{"id":310,"date":"2026-09-07T10:00:40","date_gmt":"2026-09-07T01:00:40","guid":{"rendered":"https:\/\/credi-tech.co.jp\/article\/?p=310"},"modified":"2026-09-07T13:18:06","modified_gmt":"2026-09-07T04:18:06","slug":"%e3%82%a2%e3%83%a1%e3%83%aa%e3%82%ab%e4%b8%8d%e5%8b%95%e7%94%a3%e3%81%ab%e3%81%8b%e3%81%8b%e3%82%8bfirpta%e3%81%a8%e3%81%af%ef%bc%9f%e5%8f%96%e3%82%8a%e6%88%bb%e3%81%97%e6%96%b9%e3%82%82%e8%a7%a3","status":"publish","type":"post","link":"https:\/\/credi-tech.co.jp\/article\/taxation\/310\/","title":{"rendered":"\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u306eFIRPTA\u3068\u306f\uff1f15\uff05\u6e90\u6cc9\u5fb4\u53ce\u30fb\u9084\u4ed8\u30fb\u6e1b\u514d\u7533\u8acb\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u65e5\u672c\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u3001\u5fc5\u305a\u7406\u89e3\u3057\u3066\u304a\u304d\u305f\u3044\u5236\u5ea6\u306e\u3072\u3068\u3064\u304c<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/1368\/\"><strong>FIRPTA<\/strong><\/a>\u3067\u3059\u3002<\/p>\n<p>FIRPTA\u306f\u300cForeign Investment in Real Property Tax Act\u300d\u306e\u7565\u79f0\u3067\u3001\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u539f\u5247\u3068\u3057\u3066\u58f2\u5374\u4fa1\u683c\u7b49\uff08Amount Realized\uff09\u306e15\uff05\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6700\u521d\u306b\u7406\u89e3\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u306f\u3001<strong>\u300c\u58f2\u5374\u4fa1\u683c\u306e15\uff05\u304c\u6700\u7d42\u7684\u306a\u7a0e\u91d1\u3068\u3057\u3066\u53d6\u3089\u308c\u308b\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u306a\u3044<\/strong>\u3053\u3068\u3067\u3059\u3002FIRPTA\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u3068\u5b9f\u969b\u306e\u7a0e\u984d\u306f\u3001\u58f2\u5374\u5f8c\u306e\u7c73\u56fd\u3067\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u7cbe\u7b97\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u5b9f\u969b\u306e\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u3082\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066FIRPTA\u304c\u5927\u304d\u306a\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u3001<strong>Closing\uff08\u6c7a\u6e08\uff09\u6642\u306b\u58f2\u5374\u4fa1\u683c\u7b49\u306e\u539f\u524715\uff05\u3068\u3044\u3046\u591a\u984d\u306e\u8cc7\u91d1\u304c\u4e00\u6642\u7684\u306b\u62d8\u675f\u3055\u308c\u308b<\/strong>\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>Credi Tech\u304c\u3053\u308c\u307e\u3067\u898b\u3066\u304d\u305f\u65e5\u672c\u4eba\u5411\u3051\u306e\u7c73\u56fd\u4e0d\u52d5\u7523\u8ca9\u58f2\u3067\u306f\u3001\u8cfc\u5165\u4fa1\u683c\u3001\u60f3\u5b9a\u5229\u56de\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u306a\u3069\u306e\u8aac\u660e\u306b\u6bd4\u3079\u3001\u58f2\u5374\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3084Closing Cost\u3001FIRPTA\u307e\u3067\u8cfc\u5165\u6642\u306b\u5177\u4f53\u7684\u306b\u8aac\u660e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306f\u975e\u5e38\u306b\u5c11\u306a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306fFIRPTA\u3092\u5358\u306a\u308b\u300c\u7a0e\u91d1\u300d\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u5236\u5ea6\u3068\u3057\u3066\u3001\u9084\u4ed8\u3084Withholding Certificate\u306b\u3088\u308b\u6e1b\u984d\u30fb\u514d\u9664\u7533\u8acb\u3092\u542b\u3081\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>1\uff0eFIRPTA\u3068\u306f\uff1f\u5916\u56fd\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u306815\uff05\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b<\/h2>\n<h3>FIRPTA\u306f\u300c\u58f2\u5374\u4fa1\u683c\u306e15\uff05\u306e\u7a0e\u91d1\u300d\u3067\u306f\u306a\u3044<\/h3>\n<p>FIRPTA\u306f\u3001\u5916\u56fd\u4eba\u306b\u3088\u308b\u7c73\u56fd\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u95a2\u4fc2\u3059\u308b\u7a0e\u52d9\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5916\u56fd\u4eba\u304cU.S. Real Property Interest\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u4f8b\u5916\u3092\u9664\u304d\u3001\u8cb7\u4e3b\u5074\u306b\u306f\u539f\u5247\u3068\u3057\u3066Amount Realized\u306e15\uff05\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070Amount Realized\u304c500,000\u30c9\u30eb\u306e\u5834\u5408\u3001\u4e00\u822c\u5247\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u91d1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Amount Realized<\/td>\n<td>$500,000<\/td>\n<\/tr>\n<tr>\n<td>FIRPTA\u6e90\u6cc9\u5fb4\u53ce\u7387<\/td>\n<td>\u539f\u524715\uff05<\/td>\n<\/tr>\n<tr>\n<td>Closing\u6642\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d<\/td>\n<td><strong>$75,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e75,000\u30c9\u30eb\u306f\u3001\u6700\u7d42\u7684\u306b\u78ba\u5b9a\u3057\u305f\u8b72\u6e21\u6240\u5f97\u7a0e\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u3042\u304f\u307e\u3067\u58f2\u5374\u6642\u306b\u5148\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u91d1\u984d\u3067\u3042\u308a\u3001\u305d\u306e\u5f8c\u306e\u7c73\u56fd\u3067\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u5b9f\u969b\u306e\u7a0e\u984d\u3068\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h3>FIRPTA\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306f\u539f\u5247\u3068\u3057\u3066\u8cb7\u4e3b\u5074\u306b\u3042\u308b<\/h3>\n<p>FIRPTA\u306e\u5236\u5ea6\u4e0a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u306f\u539f\u5247\u3068\u3057\u3066Buyer \/ Transferee\uff08\u8cb7\u4e3b\u30fb\u8b72\u53d7\u4eba\uff09\u5074\u3067\u3059\u3002<\/p>\n<p>\u5fc5\u8981\u306a\u6e90\u6cc9\u5fb4\u53ce\u30fb\u7d0d\u4ed8\u304c\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u3001Withholding Agent\u5074\u304c\u7a0e\u984d\u3084\u5229\u606f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u7b49\u306e\u8cac\u4efb\u3092\u554f\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b9f\u969b\u306e\u7c73\u56fd\u4e0d\u52d5\u7523\u53d6\u5f15\u3067\u306f\u3001<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/983\/\"><strong>Escrow\uff08\u30a8\u30b9\u30af\u30ed\u30fc\uff09<\/strong><\/a>\u3084Title Company\u306a\u3069\u304cClosing\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u3092\u62c5\u5f53\u3057\u3001FIRPTA\u306e\u6e90\u6cc9\u5fb4\u53ce\u30fb\u7d0d\u4ed8\u624b\u7d9a\u304d\u306b\u95a2\u4e0e\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5916\u56fd\u4eba\u58f2\u4e3b\u306e\u53d6\u5f15\u306b\u6163\u308c\u3066\u3044\u306a\u3044Buyer\u3084Escrow \/ Title Company\u307b\u3069\u3001FIRPTA\u304c\u672a\u51e6\u7406\u306e\u72b6\u614b\u3067Closing\u3092\u9032\u3081\u308b\u3053\u3068\u306b\u306f\u614e\u91cd\u306b\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>FIRPTA\u306b\u306f\u4e00\u5b9a\u306e\u4f8b\u5916\u3082\u3042\u308b<\/h3>\n<p>FIRPTA\u306b\u306f\u3001\u53d6\u5f15\u6761\u4ef6\u3084\u8cb7\u4e3b\u306b\u3088\u308b\u7269\u4ef6\u306e\u4f7f\u7528\u65b9\u6cd5\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u4e0d\u8981\u306b\u306a\u3063\u305f\u308a\u3001\u901a\u5e38\u3068\u306f\u7570\u306a\u308b\u6e90\u6cc9\u5fb4\u53ce\u7387\u304c\u9069\u7528\u3055\u308c\u305f\u308a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001Credi Tech\u306e\u8aad\u8005\u306e\u591a\u304f\u304c\u5bfe\u8c61\u3068\u3059\u308b\u6295\u8cc7\u7528\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u306f\u3001\u307e\u305a<strong>\u300c\u539f\u524715\uff05\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u300d<\/strong>\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u58f2\u5374\u6642\u306e\u8cc7\u91d1\u8a08\u753b\u3092\u7acb\u3066\u3001\u305d\u306e\u3046\u3048\u3067\u500b\u5225\u306e\u4f8b\u5916\u3084\u6e1b\u984d\u306e\u53ef\u5426\u3092\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n<h2>2\uff0eFIRPTA\u3067\u672c\u5f53\u306b\u6016\u3044\u306e\u306f\u300c\u7a0e\u984d\u300d\u3067\u306f\u306a\u304f\u58f2\u5374\u8cc7\u91d1\u306e\u62d8\u675f<\/h2>\n<h3>Closing\u3057\u305f\u76f4\u5f8c\u306e\u624b\u53d6\u308a\u8cc7\u91d1\u304c\u5927\u304d\u304f\u6e1b\u308b<\/h3>\n<p>\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066FIRPTA\u306e\u6700\u5927\u306e\u554f\u984c\u306f\u3001\u6700\u7d42\u7684\u306a\u7a0e\u984d\u305d\u306e\u3082\u306e\u3088\u308a\u3082<strong>Closing\u6642\u306b\u591a\u984d\u306e\u8cc7\u91d1\u304c\u62d8\u675f\u3055\u308c\u308b\u3053\u3068<\/strong>\u3060\u3068Credi Tech\u3067\u306f\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u3068\u3001\u58f2\u5374\u4ee3\u91d1\u304c\u305d\u306e\u307e\u307e\u30aa\u30fc\u30ca\u30fc\u306e\u624b\u5143\u306b\u5165\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u58f2\u5374\u6642\u306b\u306f\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306e\u8fd4\u6e08\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3001Escrow \/ Title\u95a2\u9023\u8cbb\u7528\u306a\u3069\u306eClosing Cost\u304c\u767a\u751f\u3057\u3001\u3055\u3089\u306b\u5916\u56fd\u4eba\u58f2\u4e3b\u306e\u5834\u5408\u306fFIRPTA\u306b\u3088\u308b\u6e90\u6cc9\u5fb4\u53ce\u304c\u52a0\u308f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306f\u3001500,000\u30c9\u30eb\u306e\u7269\u4ef6\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u91d1\u984d\u4f8b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u58f2\u5374\u4fa1\u683c\u7b49<\/td>\n<td>$500,000<\/td>\n<\/tr>\n<tr>\n<td>FIRPTA\u6e90\u6cc9\u5fb4\u53ce<\/td>\n<td>\u25b2 $75,000<\/td>\n<\/tr>\n<tr>\n<td>\u30ed\u30fc\u30f3\u8fd4\u6e08<\/td>\n<td>\u25b2 $250,000<\/td>\n<\/tr>\n<tr>\n<td>\u4ef2\u4ecb\u624b\u6570\u6599\u30fbClosing Cost\u7b49<\/td>\n<td>\u25b2 $30,000<\/td>\n<\/tr>\n<tr>\n<td>Closing\u6642\u306e\u6982\u7b97\u624b\u53d6\u308a<\/td>\n<td><strong>$145,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><small>\u203b\u4e0a\u8a18\u306fFIRPTA\u306b\u3088\u308b\u8cc7\u91d1\u62d8\u675f\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306e\u5358\u7d14\u5316\u3057\u305f\u4f8b\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u58f2\u5374\u8cbb\u7528\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3001\u7a0e\u984d\u7b49\u306f\u53d6\u5f15\u6761\u4ef6\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/small><\/p>\n<p>\u6700\u7d42\u7684\u306a\u7c73\u56fd\u7a0e\u984d\u304c75,000\u30c9\u30eb\u3088\u308a\u5c11\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u901a\u5e38\u306eFIRPTA\u51e6\u7406\u306b\u3088\u3063\u306675,000\u30c9\u30eb\u304cIRS\u3078\u7d0d\u4ed8\u3055\u308c\u308c\u3070\u3001\u305d\u306e\u8cc7\u91d1\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b\u307e\u3067\u81ea\u7531\u306b\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5719\" src=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/fc6a8cb93e98550d2b01f25225bf1cbc.jpg\" alt=\"\" width=\"1312\" height=\"1199\" srcset=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/fc6a8cb93e98550d2b01f25225bf1cbc.jpg 1312w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/fc6a8cb93e98550d2b01f25225bf1cbc-300x274.jpg 300w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/fc6a8cb93e98550d2b01f25225bf1cbc-1024x936.jpg 1024w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/fc6a8cb93e98550d2b01f25225bf1cbc-768x702.jpg 768w\" sizes=\"auto, (max-width: 1312px) 100vw, 1312px\" \/><\/strong><\/p>\n<p><small>\u25b2 FIRPTA\u306e15\uff05\u306f\u6700\u7d42\u7a0e\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002Closing\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3001\u7c73\u56fd\u3067\u306e\u78ba\u5b9a\u7533\u544a\u5f8c\u306b\u5b9f\u969b\u306e\u7a0e\u984d\u3068\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/small><\/p>\n<h3>\u9084\u4ed8\u307e\u30672\uff5e3\u5e74\u3092\u8981\u3057\u305f\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/h3>\n<p>\u5236\u5ea6\u4e0a\u306f\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u5b9f\u969b\u306e\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u3001\u7c73\u56fd\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u5dee\u984d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u52d9\u3067\u306f\u300c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u3059\u3050\u306b\u304a\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u300d\u3068\u8003\u3048\u306a\u3044\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>Credi Tech\u304c\u5b9f\u969b\u306b\u95a2\u4e0e\u3057\u305f\u6848\u4ef6\u3067\u306f\u3001FIRPTA\u306b\u95a2\u9023\u3059\u308b\u9084\u4ed8\u307e\u30672\uff5e3\u5e74\u3092\u8981\u3057\u305f\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u3053\u308c\u306fIRS\u304c\u3059\u3079\u3066\u306eFIRPTA\u9084\u4ed8\u306b2\uff5e3\u5e74\u304b\u304b\u308b\u3068\u516c\u8868\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5916\u56fd\u4eba\u58f2\u4e3b\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u624b\u7d9a\u304d\u3067\u306f\u3001\u66f8\u985e\u78ba\u8a8d\u3084\u500b\u5225\u7167\u4f1a\u306a\u3069\u306b\u3088\u3063\u3066\u51e6\u7406\u306b\u6642\u9593\u3092\u8981\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u3001\u5b9f\u969b\u306e\u51e6\u7406\u671f\u9593\u306b\u306f\u5927\u304d\u306a\u5dee\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3060\u304b\u3089\u3053\u305d\u3001FIRPTA\u306f\u300c\u5f8c\u304b\u3089\u9084\u4ed8\u3055\u308c\u308b\u304b\u3089\u554f\u984c\u306a\u3044\u300d\u3068\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong>\u58f2\u5374\u5f8c\u306e\u8cc7\u91d1\u3092\u3044\u3064\u3001\u4f55\u306b\u4f7f\u3046\u306e\u304b\u307e\u3067\u542b\u3081\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u554f\u984c<\/strong>\u3068\u3057\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>3\uff0eFIRPTA\u3092\u6e1b\u984d\u30fb\u514d\u9664\u3059\u308bWithholding Certificate\u3068\u306f<\/h2>\n<h3>Form 8288-B\u306b\u3088\u3063\u3066\u6e1b\u984d\u30fb\u514d\u9664\u3092\u7533\u8acb\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u901a\u5e38\u306eFIRPTA\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u3001\u58f2\u4e3b\u306e\u5b9f\u969b\u306e\u7c73\u56fd\u7a0e\u984d\u3092\u5927\u304d\u304f\u4e0a\u56de\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001IRS\u3078Withholding Certificate\u3092\u7533\u8acb\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u6e1b\u984d\u30fb\u514d\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u624b\u7d9a\u304d\u3067\u4f7f\u7528\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a\u66f8\u985e\u304c<strong>Form 8288-B<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u8cfc\u5165\u4fa1\u683c\u3084\u53d6\u5f97\u8cbb\u7b49\u3068\u306e\u95a2\u4fc2\u304b\u3089\u58f2\u5374\u640d\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3084\u3001\u901a\u5e38\u306e15\uff05\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u6700\u5927\u7a0e\u984d\u3092\u5927\u304d\u304f\u4e0a\u56de\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong>\u300c\u58f2\u5374\u640d\u3060\u304b\u3089\u81ea\u52d5\u7684\u306bFIRPTA\u304c\u514d\u9664\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong>IRS\u3078\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3001Withholding Certificate\u306e\u767a\u884c\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>IRS\u306e\u6a19\u6e96\u51e6\u7406\u671f\u9593\u3060\u3051\u3092\u524d\u63d0\u306b\u58f2\u5374\u8a08\u753b\u3092\u7acb\u3066\u306a\u3044<\/h3>\n<p>Withholding Certificate\u306f\u3001\u5fc5\u8981\u306a\u60c5\u5831\u304c\u305d\u308d\u3063\u305f\u7533\u8acb\u306b\u3064\u3044\u3066IRS\u304c\u4e00\u5b9a\u671f\u9593\u5185\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u3092\u76ee\u6a19\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001Credi Tech\u306e\u5b9f\u52d9\u7d4c\u9a13\u3067\u306f\u3001\u5916\u56fd\u4eba\u58f2\u4e3b\u306b\u95a2\u3059\u308bFIRPTA\u624b\u7d9a\u304d\u3084IRS\u3078\u306e\u7167\u4f1a\u304c\u60f3\u5b9a\u901a\u308a\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u9032\u307e\u306a\u3044\u30b1\u30fc\u30b9\u3082\u7d4c\u9a13\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>FIRPTA\u306f\u5916\u56fd\u4eba\u306b\u3088\u308b\u7c73\u56fd\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u95a2\u4fc2\u3059\u308b\u7279\u6b8a\u306a\u7a0e\u52d9\u624b\u7d9a\u304d\u3067\u3082\u3042\u308b\u305f\u3081\u3001<strong>\u300c\u7533\u8acb\u3059\u308c\u3070Closing\u307e\u3067\u306b\u5fc5\u305a\u627f\u8a8d\u3055\u308c\u308b\u300d\u3068\u8003\u3048\u3066\u58f2\u5374\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7d44\u3080\u3053\u3068\u306f\u304a\u3059\u3059\u3081\u3057\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u58f2\u5374\u3092\u691c\u8a0e\u3057\u59cb\u3081\u305f\u6bb5\u968e\u3067\u3001\u5916\u56fd\u4eba\u306e\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u5bfe\u5fdc\u3067\u304d\u308b<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/2551\/\"><strong>CPA<\/strong><\/a>\u7b49\u3078\u76f8\u8ac7\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5718\" src=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/509bea9f44c1caae37ed0c8d59272c6d.jpg\" alt=\"\" width=\"1312\" height=\"1199\" srcset=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/509bea9f44c1caae37ed0c8d59272c6d.jpg 1312w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/509bea9f44c1caae37ed0c8d59272c6d-300x274.jpg 300w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/509bea9f44c1caae37ed0c8d59272c6d-1024x936.jpg 1024w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2020\/01\/509bea9f44c1caae37ed0c8d59272c6d-768x702.jpg 768w\" sizes=\"auto, (max-width: 1312px) 100vw, 1312px\" \/><\/strong><\/p>\n<p><small>\u25b2 Withholding Certificate\u306fFIRPTA\u3092\u81ea\u7531\u306b\u300c\u56de\u907f\u300d\u3059\u308b\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u3001IRS\u3078\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u6e1b\u984d\u30fb\u514d\u9664\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306e\u6b63\u5f0f\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002<\/small><\/p>\n<h2>4\uff0eClosing\u6642\u306eFIRPTA\u5b9f\u52d9\u3068\u9084\u4ed8\u307e\u3067\u306e\u6d41\u308c<\/h2>\n<h3>Withholding Certificate\u7533\u8acb\u4e2d\u306bClosing\u3092\u8fce\u3048\u308b\u5834\u5408<\/h3>\n<p>FIRPTA\u306eWithholding Certificate\u3092\u7533\u8acb\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5fc5\u305aIRS\u306e\u5224\u65ad\u304c\u51fa\u308b\u307e\u3067Closing\u3092\u5ef6\u671f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6240\u5b9a\u306e\u671f\u9650\u307e\u3067\u306bWithholding Certificate\u3092\u7533\u8acb\u3057\u3001Closing\u6642\u70b9\u3067\u3082IRS\u306e\u5be9\u67fb\u4e2d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5fc5\u8981\u306a\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3001IRS\u306e\u5224\u65ad\u304c\u51fa\u308b\u307e\u3067\u901a\u5e38\u306e\u7d0d\u4ed8\u3092\u5f85\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001IRS\u304b\u3089Withholding Certificate\u307e\u305f\u306f\u7533\u8acb\u306b\u5bfe\u3059\u308b\u5224\u65ad\u304c\u51fa\u305f\u5f8c\u3001\u305d\u306e\u7d50\u679c\u306b\u57fa\u3065\u3044\u3066\u5fc5\u8981\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u3067\u306fBuyer\u3001<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/983\/\">Escrow<\/a> \/ Title Company\u3001<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/2551\/\">CPA<\/a>\u306a\u3069\u3068\u306e\u9023\u643a\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>Escrow\u3068\u306e\u3084\u308a\u53d6\u308a\u306f\u5fc5\u305a\u66f8\u9762\u306b\u6b8b\u3059<\/h3>\n<p>Credi Tech\u3067\u306f\u3001Withholding Certificate\u3092\u7533\u8acb\u3057\u3066\u3044\u308b\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u8acb\u72b6\u6cc1\u3084\u6e90\u6cc9\u5fb4\u53ce\u4e88\u5b9a\u8cc7\u91d1\u306e\u53d6\u6271\u3044\u306a\u3069\u3092Escrow \/ Title Company\u3068\u65e9\u3044\u6bb5\u968e\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u91cd\u8981\u306a\u8cc7\u91d1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u53e3\u982d\u3060\u3051\u3067\u78ba\u8a8d\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001CPA\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u9023\u643a\u3057\u306a\u304c\u3089\u66f8\u9762\u3067\u6b8b\u3057\u3066\u304a\u304f\u65b9\u304c\u5b89\u5168\u3067\u3059\u3002<\/p>\n<p>\u5916\u56fd\u4eba\u58f2\u4e3b\u306e\u53d6\u5f15\u7d4c\u9a13\u304c\u5c11\u306a\u3044\u95a2\u4fc2\u8005\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001FIRPTA\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8a8d\u8b58\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3092Closing\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u5f8c\u306f\u7c73\u56fd\u306e\u78ba\u5b9a\u7533\u544a\u3067\u6700\u7d42\u7684\u306a\u7a0e\u984d\u3092\u7cbe\u7b97\u3059\u308b<\/h3>\n<p>\u901a\u5e38\u306eFIRPTA\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u304c\u6700\u7d42\u7a0e\u984d\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u58f2\u5374\u5f8c\u306b\u7c73\u56fd\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u5b9f\u969b\u306e\u8ab2\u7a0e\u6240\u5f97\u3084\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u3059\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305fFIRPTA\u306e\u91d1\u984d\u3068\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u5b9f\u969b\u306e\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u624b\u7d9a\u304d\u3067\u306fForm 8288\u30848288-A\u306a\u3069\u306e\u66f8\u985e\u3082\u91cd\u8981\u306b\u306a\u308b\u305f\u3081\u3001Closing\u6642\u306b\u53d7\u9818\u3057\u305f\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306f\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>FIRPTA\u306e\u9084\u4ed8\u3068\u65e5\u672c\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306f\u5225\u306e\u8a71<\/h3>\n<p>\u3053\u3053\u306f\u7279\u306b\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p><strong>FIRPTA\u306b\u3088\u3063\u3066\u7c73\u56fd\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u3092\u7c73\u56fd\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u7cbe\u7b97\u30fb\u9084\u4ed8\u3059\u308b\u3053\u3068\u3068\u3001\u65e5\u672c\u306e<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/2863\/\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/a>\u306f\u5225\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002<\/strong><\/p>\n<p>\u65e5\u672c\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3088\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u65e5\u672c\u5074\u3067\u306e\u7533\u544a\u30fb\u8ab2\u7a0e\u95a2\u4fc2\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e00\u5b9a\u306e\u5916\u56fd\u6240\u5f97\u7a0e\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u8abf\u6574\u3059\u308b\u4ed5\u7d44\u307f\u3068\u3057\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<p>\u65e5\u7c73\u53cc\u65b9\u306e\u78ba\u5b9a\u7533\u544a\u3068\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>https:\/\/credi-tech.co.jp\/article\/overseas\/2342\/<\/p>\n<h2>5\uff0e\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u306fFIRPTA\u3092\u300c\u8cfc\u5165\u6642\u300d\u304b\u3089\u7406\u89e3\u3057\u3066\u304a\u304f<\/h2>\n<h3>\u58f2\u5374\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u30fbClosing Cost\u30fbFIRPTA\u307e\u3067\u8a66\u7b97\u3059\u308b<\/h3>\n<p>Credi Tech\u3067\u306f\u3001FIRPTA\u306f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u306b\u521d\u3081\u3066\u8003\u3048\u308b\u5236\u5ea6\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u8cfc\u5165\u4fa1\u683c\u3084\u60f3\u5b9a\u8cc3\u6599\u3001\u8868\u9762\u5229\u56de\u308a\u3060\u3051\u3067\u306a\u304f\u3001\u5c06\u6765\u3069\u306e\u3088\u3046\u306b\u58f2\u5374\u3059\u308b\u306e\u304b\u307e\u3067\u8003\u3048\u3066\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306e\u5834\u5408\u306f\u3001\u58f2\u5374\u6642\u306e\u4ef2\u4ecb\u624b\u6570\u6599\u3001Closing Cost\u3001\u30ed\u30fc\u30f3\u8fd4\u6e08\u3001FIRPTA\u306b\u3088\u308b\u8cc7\u91d1\u62d8\u675f\u306a\u3069\u3092\u542b\u3081\u3066\u3001<strong>\u300c\u58f2\u5374\u4fa1\u683c\u300d\u3067\u306f\u306a\u304f\u300c\u58f2\u5374\u5f8c\u306b\u3044\u304f\u3089\u624b\u5143\u3078\u6b8b\u308b\u306e\u304b\u300d<\/strong>\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u5916\u56fd\u4eba\u58f2\u4e3b\u306e\u53d6\u5f15\u7d4c\u9a13\u304c\u3042\u308b\u5c02\u9580\u5bb6\u3092\u9078\u3076<\/h3>\n<p>FIRPTA\u3067\u306f\u3001<a href=\"https:\/\/credi-tech.co.jp\/article\/\u6d77\u5916\u6295\u8cc7\u7528\u8a9e\u96c6\/2652\/\">Broker<\/a>\u3001Escrow \/ Title Company\u3001CPA\u306a\u3069\u8907\u6570\u306e\u5c02\u9580\u5bb6\u304c\u95a2\u4fc2\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5358\u306b\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3067\u304d\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001<strong>\u5916\u56fd\u4eba\u30aa\u30fc\u30ca\u30fc\u306b\u3088\u308b\u7c73\u56fd\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u7d4c\u9a13\u304c\u3042\u308b\u30c1\u30fc\u30e0\u3092\u9078\u3076\u3053\u3068<\/strong>\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>Credi Tech\u304c\u3053\u308c\u307e\u3067\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u306e\u7c73\u56fd\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u643a\u308f\u3063\u3066\u304d\u305f\u4e2d\u3067\u3082\u3001\u8cfc\u5165\u6642\u306b\u306f\u7269\u4ef6\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u8a73\u3057\u304f\u8aac\u660e\u3055\u308c\u308b\u4e00\u65b9\u3001\u5c06\u6765\u306e\u58f2\u5374\u6642\u306b\u767a\u751f\u3059\u308b\u4ef2\u4ecb\u624b\u6570\u6599\u3084Closing Cost\u3001FIRPTA\u307e\u3067\u5177\u4f53\u7684\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3092\u6570\u591a\u304f\u898b\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>FIRPTA\u306b\u3088\u308b15\uff05\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092Closing\u6642\u306b\u521d\u3081\u3066\u77e5\u308c\u3070\u3001\u305d\u306e\u5f8c\u306e\u6295\u8cc7\u8a08\u753b\u3084\u8cc7\u91d1\u8a08\u753b\u305d\u306e\u3082\u306e\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>FIRPTA\u304c\u3042\u308b\u304b\u3089\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u304c\u4e0d\u5229\u306a\u306e\u3067\u306f\u306a\u3044<\/h3>\n<p>FIRPTA\u304c\u3042\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5916\u56fd\u4eba\u306b\u3068\u3063\u3066\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3078\u306e\u6295\u8cc7\u304c\u4e0d\u5229\u3060\u3068\u5358\u7d14\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u300c\u5f8c\u304b\u3089\u9084\u4ed8\u3055\u308c\u308b\u304b\u3089\u6c17\u306b\u3057\u306a\u304f\u3066\u3044\u3044\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u9069\u5207\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>FIRPTA\u306e\u554f\u984c\u306f\u3001\u5236\u5ea6\u3092\u77e5\u3089\u306a\u3044\u307e\u307e\u58f2\u5374\u3057\u3001\u60f3\u5b9a\u3057\u3066\u3044\u305f\u58f2\u5374\u5f8c\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u5927\u304d\u304f\u5d29\u308c\u308b\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u8cfc\u5165\u3001\u4fdd\u6709\u3001\u6e1b\u4fa1\u511f\u5374\u3001\u58f2\u5374\u3001FIRPTA\u3001\u7c73\u56fd\u3067\u306e\u78ba\u5b9a\u7533\u544a\u3001\u65e5\u672c\u3067\u306e\u78ba\u5b9a\u7533\u544a\u307e\u3067\u3092\u4e00\u9023\u306e\u6295\u8cc7\u3068\u3057\u3066\u8003\u3048\u308b\u3053\u3068\u3067\u3001\u521d\u3081\u3066\u6b63\u78ba\u306a\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u53ce\u76ca\u6027\u3092\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081\uff5cFIRPTA\u306f\u58f2\u5374\u6642\u306e\u300c15\uff05\u306e\u8cc7\u91d1\u62d8\u675f\u300d\u307e\u3067\u8003\u3048\u308b<\/h2>\n<p>FIRPTA\u3067\u306f\u3001\u5916\u56fd\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u3001\u539f\u5247\u3068\u3057\u3066Amount Realized\u306e15\uff05\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e15\uff05\u306f\u6700\u7d42\u7684\u306a\u7a0e\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7c73\u56fd\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u5b9f\u969b\u306e\u7a0e\u984d\u3068\u7cbe\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u904e\u5927\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u91cd\u8981\u306a\u306e\u306f\u3001<strong>\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u554f\u984c\u306a\u3044\u306e\u3067\u306f\u306a\u304f\u3001Closing\u5f8c\u306b\u591a\u984d\u306e\u8cc7\u91d1\u3092\u9577\u671f\u9593\u4f7f\u3048\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u58f2\u5374\u640d\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3084\u5b9f\u969b\u306e\u7a0e\u984d\u304c\u901a\u5e38\u306eFIRPTA\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u5927\u304d\u304f\u4e0b\u56de\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001Withholding Certificate\u306b\u3088\u308b\u6e1b\u984d\u30fb\u514d\u9664\u3092\u691c\u8a0e\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306f\u3001Closing\u76f4\u524d\u3067\u306f\u306a\u304f\u3001\u58f2\u5374\u3092\u691c\u8a0e\u3057\u59cb\u3081\u305f\u6bb5\u968e\u304b\u3089\u5916\u56fd\u4eba\u58f2\u4e3b\u306e\u53d6\u5f15\u7d4c\u9a13\u304c\u3042\u308bCPA\u3001Broker\u3001Escrow \/ Title 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srcset=\"https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2025\/06\/728x90-line.png 728w, https:\/\/credi-tech.co.jp\/article\/cms\/design\/uploads\/2025\/06\/728x90-line-300x37.png 300w\" sizes=\"auto, (max-width: 728px) 100vw, 728px\" \/><\/a><\/strong><\/p>\n<p>Credi Tech\u3067\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u3060\u3051\u3067\u306a\u304f\u3001\u4fdd\u6709\u4e2d\u306eAsset Management\u304b\u3089\u58f2\u5374\u3001FIRPTA\u5bfe\u5fdc\u306b\u5fc5\u8981\u306a\u73fe\u5730CPA\u30fbEscrow\u7b49\u3068\u306e\u9023\u643a\u307e\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u3044\u304cFIRPTA\u304c\u5206\u304b\u3089\u306a\u3044\u300d\u300c15\uff05\u306e\u8cc7\u91d1\u62d8\u675f\u3092\u3067\u304d\u308b\u3060\u3051\u907f\u3051\u305f\u3044\u300d\u300cWithholding 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