fd\u4e0d\u52d5\u7523\u304b\u3089\u306e\u6240\u5f97\u3092\u7c73\u56fd\u3067\u306e\u4e8b\u696d\u306b\u5b9f\u8cea\u7684\u306b\u95a2\u9023\u3059\u308b\u6240\u5f97\uff08Effectively Connected Income\uff1aECI\uff09\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3067\u3001\u8cc3\u6599\u53ce\u5165\u304b\u3089\u4e00\u5b9a\u306e\u5fc5\u8981\u7d4c\u8cbb\u3092\u63a7\u9664\u3057\u305f<strong>\u30cd\u30c3\u30c8\u6240\u5f97<\/strong>\u3092\u57fa\u790e\u3068\u3057\u3066\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u306f\u7ba1\u7406\u8cbb\u3001\u4fee\u7e55\u8cbb\u3001\u4fdd\u967a\u6599\u3001Property Tax\u3001\u4e00\u5b9a\u306e\u652f\u6255\u5229\u606f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u9055\u3044\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5696\" src=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/cb8cec644112670025833c2e9a29acfd.jpg\" alt=\"\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/cb8cec644112670025833c2e9a29acfd.jpg 1024w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/cb8cec644112670025833c2e9a29acfd-200x300.jpg 200w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/cb8cec644112670025833c2e9a29acfd-683x1024.jpg 683w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/cb8cec644112670025833c2e9a29acfd-768x1152.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n<p><small>\u25b2 \u65e5\u672c\u5c45\u4f4f\u8005\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u304b\u3089\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408\u306e\u4e00\u822c\u7684\u306a\u7c73\u56fd\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u3002\u5b9f\u969b\u306e\u7533\u544a\u65b9\u6cd5\u306f\u6240\u6709\u5f62\u614b\u3084\u6295\u8cc7\u5bb6\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/small><\/p>\n<h3>\u7c73\u56fd\u3067\u306fForm 1040-NR\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u7533\u544a\u3059\u308b<\/h3>\n<p>\u65e5\u672c\u5c45\u4f4f\u8005\u306a\u3069\u306eNonresident Alien\u304c\u7c73\u56fd\u3067\u7533\u544a\u7fa9\u52d9\u3092\u8ca0\u3046\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u7684\u306b<strong>Form 1040-NR\uff08U.S. Nonresident Alien Income Tax Return\uff09<\/strong>\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u4e0d\u52d5\u7523\u304c\u6240\u5728\u3059\u308b\u5dde\u306b\u3088\u3063\u3066\u306f\u3001\u9023\u90a6\u7a0e\u3068\u306f\u5225\u306b\u5dde\u3078\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u9023\u90a6\u7a0e\u3068\u5dde\u7a0e\u304c\u5225\u3005\u306b\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u306f\u300c\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u91d1\u300d\u3092\u3072\u3068\u3064\u306e\u7a0e\u91d1\u3068\u3057\u3066\u8003\u3048\u306a\u3044\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u65e5\u7c73\u3067\u306f\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b<\/h3>\n<p>\u7c73\u56fd\u306e\u5c45\u4f4f\u7528\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u3001\u5efa\u7269\u90e8\u5206\u306f\u539f\u5247\u3068\u3057\u306627.5\u5e74\u3067\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u307e\u3059\u3002\u571f\u5730\u306f\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u3092\u69cb\u6210\u3059\u308b\u3059\u3079\u3066\u306e\u8cc7\u7523\u3092\u5fc5\u305a27.5\u5e74\u3067\u511f\u5374\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u5b9a\u306e\u8a2d\u5099\u3001Personal Property\u3001Land Improvements\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u5efa\u7269\u672c\u4f53\u3068\u306f\u7570\u306a\u308b\u56de\u53ce\u671f\u9593\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u304c<strong>\u30b3\u30b9\u30c8\u30bb\u30b0\u30ea\u30b2\u30fc\u30b7\u30e7\u30f3\uff08Cost Segregation\uff09<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u30b3\u30b9\u30c8\u30bb\u30b0\u30ea\u30b2\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u3063\u3066\u4e0d\u52d5\u7523\u3092\u69cb\u6210\u3059\u308b\u8cc7\u7523\u3092\u5206\u985e\u3057\u3001\u4e00\u5b9a\u306e\u77ed\u671f\u8cc7\u7523\u306b\u3064\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u65e9\u671f\u5316\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7c73\u56fd\u3067\u4f5c\u6210\u3055\u308c\u305fCost Segregation Study\u3092\u65e5\u672c\u5074\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u3078\u305d\u306e\u307e\u307e\u5229\u7528\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>https:\/\/credi-tech.co.jp\/article\/market\/787\/<\/p>\n<h2>3\uff0e\u65e5\u672c\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3068\u56fd\u5916\u4e2d\u53e4\u4e0d\u52d5\u7523\u306e\u6e1b\u4fa1\u511f\u5374<\/h2>\n<p>\u65e5\u672c\u5c45\u4f4f\u8005\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u304b\u3089\u5f97\u305f\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u65e5\u672c\u3067\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001<strong>\u7c73\u56fd\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6240\u5f97\u3092\u305d\u306e\u307e\u307e\u65e5\u672c\u306e\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/strong>\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u5074\u3067\u306f\u65e5\u672c\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u53ce\u5165\u3084\u5fc5\u8981\u7d4c\u8cbb\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u540c\u3058\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3067\u3082\u3001\u65e5\u672c\u5074\u3067\u8a08\u7b97\u3057\u305f\u6240\u5f97\u3068\u7c73\u56fd\u5074\u3067\u8a08\u7b97\u3057\u305f\u6240\u5f97\u304c\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u300c\u30a2\u30e1\u30ea\u30ab\u3067\u306f27.5\u5e74\u3001\u65e5\u672c\u3067\u306f\u65e5\u672c\u306e\u7a0e\u6cd5\u300d\u3067\u8003\u3048\u308b<\/h3>\n<p>\u7c73\u56fd\u3067\u306fResidential Rental Property\u306e\u5efa\u7269\u90e8\u5206\u306b\u3064\u3044\u3066\u539f\u524727.5\u5e74\u3068\u3044\u3046\u56de\u53ce\u671f\u9593\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u65e5\u672c\u306e\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u4e2d\u53e4\u4e0d\u52d5\u7523\u3067\u306f\u3001\u65e5\u672c\u306e\u7a0e\u6cd5\u4e0a\u306e\u8010\u7528\u5e74\u6570\u3084\u4e2d\u53e4\u8cc7\u7523\u306e\u53d6\u308a\u6271\u3044\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u7c73\u56fd\u3067\u306f27.5\u5e74\u3060\u304b\u3089\u65e5\u672c\u3067\u308227.5\u5e74\u300d\u300c\u7c73\u56fd\u306eCost Segregation Report\u30675\u5e74\u8cc7\u7523\u3060\u304b\u3089\u65e5\u672c\u3067\u30825\u5e74\u300d\u3068\u5358\u7d14\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>2021\u5e74\u304b\u3089\u56fd\u5916\u4e2d\u53e4\u5efa\u7269\u306e\u640d\u76ca\u901a\u7b97\u304c\u5236\u9650\u3055\u308c\u305f<\/h3>\n<p>\u304b\u3064\u3066\u65e5\u672c\u3067\u306f\u3001\u7bc9\u5e74\u6570\u304c\u7d4c\u904e\u3057\u305f\u30a2\u30e1\u30ea\u30ab\u306e\u6728\u9020\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u3001\u65e5\u672c\u306e\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u3092\u5229\u7528\u3057\u3066\u77ed\u671f\u9593\u3067\u5927\u304d\u306a\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u6295\u8cc7\u65b9\u6cd5\u304c\u6ce8\u76ee\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u9ad8\u6240\u5f97\u8005\u304c\u56fd\u5916\u4e2d\u53e4\u4e0d\u52d5\u7523\u304b\u3089\u767a\u751f\u3057\u305f\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u8d64\u5b57\u3092\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u8ca0\u62c5\u3092\u5727\u7e2e\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u30012021\u5e74\u4ee5\u964d\u3001\u56fd\u5916\u4e2d\u53e4\u5efa\u7269\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u65b9\u6cd5\u3067\u7b97\u5b9a\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u304b\u3089\u751f\u3058\u305f\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u4e0a\u3001\u4ed6\u306e\u6240\u5f97\u306a\u3069\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4ee5\u524d\u306e\u3088\u3046\u306b<strong>\u300c\u7bc9\u53e4\u306e\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u77ed\u671f\u9593\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308c\u3070\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u7bc0\u7a0e\u306b\u306a\u308b\u300d<\/strong>\u3068\u3044\u3046\u8aac\u660e\u3060\u3051\u3067\u73fe\u5728\u306e\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>4\uff0e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3067\u65e5\u672c\u3068\u30a2\u30e1\u30ea\u30ab\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b<\/h2>\n<p>\u65e5\u672c\u3068\u7c73\u56fd\u306e\u53cc\u65b9\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u751f\u3058\u308b\u3068\u3001\u300c\u540c\u3058\u6240\u5f97\u306b\u4e8c\u91cd\u306b\u7a0e\u91d1\u3092\u652f\u6255\u3046\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u5fc3\u914d\u3055\u308c\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u91cd\u8981\u306b\u306a\u308b\u306e\u304c<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/2863\/\"><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/strong><\/a>\u3067\u3059\u3002<\/p>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u3001\u4e00\u5b9a\u306e\u5916\u56fd\u6240\u5f97\u7a0e\u3092\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u969b\u7684\u306a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5927\u307e\u304b\u306a\u6d41\u308c\u3068\u3057\u3066\u306f\u3001\u7c73\u56fd\u4e0d\u52d5\u7523\u304b\u3089\u6240\u5f97\u304c\u767a\u751f\u3057\u3001\u7c73\u56fd\u5074\u3067\u78ba\u5b9a\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u65e5\u672c\u3067\u306f\u65e5\u672c\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u56fd\u5916\u6240\u5f97\u3092\u542b\u3080\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u7c73\u56fd\u3067\u8ca0\u62c5\u3057\u305f\u5916\u56fd\u6240\u5f97\u7a0e\u306e\u3046\u3061\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5695\" src=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/8d754c958503b6a657a630e231c2f8eb.jpg\" alt=\"\" width=\"1024\" height=\"1536\" srcset=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/8d754c958503b6a657a630e231c2f8eb.jpg 1024w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/8d754c958503b6a657a630e231c2f8eb-200x300.jpg 200w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/8d754c958503b6a657a630e231c2f8eb-683x1024.jpg 683w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/04\/8d754c958503b6a657a630e231c2f8eb-768x1152.jpg 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/strong><\/p>\n<p><small>\u25b2 \u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u304b\u3089\u6240\u5f97\u3092\u5f97\u305f\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u3001\u65e5\u672c\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3088\u3063\u3066\u56fd\u969b\u7684\u306a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u4e00\u822c\u7684\u306a\u6d41\u308c\u3002\u5b9f\u969b\u306e\u9069\u7528\u53ef\u5426\u3084\u63a7\u9664\u984d\u306f\u500b\u5225\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/small><\/p>\n<h3>\u5916\u56fd\u3067\u652f\u6255\u3063\u305f\u7a0e\u91d1\u304c\u3059\u3079\u3066\u623b\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/h3>\n<p>\u3053\u3053\u306f\u975e\u5e38\u306b\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u3042\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u7c73\u56fd\u3067\u652f\u6255\u3063\u305f\u7a0e\u91d1\u306e\u5168\u984d\u3092\u5fc5\u305a\u65e5\u672c\u306e\u7a0e\u91d1\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u65e5\u672c\u3067\u306f\u56fd\u5916\u6240\u5f97\u306e\u5272\u5408\u306a\u3069\u306b\u5fdc\u3058\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u63a7\u9664\u9650\u5ea6\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5916\u56fd\u3067\u652f\u6255\u3063\u305f\u3059\u3079\u3066\u306e\u7a0e\u91d1\u304c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u65e5\u672c\u3068\u7c73\u56fd\u3067\u306f\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u305d\u306e\u3082\u306e\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u65e5\u672c\u5074\u306e\u8ab2\u7a0e\u6240\u5f97\u3068\u7c73\u56fd\u5074\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u300c\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u56fd\u306e\u7a0e\u91d1\u3092\u306a\u304f\u3059\u5236\u5ea6\u300d\u3067\u306f\u306a\u304f\u3001<strong>\u65e5\u7c73\u305d\u308c\u305e\u308c\u306e\u7a0e\u6cd5\u3067\u8a08\u7b97\u3057\u305f\u3046\u3048\u3067\u56fd\u969b\u7684\u306a\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u5236\u5ea6<\/strong>\u3068\u7406\u89e3\u3059\u308b\u65b9\u304c\u9069\u5207\u3067\u3059\u3002<\/p>\n<h3>\u58f2\u5374\u6642\u306b\u306f<a href=\"https:\/\/credi-tech.co.jp\/article\/%e6%b5%b7%e5%a4%96%e6%8a%95%e8%b3%87%e7%94%a8%e8%aa%9e%e9%9b%86\/1368\/\">FIRPTA<\/a>\u306b\u3082\u6ce8\u610f\u3059\u308b<\/h3>\n<p>\u65e5\u672c\u4eba\u306a\u3069\u306e\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306b\u306f\u3001<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/1368\/\"><strong>FIRPTA<\/strong><\/a>\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>FIRPTA\u3067\u306f\u3001\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u4f8b\u5916\u7b49\u3092\u9664\u304d\u3001\u8cb7\u4e3b\u5074\u304c<strong>Amount Realized\u306e15\uff05<\/strong>\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066<a href=\"https:\/\/credi-tech.co.jp\/article\/%e6%b5%b7%e5%a4%96%e6%8a%95%e8%b3%87%e7%94%a8%e8%aa%9e%e9%9b%86\/1549\/\">IRS<\/a>\u3078\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u3053\u306e15\uff05\u304c\u300c\u6700\u7d42\u7684\u306a\u7a0e\u7387\u300d\u3067\u306f\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>FIRPTA\u306f\u57fa\u672c\u7684\u306b\u58f2\u5374\u6642\u306e\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u3067\u3042\u308a\u3001\u305d\u306e\u5f8c\u306e\u7c73\u56fd\u3067\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u5b9f\u969b\u306e\u8b72\u6e21\u6240\u5f97\u3084\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u306e\u5dee\u984d\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u7a0e\u984d\u3088\u308a\u591a\u304f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308c\u3070\u9084\u4ed8\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u9006\u306b\u300c\u7c73\u56fd\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u3068\u58f2\u5374\u4fa1\u683c\u306e15\uff05\u304c\u7a0e\u91d1\u306b\u306a\u308b\u300d\u3068\u7406\u89e3\u3059\u308b\u306e\u3082\u6b63\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>FIRPTA\u306e\u7533\u544a\u3084\u9084\u4ed8\u306b\u306f\u6642\u9593\u3092\u8981\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b\u6bb5\u968e\u304b\u3089<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/2551\/\">CPA<\/a>\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3068\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>5\uff0e\u7a0e\u91d1\u3060\u3051\u3067\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u306e\u6295\u8cc7\u5148\u3092\u9078\u3070\u306a\u3044<\/h2>\n<p>\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u306f\u3001\u9023\u90a6\u7a0e\u3060\u3051\u3067\u306f\u306a\u304f\u5dde\u7a0e\u306b\u3064\u3044\u3066\u3082\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u306b\u306f\u500b\u4eba\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5dde\u6240\u5f97\u7a0e\u3092\u8ab2\u3057\u3066\u3044\u306a\u3044\u5dde\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u30c6\u30ad\u30b5\u30b9\u5dde\u306b\u306f\u500b\u4eba\u6240\u5f97\u7a0e\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong>\u300c\u5dde\u6240\u5f97\u7a0e\u304c\u306a\u3044\uff1d\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u7a0e\u8ca0\u62c5\u304c\u5c0f\u3055\u3044\u300d\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u30c6\u30ad\u30b5\u30b9\u5dde\u306fProperty Tax\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u304f\u3001\u7269\u4ef6\u306b\u3088\u3063\u3066\u306fProperty Tax\u304c<a href=\"https:\/\/credi-tech.co.jp\/article\/%e6%b5%b7%e5%a4%96%e6%8a%95%e8%b3%87%e7%94%a8%e8%aa%9e%e9%9b%86\/1038\/\">NOI<\/a>\u3084\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<p>https:\/\/credi-tech.co.jp\/article\/overseas\/1730\/<\/p>\n<h3>\u7a0e\u5f15\u5f8c\u306e\u53ce\u76ca\u6027\u3067\u5224\u65ad\u3059\u308b<\/h3>\n<p>Credi Tech\u3067\u306f\u3001\u6240\u5f97\u7a0e\u304c\u5b89\u3044\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u6295\u8cc7\u3059\u308b\u5dde\u3092\u9078\u3076\u3053\u3068\u306f\u63a8\u5968\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u53d6\u5f97\u4fa1\u683c\u3001\u8cc3\u6599\u3001\u7a7a\u5ba4\u7387\u3001<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/1038\/\">NOI<\/a>\u3001Property Tax\u3001\u4fdd\u967a\u6599\u3001\u7ba1\u7406\u8cbb\u3001\u4fee\u7e55\u8cbb\u3001\u5c06\u6765\u306e\u8cc7\u7523\u4fa1\u5024\u3001\u58f2\u5374\u53ef\u80fd\u6027\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u5dde\u3060\u3051\u3067\u306a\u304f\u3001\u5e02\u3084\u90e1\u306b\u3088\u3063\u3066Property Tax\u3084\u4e0d\u52d5\u7523\u5e02\u5834\u306e\u72b6\u6cc1\u3082\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u300c\u7a0e\u91d1\u304c\u5b89\u3044\u5834\u6240\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u7a0e\u91d1\u3092\u542b\u3081\u305f\u3059\u3079\u3066\u306e\u30b3\u30b9\u30c8\u3092\u5dee\u3057\u5f15\u3044\u3066\u3082\u6295\u8cc7\u3068\u3057\u3066\u6210\u7acb\u3059\u308b\u5834\u6240\u300d\u3092\u9078\u3076\u3002<\/strong><\/p>\n<p>\u3053\u308c\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u306f\u91cd\u8981\u3060\u3068Credi Tech\u3067\u306f\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081\uff5c\u65e5\u7c73\u305d\u308c\u305e\u308c\u306e\u7a0e\u52d9\u3092\u7406\u89e3\u3057\u3066\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3078\u6295\u8cc7\u3059\u308b<\/h2>\n<p>\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3078\u6295\u8cc7\u3059\u308b\u5834\u5408\u3001\u65e5\u672c\u3068\u7c73\u56fd\u53cc\u65b9\u306e\u7a0e\u52d9\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7c73\u56fd\u4e0d\u52d5\u7523\u304b\u3089\u5f97\u305f\u8cc3\u6599\u53ce\u5165\u306f\u7c73\u56fd\u5074\u3067\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001Nonresident Alien\u3068\u3057\u3066Form 1040-NR\u306a\u3069\u306b\u3088\u308b\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u306f\u56fd\u5916\u3067\u5f97\u305f\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u3067\u7533\u544a\u3057\u3001\u65e5\u672c\u306e\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u540c\u3058\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3067\u3082\u65e5\u7c73\u3067\u8ab2\u7a0e\u6240\u5f97\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u53cc\u65b9\u3067\u8ab2\u7a0e\u3055\u308c\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068<a 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