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\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b \u6cd5\u4eba\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b \u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u3068\u5916\u56fd\u6cd5\u4eba\u306b\u5206\u3051\u3089\u308c\u3001\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308a\u307e\u3059\u3002
\n\u5185\u56fd\u6cd5\u4eba\uff08Resident Corporation\uff09\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u8a2d\u7acb\u307e\u305f\u306f\u767b\u9332\u3055\u308c\u305f\u6cd5\u4eba\u3092\u3044\u3044\u3001\u5916\u56fd\u6cd5\u4eba\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u3001\u5916\u56fd\u5c45\u4f4f\u6cd5\u4eba\uff08Resident Foreign Corporation\uff09\u3068 \u5916\u56fd\u975e\u5c45\u4f4f\u6cd5\u4eba\uff08Non-Resident Foreign Corporation\uff09\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002
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