\u3044\u3064\u3082\u304a\u4e16\u8a71\u306b\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u652f\u5e97\u306e\u65e9\u5ddd\u3067\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\u3001\u3055\u307e\u3056\u307e\u306a\u4e8b\u60c5\u3067\u30d3\u30b6\u304c\u53d6\u308c\u306a\u3044\u671f\u9593\u3067\u3082\u5c31\u52b4\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u65b9\u306e\u7a0e\u52d9\u7533\u544a\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u524d\u56de\u306e\u8a18\u4e8b\u306b\u3066\u3001\u2460\u5c31\u52b4\u30d3\u30b6\u53d6\u5f97\u7fa9\u52d9<\/strong>\u3068\u2461\u6240\u5f97\u7a0e\u7533\u544a\u7fa9\u52d9<\/strong>\u306e2\u3064\u3042\u308b\u4e2d\u3067\u3001\u2460\u304c\u6e80\u305f\u305b\u306a\u3044\u72b6\u614b\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u305b\u3081\u3066\u2461\u306f\u6e80\u305f\u3059\u3068\u3044\u3046\u9078\u629e\u3092\u3055\u308c\u308b\u3053\u3068\u3092\u63a8\u5968\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002
\n\u3067\u306f\u305d\u306e\u3088\u3046\u306a\u6c7a\u65ad\u3092\u3059\u308b\u5834\u5408\u3001\u4e00\u822c\u7684\u306b\u30d3\u30b6\u304c\u53d6\u308c\u3066\u3044\u308b\u5916\u56fd\u4eba\u3068\u540c\u3058\u7a0e\u52d9\u7533\u544a\u5185\u5bb9\u3067\u826f\u3044\u306e\u304b\u3001\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u524d\u56de\u3082\u304a\u8a71\u3057\u307e\u3057\u305f\u304c\u3001\u524d\u63d0\u3068\u3057\u3066\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u5c31\u52b4\u3059\u308b\u5916\u56fd\u4eba\u306e\u305f\u3081\u306e\u57fa\u672c\u7684\u306a\u6240\u5f97\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u304a\u3055\u3089\u3044\u3057\u307e\u3059\u3002<\/p>\n

\n
• \u6bce\u6708\u306e\u7d66\u4e0e\u6e90\u6cc9\u7a0e\uff08Withholding Compensation\uff09\u306e\u63a7\u9664\u53ca\u3073\u4f1a\u793e\uff08\u96c7\u7528\u4e3b\uff09\u3092\u901a\u3057\u3066\u306e\u7d0d\u4ed8\u7533\u544a\uff08Form 1601C\u3067\u306e\u7533\u544a\uff09<\/li>\n
• \u4f1a\u793e\u306b\u3088\u308b\u3001\u7d66\u4e0e\u306e\u5e74\u672b\u8abf\u6574\u53ca\u3073Form 2316\u3068\u3044\u3046\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4f5c\u6210\u30fb\u7533\u544a<\/li>\n
• \u6bce\u5e74\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\uff08\u6bce\u6708\u306e\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3002\u4f8b\uff1a\u65e5\u672c\u672c\u793e\u304b\u3089\u306e\u7d66\u4e0e\uff09\uff08Form1700\u3067\u306e\u7533\u544a\uff09<\/li>\n<\/ul>\n

  \u3053\u306e\u4e09\u3064\u304c\u57fa\u672c\u3067\u3059\u3002
  \n\u3053\u308c\u3089\u306e\u7a0e\u7387\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\uff08\u5c45\u4f4f\u5916\u56fd\u4eba\uff09\u3068\u3057\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u5c31\u52b4\u306b\u5bfe\u3057\u3066\u5f97\u305f\u5bfe\u4fa1\uff09\u306b\u5bfe\u3057\u30660~35%\u306e\u7d2f\u9032\u8ab2\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n

   <\/p>\n

  \u3055\u3066\u3001\u4e00\u65b9\u3067\u3053\u306e\u3088\u3046\u306a\u3054\u8cea\u554f\u3092\u9802\u304d\u307e\u3059\u3002<\/p>\n

  \uff1c\u3054\u8cea\u554f\u2460\uff1e<\/h3>\n

  \u30d3\u30b6\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u8a33\u306a\u306e\u3067\u3001\u300c\u975e\u5c45\u4f4f\u300d\u5916\u56fd\u4eba\u3068\u3057\u3066\u306e\u6271\u3044\u3092\u3059\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u7a0e\u7387\u306f25%\u306b\u306a\u3089\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

   <\/p>\n

  \uff1c\u3054\u8cea\u554f\u2461\uff1e<\/h3>\n

  \u30d3\u30b6\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u306e\u305f\u3081\u3001\u65e5\u672c\u672c\u793e\u304b\u3089\u672c\u4eba\u306b\u7d66\u4e0e\u304c\u5168\u984d\u6255\u308f\u308c\u3001\u305d\u306e\u3046\u3061\u306e\u4e00\u90e8\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u4eba\u304b\u3089\u300c\u51fa\u5411\u8cbb\u7528\u300d\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u3002
  \n\u305d\u306e\u305f\u3081\u3001\u300c\u975e\u5c45\u4f4f\u300d\u5916\u56fd\u4eba\u3078\u306e\u5831\u916c\u306e\u652f\u6255\u3044\u3068\u3057\u3066\u3001\u7a0e\u7387\u306f25%\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002
  \n\u3088\u3063\u3066\u7533\u544a\u3059\u308b\u66f8\u985e\u3082\u30011601C\u3067\u306f\u306a\u304f1601F\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

   <\/p>\n

  \uff1c\u56de\u7b54\uff1e<\/h2>\n

  \u78ba\u304b\u306b\u3001\u975e\u5c45\u4f4f\u8005\u5916\u56fd\u4eba\u306b\u5bfe\u3057\u3066\u306f25%\u3068\u3044\u3046\u7a0e\u7387\u3082\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u3061\u3089\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u4e00\u822c\u7684\u306a\u7d2f\u9032\u8ab2\u7a0e\u3092\u4f7f\u3046\u304b\u3001\u3068\u3044\u3046\u306e\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u3001\u300c\u30d3\u30b6\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u300d\u3067\u3082\u3001\u300c\u7d66\u4e0e\u304b\u51fa\u5411\u8cbb\u7528\u304b\u300d\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

  \u300c1\u5e74\uff081~12\u6708\uff09\u306e\u3046\u3061180\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u304b\u5426\u304b<\/span><\/strong>\uff08\u53b3\u5bc6\u306b\u3044\u3048\u3070180\u65e5\u4ee5\u4e0a\u6ede\u5728\u3059\u308b\u610f\u601d\u304c\u3042\u308b\u304b\u5426\u304b\uff09\u300d\u3067\u3059\u3002<\/p>\n

  \u203b\u7d2f\u9032\u8ab2\u7a0e0~35\uff05\u306e\u6839\u62e0\u6cd5\uff1aNIRC Sec. 25 (A)(1)\uff11<\/p>\n

  \u3053\u3061\u3089\u306b\u306f\u306f\u3063\u304d\u308a\u3068\u3001\u300c\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u500b\u4eba\u3067\u3001\uff08\u30ab\u30ec\u30f3\u30c0\u30fc\u30a4\u30e4\u30fc\u306e\uff09\u5e74\u306e\u3046\u3061\u5408\u8a08\u3067180\u65e5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u8005\u306f\u3001\u300e\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u308b\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u300f\u3068\u3057\u3066\u307f\u306a\u3059\u300d
  \n\u3064\u307e\u308a\u3053\u3061\u3089\u306e\u7d2f\u9032\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u300e\u30d3\u30b6\u306e\u6709\u7121\u300f\u300e\u51fa\u5411\u8cbb\u7528\u304b\u7d66\u4e0e\u304b\u300f\u3068\u3044\u3046\u4e8b\u306f\u4e00\u5207\u8b70\u8ad6\u3055\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n

  \u203b25%\u306e\u6839\u62e0\u6cd5\uff1aNIRC Sec. 25 \uff08A\uff09(B)<\/p>\n

   <\/p>\n

  \u305f\u3060\u3001\u51fa\u5411\u8cbb\u7528\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u4f53\u3067\u306f\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u984d\u306f\u5b9f\u969b\u306e\u7d66\u4e0e\u984d\u3092\u30d9\u30fc\u30b9\u306b\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

  \u4e07\u304c\u4e00\u4f1a\u793e\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u3066\u300125\uff05\u3067\u7533\u544a\u3057\u7d9a\u3051\u3066\u3044\u308b\u72b6\u614b\u3092\u4e0d\u5be9\u306b\u601d\u308f\u308c\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002
  \n\u305d\u306e\u7533\u544a\u984d\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u984d\u304c\u7d66\u4e0e\u3067\u3042\u308b\u3068\u5206\u304b\u308c\u3070\u3001\u7a0e\u52d9\u5c40\u3068\u3057\u3066\u306f\u7d66\u4e0e\u3068\u3057\u3066\u307f\u306a\u3057\u3001\u3055\u3089\u306b\u305d\u306e\u65b9\u304c180\u65e5\u4ee5\u4e0a\u3044\u3089\u3063\u3057\u3083\u308c\u3070\u3001\u7d2f\u9032\u8ab2\u7a0e\u3092\u5229\u7528\u3059\u308b\u3088\u3046\u306b\u6307\u6458\u3057\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002
  \n\u305d\u3053\u306b\u5dee\u984d\u304c\u3042\u308c\u3070\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

  \u307e\u305f\u3001\u51fa\u5411\u8cbb\u7528\u3068\u3057\u3066\u6255\u3046\u3053\u3068\u3067\u3001\u65e5\u672c\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6240\u5f97\u3060\u3068\u601d\u308f\u308c\u308b\u53ef\u80fd\u6027\u3082\u3054\u3056\u3044\u307e\u3059\u3002
  \n\u305d\u306e\u5834\u5408\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u3067\u306f\u306a\u304f\u30d5\u30a1\u30a4\u30ca\u30eb\u6e90\u6cc9\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

  \u6700\u60aa\u3001\u30d5\u30a1\u30a4\u30ca\u30eb\u6e90\u6cc9\u7a0e\u3068\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u4e8c\u91cd\u3067\u306e\u6307\u6458\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7d20\u76f4\u306b\u7d66\u4e0e\u3068\u3057\u3066\u7d2f\u9032\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u306e\u304c\u5229\u53e3\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

   <\/p>\n

  \u307e\u3068\u3081\u307e\u3059\u3068\u3001180\u65e5\u4ee5\u4e0a\u6ede\u5728\u306e\u610f\u601d\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u30d3\u30b6\u304c\u3068\u308c\u3066\u3044\u3088\u3046\u3068\u3044\u307e\u3044\u3068\u3001\u305d\u308c\u304c\u51fa\u5411\u8cbb\u7528\u3068\u3044\u3046\u540d\u76ee\u3067\u3042\u308d\u3046\u3068\u306a\u304b\u308d\u3046\u3068\u3001\u7d2f\u9032\u8ab2\u7a0e\u3092\u5229\u7528\u3057\u3066\u7533\u544a\u3055\u308c\u308b\u3053\u3068\u3092\u63a8\u5968<\/span><\/strong>\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

  \u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n

   <\/p>\n

  \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30de\u30cb\u30e9\u62e0\u70b9
  \n\u65e9\u5ddd \u6843\u4ee3<\/p>\n

  <\/p>\n

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