\u7a0e\u52d9\u8abf\u67fb\u3068\u805e\u304f\u3068\u3001\u3069\u3053\u304b\u4ed6\u4eba\u4e8b\u306b\u611f\u3058\u308b\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3057\u304b\u3057\u3001\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u3068\u3001\u4ee4\u548c5\u5e74\u5ea6\u306f8,556\u4ef6\u306e\u76f8\u7d9a\u7a0e\u8abf\u67fb\uff08\u5b9f\u5730\u8abf\u67fb\uff09\u304c\u5b9f\u65bd\u3055\u308c\u305f\u305d\u3046\u3067\u3059\u3002\u3053\u308c\u306f\u30011\u65e5\u3042\u305f\u308a23\u4ef6\u8d85\u306e\u76f8\u7d9a\u7a0e\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4eca\u56de\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u306a\u304b\u3067\u3082\u7279\u306b\u6307\u6458\u3055\u308c\u308b\u3053\u3068\u306e\u591a\u3044\u3068\u3042\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u7a0e\u7406\u58eb\u304c\u8ffd\u5fb4\u7a0e\u3092\u56de\u907f\u3059\u308b\u5bfe\u7b56\u3068\u3068\u3082\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002
\n\u5143\u7d4c\u55b6\u8005\u306eA\u3055\u3093\u306f\u300170\u6b73\u3067\u7d4c\u55b6\u6a29\u3092\u9577\u7537\u306b\u8b72\u3063\u3066\u4ee5\u964d\u3001\u6642\u9593\u304c\u3067\u304d\u305f\u3053\u3068\u3067\u304b\u306d\u3066\u304b\u3089\u597d\u304d\u3060\u3063\u305f\u91ce\u7403\u3001\u7279\u306b\u30e1\u30b8\u30e3\u30fc\u30ea\u30fc\u30b0\uff08MLB\uff09\u306e\u89b3\u6226\u306b\u3069\u3063\u3077\u308a\u30cf\u30de\u308a\u307e\u3057\u305f\u3002
\n\u300c\u5927\u8c37\u306f\u6700\u9ad8\u3060\u3088\uff01 \u5f7c\u306e\u304a\u304b\u3052\u3067\u5f15\u9000\u5f8c\u306e\u751f\u304d\u304c\u3044\u304c\u3067\u304d\u305f\uff01\u300d\u3068\u3001MLB\u30b7\u30fc\u30ba\u30f3\u4e2d\u306f\u6bce\u6708\u6e21\u7c73\u3057\u30011\u9031\u9593\u307b\u3069\u91ce\u7403\u89b3\u6226\u3092\u6e80\u55ab\u3002\u4ed5\u4e8b\u6f2c\u3051\u3060\u3063\u305f\u73fe\u5f79\u6642\u4ee3\u3092\u53d6\u308a\u623b\u3059\u304b\u306e\u3088\u3046\u306b\u3001\u5145\u5b9f\u3057\u305f\u30bb\u30ab\u30f3\u30c9\u30e9\u30a4\u30d5\u3092\u9001\u3063\u3066\u3044\u307e\u3057\u305f\u3002
\n\u305d\u3093\u306a\u8d05\u6ca2\u306a\u65e5\u3005\u3092\u904e\u3054\u3057\u3066\u3044\u305fA\u3055\u3093\u3002\u5f15\u9000\u6642\u306b1\u51045,000\u4e07\u5186\u307b\u3069\u3042\u3063\u305f\u9810\u91d1\u306f\u307f\u308b\u307f\u308b\u6e1b\u5c11\u3057\u3066\u3044\u304d\u3001\u305f\u3063\u305f3\u5e74\u3067\u9810\u91d1\u6b8b\u9ad8\u306f\u7d048,000\u4e07\u5186\u307e\u3067\u6e1b\u3063\u3066\u3044\u305f\u305d\u3046\u3067\u3059\u3002
\n\u3068\u306f\u3044\u3048\u3001A\u3055\u3093\u306f\u91ce\u7403\u89b3\u6226\u4ee5\u5916\u306b\u5927\u304d\u306a\u304a\u91d1\u3092\u4f7f\u3046\u3053\u3068\u304c\u306a\u304f\u3001\u59bb\u306eB\u3055\u3093\uff0872\u6b73\uff09\u306f\u300c\u3053\u308c\u307e\u3067\u9577\u5e74\u4ed5\u4e8b\u3092\u9811\u5f35\u3063\u3066\u304d\u3066\u304f\u308c\u305f\u304b\u3089\u300d\u3068\u592b\u306e\u81ea\u7531\u3092\u5c0a\u91cd\u3057\u3001\u7b11\u9854\u3067\u898b\u5b88\u3063\u3066\u3044\u307e\u3057\u305f\u3002
\n\u305d\u3093\u306aA\u3055\u3093\u3067\u3057\u305f\u304c\u300174\u6b73\u306e\u8a95\u751f\u65e5\u3092\u8fce\u3048\u3066\u3059\u3050\u3001\u5fc3\u7b4b\u6897\u585e\u3067\u6025\u901d\u3002\u60b2\u3057\u307f\u306b\u66ae\u308c\u305fB\u3055\u3093\u3067\u3059\u304c\u3001\u59bb\u3068\u3057\u3066\u6c17\u4e08\u306b\u3075\u308b\u307e\u3044\u307e\u3059\u3002
\n\u606f\u5b50\u3068\u592b\u304c\u61c7\u610f\u306b\u3057\u3066\u3044\u305f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u306e\u3046\u3048\u3001\u9810\u91d1\u3068\u81ea\u5b85\u3092\u76f8\u7d9a\u3002\u7121\u4e8b\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u7d42\u3048\u3001\u306a\u3093\u3068\u304b\u65e5\u5e38\u3092\u53d6\u308a\u623b\u3057\u307e\u3057\u305f\u3002
\n\u3057\u304b\u3057\u2026\u2026\u3002\u305b\u3063\u304b\u304f\u53d6\u308a\u623b\u3057\u305f\u65e5\u5e38\u3082\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u304b\u304b\u3063\u3066\u304d\u305f\u201c\u4e00\u672c\u306e\u96fb\u8a71\u201d\u3067\u5d29\u58ca\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002
\n\u592b\u306e\u6b7b\u304b\u3089\u7d042\u5e74\u5f8c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u4e00\u672c\u306e\u96fb\u8a71\u304c\u5165\u308a\u307e\u3057\u305f\u3002\u805e\u304f\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u4f3a\u3044\u305f\u3044\u3068\u306e\u3053\u3068\u3002
\n\u300c\u592b\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u3059\u3079\u3066\u7533\u544a\u3057\u307e\u3057\u305f\u3088\uff1f \u307e\u3060\u306a\u306b\u304b\u3042\u308b\u3093\u3067\u3059\u304b\uff1f\u300d
\n\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u7a81\u7136\u306e\u9023\u7d61\u306b\u56f0\u60d1\u3059\u308bB\u3055\u3093\u3002\u3068\u306f\u3044\u3048\u3001\u7a0e\u52d9\u7f72\u306b\u76ee\u3092\u3064\u3051\u3089\u308c\u3066\u3082\u826f\u3044\u3053\u3068\u306a\u3069\u3042\u308a\u307e\u305b\u3093\u3002\u606f\u5b50\u306b\u8ff7\u60d1\u3092\u304b\u3051\u3066\u3082\u56f0\u308a\u307e\u3059\u3002
\n\u305d\u306e\u305f\u3081\u3001B\u3055\u3093\u306f\u7a0e\u52d9\u7f72\u306e\u8a00\u3046\u3068\u304a\u308a\u3001\u606f\u5b50\u3068\u3068\u3082\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n
\u8abf\u67fb\u5f53\u65e5\u3001\u8abf\u67fb\u5b982\u540d\u304c\u6765\u3066\u7a0e\u52d9\u8abf\u67fb\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002\u307e\u3063\u305f\u304f\u5fc3\u5f53\u305f\u308a\u306e\u306a\u3044B\u3055\u3093\u306b\u5bfe\u3057\u3066\u3001\u8abf\u67fb\u5b98\u304c\u300c\u4eca\u56de\u306e\u8abf\u67fb\u306b\u4f3a\u3063\u305f\u7406\u7531\u300d\u3092\u544a\u3052\u307e\u3059\u3002
\n\u300c\u3054\u4e3b\u4eba\u306f\u6d77\u5916\u306b\u8cc7\u7523\u3092\u304a\u6301\u3061\u3067\u3059\u3088\u306d\uff1f \u305d\u3061\u3089\u306b\u3064\u3044\u3066\u304a\u805e\u304d\u3057\u305f\u3044\u306e\u3067\u3059\u304c\u300d
\n\u300c\u6d77\u5916\u306b\u8cc7\u7523\u3067\u3059\u3063\u3066\uff1f \u78ba\u304b\u306b\u592b\u306f\u3057\u3087\u3063\u3061\u3085\u3046\u91ce\u7403\u3092\u89b3\u306b\u6e21\u7c73\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6d77\u5916\u306b\u8ca1\u7523\u304c\u3042\u308b\u306a\u3093\u3066\u805e\u3044\u3066\u3044\u307e\u305b\u3093\u3088\u2026\u2026\u300d
\n\u8abf\u67fb\u5b98\u306f\u8cc7\u6599\u3092\u793a\u3057\u306a\u304c\u3089\u3001\u6de1\u3005\u3068\u8aac\u660e\u3092\u7d9a\u3051\u307e\u3059\u3002
\n\u300c\u3054\u4e3b\u4eba\u306f\u7c73\u56fd\u306e\u9280\u884c\u306b\u53e3\u5ea7\u3092\u3082\u3063\u3066\u3044\u305f\u3088\u3046\u3067\u3059\u306d\u3002\u56fd\u5185\u306eX\u9280\u884c\u304b\u3089\u983b\u7e41\u306b\u9001\u91d1\u3057\u3066\u3044\u305f\u3088\u3046\u3067\u3059\u3002\u73fe\u5730\u3067\u306e\u6ede\u5728\u8cbb\u3084\u91ce\u7403\u89b3\u6226\u3001\u6295\u8cc7\u306e\u8cbb\u7528\u3082\u3053\u3061\u3089\u304b\u3089\u5f15\u304d\u51fa\u3057\u3066\u3044\u305f\u3088\u3046\u3067\u3059\u306d\u300d
\n\u8abf\u67fb\u306e\u7d50\u679c\u3001\u592b\u306f\u65e5\u672c\u304b\u3089\u9001\u91d1\u3057\u305f\u304a\u91d1\u3092\u5143\u624b\u306b\u3001\u73fe\u5730\u3067\u682a\u5f0f\u3084\u6697\u53f7\u8cc7\u7523\u306b\u3082\u6295\u8cc7\u3057\u3066\u304a\u308a\u3001\u591a\u984d\u306e\u5229\u76ca\u3092\u305d\u306e\u6d77\u5916\u53e3\u5ea7\u306b\u8caf\u3081\u3066\u3044\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u307e\u3057\u305f\u3002
\n\u7d50\u5c40\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u3063\u3066\u7dcf\u984d\u7d045,000\u4e07\u5186\u306e\u672a\u7533\u544a\u8cc7\u7523\u304c\u767a\u899a\u3002B\u3055\u3093\u306b\u306f\u7d041,000\u4e07\u5186\u3082\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002
\nB\u3055\u3093\u306b\u9810\u91d1\u306e\u6e1b\u5c11\u3092\u5fc3\u914d\u3055\u305b\u307e\u3044\u3068\u592b\u304c\u96a0\u3057\u3066\u3044\u305f\u6d77\u5916\u9810\u91d1\u304c\u3001\u7d50\u679c\u7684\u306b\u5927\u304d\u306a\u7a0e\u52d9\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u3044\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002
\n\u5186\u5b89\u306a\u3069\u3092\u80cc\u666f\u306b\u3001\u6d77\u5916\u306b\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5bcc\u88d5\u5c64\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u56fd\u5916\u8ca1\u7523\u3067\u3042\u308d\u3046\u3068\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8ca1\u7523\u3092\u7533\u544a\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8fd1\u5e74\u3067\u306f\u6d77\u5916\u8cc7\u7523\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u3082\u5897\u52a0\u3057\u3066\u3044\u308b\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002
\n\u56fd\u7a0e\u5e81\u306f\u3001\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u3068\u91d1\u878d\u53e3\u5ea7\u306e\u60c5\u5831\u3092\u4ea4\u63db\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u300c\u56fd\u5916\u306e\u8ca1\u7523\u3060\u304b\u3089\u30d0\u30ec\u306a\u3044\u3060\u308d\u3046\u300d\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u306f\u901a\u7528\u3057\u307e\u305b\u3093\u3002
\n\u305d\u306e\u60c5\u5831\u7db2\u306e\u4ee3\u8868\u4f8b\u304c\u3001\u300cCRS\uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09\u300d\u3067\u3059\u3002\u65e5\u672c\u3092\u542b\u3080100\u30f5\u56fd\u4ee5\u4e0a\u304c\u53c2\u52a0\u3057\u3066\u304a\u308a\u3001\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u91d1\u878d\u6a5f\u95a2\u3092\u901a\u3058\u3066\u975e\u5c45\u4f4f\u8005\u306e\u53e3\u5ea7\u60c5\u5831\u3092\u5171\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u306fCRS\u306b\u306f\u53c2\u52a0\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001FATCA\uff08Foreign Account Tax Compliance Act\uff09\u3084\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u3092\u901a\u3058\u3066\u65e5\u672c\u3068\u4e8c\u56fd\u9593\u306e\u60c5\u5831\u5171\u6709\u5354\u5b9a\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002
\n\u76f8\u7d9a\u7a0e\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u6545\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u3059\u3079\u3066\u306e\u8ca1\u7523\u304c\u5bfe\u8c61\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6d77\u5916\u8cc7\u7523\u3082\u542b\u3081\u3066\u3001\u9069\u5207\u306b\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u306a\u304a\u3001\u300c\u6d77\u5916\u9001\u91d1\u306b\u5bfe\u3059\u308b\u5831\u544a\u5236\u5ea6\uff08\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u6cd5\uff09\u300d\u306b\u3088\u308a\u30011\u56de\u3042\u305f\u308a100\u4e07\u5186\u3092\u8d85\u3048\u308b\u6d77\u5916\u9001\u91d1\u3092\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306b\u5831\u544a\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6d77\u5916\u3078\u306e\u9001\u91d1\u304c\u591a\u3044\u3068\u3001\u305d\u308c\u3060\u3051\u3067\u7a0e\u52d9\u7f72\u306e\u6ce8\u610f\u3092\u5f15\u304f\u3068\u8003\u3048\u3066\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n
\u8fd1\u5e74\u306fA\u3055\u3093\u306e\u3088\u3046\u306b\u3001\u6d77\u5916\u306b\u9280\u884c\u9810\u91d1\u306a\u3069\u306e\u91d1\u878d\u8cc7\u7523\u3084\u4e0d\u52d5\u7523\u306a\u3069\u3092\u6301\u3064\u4eba\u304c\u5897\u3048\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002
\n\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u76f8\u7d9a\u3067\u306f\u65e5\u672c\u3068\u6d77\u5916\u305d\u308c\u305e\u308c\u306e\u6cd5\u5f8b\u3084\u7a0e\u91d1\u306e\u554f\u984c\u304c\u7d61\u3093\u3067\u304f\u308b\u305f\u3081\u3001\u304b\u306a\u308a\u306e\u624b\u9593\u3084\u6642\u9593\u304c\u304b\u304b\u3063\u305f\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u591a\u984d\u306e\u8cbb\u7528\u304c\u767a\u751f\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
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