{"id":5301,"date":"2023-02-27T11:45:54","date_gmt":"2023-02-27T02:45:54","guid":{"rendered":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/"},"modified":"2023-06-23T12:45:59","modified_gmt":"2023-06-23T03:45:59","slug":"%e3%82%a2%e3%83%a1%e3%83%aa%e3%82%ab%e9%80%a3%e9%82%a6%e5%8f%8a%e3%81%b3%e3%83%8f%e3%83%af%e3%82%a4%e5%b7%9e%e3%81%ae%e6%ba%90%e6%b3%89%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%88withholding-tax%ef%bc%89","status":"publish","type":"column","link":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/","title":{"rendered":"\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3010\u8a73\u7d30\u89e3\u8aac\u3011"},"content":{"rendered":"<p>\u672c\u65e5\u306f\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 <\/p>\n<h2>\uff11\uff0e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3068\u306f\uff1f <\/h2>\n<p>\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u3066\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u3069\u3053\u306e\u5dde\u306b\u304a\u3044\u3066\u3082\u95a2\u4fc2\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u304c\u3001\u5dde\uff08State\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u5dde\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30d5\u30ed\u30ea\u30c0\u5dde\u3001\u30c6\u30ad\u30b5\u30b9\u5dde\u3001\u30ef\u30b7\u30f3\u30c8\u30f3\u5dde\u306a\u3069\u306f\u5dde\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u30cf\u30ef\u30a4\u5dde\u306f\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u5dde\u306a\u306e\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<hr>\n<h2>\uff12\uff0e\u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f <\/h2>\n<p>\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u306630%\u306e\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u3067\u63d0\u4f9b\u3055\u308c\u305f\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f30\uff05\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u304b\u3001\u30a2\u30e1\u30ea\u30ab\u4eba\u53c8\u306f\u30a2\u30e1\u30ea\u30ab\u5c45\u4f4f\u8005\u3068\u540c\u69d8\u306b\u8ab2\u7a0e\u3059\u308b\u304b\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u5bfe\u8c61\u306f\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5916\u56fd\u4eba\u3067\u3067\u3059\u3002\u500b\u3005\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u7a0e\u52d9\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u5206\u985e\u3057\u307e\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n(1)\u7c73\u56fd\u5e02\u6c11\u53ca\u3073\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044<br \/>\n(2)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044<br \/>\n(3)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb<\/p>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u308b<\/strong><br \/>\n\u307e\u305f\u3001\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n(1)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005<br \/>\n(2)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u306631\u65e5\u4ee5\u4e0a\u7c73\u56fd\u306b\u6ede\u5728\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u904e\u53bb3\u5e74\u306b\u304a\u3044\u3066\u5408\u8a08183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005<br \/>\n(3)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u3066(2)\u4ee5\u5916\u306e\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005<br \/>\n\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u4e00\u6642\u7684\u306b\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u3066\u3044\u308b<br \/>\n\u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u305d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b90\u65e5\u4ee5\u4e0a\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u306a\u3044<br \/>\n\u30fb\u96c7\u7528\u4e3b\u304c\u7c73\u56fd\u3067\u4e8b\u696d\u3092\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u304b\u7c73\u56fd\u306e\u96c7\u7528\u4e3b\u306e\u5916\u56fd\u4e8b\u52d9\u6240\u306e\u3044\u305a\u308c\u304b\u3067\u3042\u308b <\/p>\n<hr>\n<h2>\uff13\uff0e\u30cf\u30ef\u30a4\u5dde\uff08Hawaii State)\u306e\u6e90\u6cc9\u7a0e\u3068\u306f\uff1f <\/h2>\n<p>\u30cf\u30ef\u30a4\u5dde\u306b\u3082\u72ec\u81ea\u306e\u6e90\u6cc9\u7a0e\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u30cf\u30ef\u30a4\u3067\u306f\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u307b\u304b\u306b\u30cf\u30ef\u30a4\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u30cf\u30ef\u30a4\u3067\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u65b9\u306f\u3001\u30cf\u30ef\u30a4\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u7533\u544a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5b9a\u671f\u7684\u306a\u7533\u544a\uff08Periodic Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u56db\u534a\u671f\u3054\u3068Form HW-14\u3092\u56db\u534a\u671f\u672b\u306e\u7fcc\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u307e\u3059\u3002\u306a\u304a\u30cf\u30ef\u30a4\u5dde\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c1\u5e74\u9593\u3067$40,000\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u9031\u306b2\u56de\u6e90\u6cc9\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5e74\u6b21\u306e\u8abf\u6574\u7533\u544a\uff08Annual Reconciliation Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001Form HW-3\u30922\u6708\u672b\u307e\u3067\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a <a href=\"https:\/\/tax.hawaii.gov\/forms\/a1_b1_5whhold\/\" target=\"_blank\" rel=\"noopener\">EMPLOYER\u2019S WITHHOLDING OF STATE INCOME TAX <\/a><\/p>\n","protected":false},"featured_media":5302,"template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-5301","column","type-column","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u672c\u65e5\u306f\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 \uff11\uff0e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3068\u306f\uff1f \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u3066\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u3069\u3053\u306e\u5dde\u306b\u304a\u3044\u3066\u3082\u95a2\u4fc2\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u304c\u3001\u5dde\uff08State\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u5dde\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30d5\u30ed\u30ea\u30c0\u5dde\u3001\u30c6\u30ad\u30b5\u30b9\u5dde\u3001\u30ef\u30b7\u30f3\u30c8\u30f3\u5dde\u306a\u3069\u306f\u5dde\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u30cf\u30ef\u30a4\u5dde\u306f\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u5dde\u306a\u306e\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \uff12\uff0e\u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u306630%\u306e\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u3067\u63d0\u4f9b\u3055\u308c\u305f\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f30\uff05\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u304b\u3001\u30a2\u30e1\u30ea\u30ab\u4eba\u53c8\u306f\u30a2\u30e1\u30ea\u30ab\u5c45\u4f4f\u8005\u3068\u540c\u69d8\u306b\u8ab2\u7a0e\u3059\u308b\u304b\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002 \u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u5bfe\u8c61\u306f\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5916\u56fd\u4eba\u3067\u3067\u3059\u3002\u500b\u3005\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u7a0e\u52d9\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u5206\u985e\u3057\u307e\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 (1)\u7c73\u56fd\u5e02\u6c11\u53ca\u3073\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044 (2)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044 (3)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb \u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u308b \u307e\u305f\u3001\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 (1)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005 (2)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u306631\u65e5\u4ee5\u4e0a\u7c73\u56fd\u306b\u6ede\u5728\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u904e\u53bb3\u5e74\u306b\u304a\u3044\u3066\u5408\u8a08183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005 (3)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u3066(2)\u4ee5\u5916\u306e\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005 \u306a\u304a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u4e00\u6642\u7684\u306b\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u3066\u3044\u308b \u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u305d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b90\u65e5\u4ee5\u4e0a\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u306a\u3044 \u30fb\u96c7\u7528\u4e3b\u304c\u7c73\u56fd\u3067\u4e8b\u696d\u3092\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u304b\u7c73\u56fd\u306e\u96c7\u7528\u4e3b\u306e\u5916\u56fd\u4e8b\u52d9\u6240\u306e\u3044\u305a\u308c\u304b\u3067\u3042\u308b \uff13\uff0e\u30cf\u30ef\u30a4\u5dde\uff08Hawaii State)\u306e\u6e90\u6cc9\u7a0e\u3068\u306f\uff1f \u30cf\u30ef\u30a4\u5dde\u306b\u3082\u72ec\u81ea\u306e\u6e90\u6cc9\u7a0e\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u30cf\u30ef\u30a4\u3067\u306f\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u307b\u304b\u306b\u30cf\u30ef\u30a4\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u30cf\u30ef\u30a4\u3067\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u65b9\u306f\u3001\u30cf\u30ef\u30a4\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u7533\u544a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u5b9a\u671f\u7684\u306a\u7533\u544a\uff08Periodic Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u56db\u534a\u671f\u3054\u3068Form HW-14\u3092\u56db\u534a\u671f\u672b\u306e\u7fcc\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u307e\u3059\u3002\u306a\u304a\u30cf\u30ef\u30a4\u5dde\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c1\u5e74\u9593\u3067$40,000\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u9031\u306b2\u56de\u6e90\u6cc9\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u5e74\u6b21\u306e\u8abf\u6574\u7533\u544a\uff08Annual Reconciliation Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001Form HW-3\u30922\u6708\u672b\u307e\u3067\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002 \u53c2\u8003\uff1a EMPLOYER\u2019S WITHHOLDING OF STATE INCOME TAX\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.3\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/#listItem\",\"name\":\"\\u30b3\\u30e9\\u30e0\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/#listItem\",\"position\":2,\"name\":\"\\u30b3\\u30e9\\u30e0\",\"item\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#listItem\",\"name\":\"\\u30a2\\u30e1\\u30ea\\u30ab\\u9023\\u90a6\\u53ca\\u3073\\u30cf\\u30ef\\u30a4\\u5dde\\u306e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\uff08Withholding Tax\\uff09\\u3010\\u8a73\\u7d30\\u89e3\\u8aac\\u3011\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#listItem\",\"position\":3,\"name\":\"\\u30a2\\u30e1\\u30ea\\u30ab\\u9023\\u90a6\\u53ca\\u3073\\u30cf\\u30ef\\u30a4\\u5dde\\u306e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\uff08Withholding Tax\\uff09\\u3010\\u8a73\\u7d30\\u89e3\\u8aac\\u3011\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/#listItem\",\"name\":\"\\u30b3\\u30e9\\u30e0\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/#organization\",\"name\":\"RSM\\u6c50\\u7559\\u30d1\\u30fc\\u30c8\\u30ca\\u30fc\\u30ba\",\"description\":\"RSM\\u6c50\\u7559\\u30d1\\u30fc\\u30c8\\u30ca\\u30fc\\u30ba\\u306f\\u30cf\\u30ef\\u30a4\\u9032\\u51fa\\u30b3\\u30f3\\u30b5\\u30eb\\u30c6\\u30a3\\u30f3\\u30b0\\u306b\\u7cbe\\u901a\\u3057\\u305f\\u30d7\\u30ed\\u30d5\\u30a7\\u30c3\\u30b7\\u30e7\\u30ca\\u30eb\\u30fb\\u30d5\\u30a1\\u30fc\\u30e0\\u3067\\u3059\",\"url\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/RSM-Standard-Logo-RGB.webp\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#organizationLogo\",\"width\":1429,\"height\":744},\"image\":{\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#organizationLogo\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#webpage\",\"url\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/\",\"name\":\"\\u30a2\\u30e1\\u30ea\\u30ab\\u9023\\u90a6\\u53ca\\u3073\\u30cf\\u30ef\\u30a4\\u5dde\\u306e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\uff08Withholding Tax\\uff09\\u3010\\u8a73\\u7d30\\u89e3\\u8aac\\u3011 | RSM\\u6c50\\u7559\\u30d1\\u30fc\\u30c8\\u30ca\\u30fc\\u30ba\",\"description\":\"\\u672c\\u65e5\\u306f\\u30a2\\u30e1\\u30ea\\u30ab\\u9023\\u90a6\\u53ca\\u3073\\u30cf\\u30ef\\u30a4\\u5dde\\u306e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\uff08Withholding Tax\\uff09\\u306b\\u3064\\u3044\\u3066\\u3001\\u3054\\u7d39\\u4ecb\\u3057\\u307e\\u3059\\u3002 \\uff11\\uff0e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\uff08Withholding Tax\\uff09\\u3068\\u306f\\uff1f \\u30a2\\u30e1\\u30ea\\u30ab\\u5408\\u8846\\u56fd\\u306b\\u6e90\\u6cc9\\u304c\\u3042\\u308b\\u7d66\\u4e0e\\u3001\\u8cc3\\u91d1\\u3001\\u5831\\u916c\\u3001\\u5229\\u5b50\\u3001\\u914d\\u5f53\\u3001\\u5bb6\\u8cc3\\u53ce\\u5165\\u3001\\u30ed\\u30a4\\u30e4\\u30eb\\u30c6\\u30a4\\u306f\\u539f\\u5247\\u3068\\u3057\\u3066\\u6e90\\u6cc9\\u8ab2\\u7a0e\\u3092\\u53d7\\u3051\\u308b\\u3053\\u3068\\u3068\\u306a\\u3063\\u3066\\u3044\\u307e\\u3059\\u3002\\u652f\\u6255\\u8005\\u304c\\u652f\\u6255\\u6642\\u306b\\u6e90\\u6cc9\\u5fb4\\u53ce\\u3057\\u3066IRS\\u53ca\\u3073\\u30cf\\u30ef\\u30a4\\u5dde\\u7a0e\\u52d9\\u7f72\\u3078\\u7d0d\\u4ed8\\u3059\\u308b\\u3053\\u3068\\u3068\\u306a\\u3063\\u3066\\u3044\\u307e\\u3059\\u3002 \\u9023\\u90a6\\uff08Federal\\uff09\\u306e\\u6e90\\u6cc9\\u7a0e\\u306f\\u3001\\u30a2\\u30e1\\u30ea\\u30ab\\u5408\\u8846\\u56fd\\u306e\\u3069\\u3053\\u306e\\u5dde\\u306b\\u304a\\u3044\\u3066\\u3082\\u95a2\\u4fc2\\u3057\\u3066\\u307e\\u3044\\u308a\\u307e\\u3059\\u304c\\u3001\\u5dde\\uff08State\\uff09\\u306e\\u6e90\\u6cc9\\u7a0e\\u306f\\u5dde\\u306b\\u3088\\u3063\\u3066\\u304b\\u304b\\u308b\\u5834\\u5408\\u3082\\u3042\\u308c\\u3070\\u3001\\u304b\\u304b\\u3089\\u306a\\u3044\\u5834\\u5408\\u3082\\u3042\\u308a\\u307e\\u3059\\u3002\\u4f8b\\u3048\\u3070\\u3001\\u30d5\\u30ed\\u30ea\\u30c0\\u5dde\\u3001\\u30c6\\u30ad\\u30b5\\u30b9\\u5dde\\u3001\\u30ef\\u30b7\\u30f3\\u30c8\\u30f3\\u5dde\\u306a\\u3069\\u306f\\u5dde\\u6240\\u5f97\\u7a0e\\u306e\\u8ab2\\u7a0e\\u304c\\u3042\\u308a\\u307e\\u305b\\u3093\\u3002\\u30cf\\u30ef\\u30a4\\u5dde\\u306f\\u5dde\\u6240\\u5f97\\u7a0e\\u304c\\u3042\\u308b\\u5dde\\u306a\\u306e\\u3067\\u6e90\\u6cc9\\u5fb4\\u53ce\\u3092\\u884c\\u3046\\u5fc5\\u8981\\u304c\\u3042\\u308a\\u307e\\u3059\\u3002 \\uff12\\uff0e\\u9023\\u90a6\\uff08Federal\\uff09\\u306e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\u3068\\u306f\\uff1f \\u30a2\\u30e1\\u30ea\\u30ab\\u5408\\u8846\\u56fd\\u306b\\u6e90\\u6cc9\\u304c\\u3042\\u308b\\u7d66\\u4e0e\\u3001\\u8cc3\\u91d1\\u3001\\u5831\\u916c\\u3001\\u5229\\u5b50\\u3001\\u914d\\u5f53\\u3001\\u5bb6\\u8cc3\\u53ce\\u5165\\u3001\\u30ed\\u30a4\\u30e4\\u30eb\\u30c6\\u30a4\\u306f\\u539f\\u5247\\u3068\\u3057\\u306630%\\u306e\\u6e90\\u6cc9\\u8ab2\\u7a0e\\u3092\\u53d7\\u3051\\u308b\\u3053\\u3068\\u3068\\u306a\\u3063\\u3066\\u3044\\u307e\\u3059\\u3002\\u652f\\u6255\\u8005\\u304c\\u652f\\u6255\\u6642\\u306b\\u6e90\\u6cc9\\u5fb4\\u53ce\\u3057\\u3066IRS\\u3078\\u7d0d\\u4ed8\\u3059\\u308b\\u3053\\u3068\\u3068\\u306a\\u3063\\u3066\\u3044\\u307e\\u3059\\u3002 \\u30a2\\u30e1\\u30ea\\u30ab\\u5408\\u8846\\u56fd\\u5185\\u3067\\u63d0\\u4f9b\\u3055\\u308c\\u305f\\u5f79\\u52d9\\u306e\\u5bfe\\u4fa1\\u3068\\u3057\\u3066\\u306e\\u7d66\\u4e0e\\u3001\\u8cc3\\u91d1\\u3001\\u5831\\u916c\\u306f\\u3001\\u30a2\\u30e1\\u30ea\\u30ab\\u6e90\\u6cc9\\u6240\\u5f97\\u3068\\u306a\\u308a\\u307e\\u3059\\u3002\\u975e\\u5c45\\u4f4f\\u8005\\u306b\\u5bfe\\u3059\\u308b\\u7d66\\u4e0e\\u3001\\u8cc3\\u91d1\\u3001\\u5831\\u916c\\u306f30\\uff05\\u306e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\u3092\\u5fb4\\u53ce\\u3059\\u308b\\u304b\\u3001\\u30a2\\u30e1\\u30ea\\u30ab\\u4eba\\u53c8\\u306f\\u30a2\\u30e1\\u30ea\\u30ab\\u5c45\\u4f4f\\u8005\\u3068\\u540c\\u69d8\\u306b\\u8ab2\\u7a0e\\u3059\\u308b\\u304b\\u306e2\\u3064\\u306e\\u30d1\\u30bf\\u30fc\\u30f3\\u304c\\u3042\\u308a\\u307e\\u3059\\u3002 \\u30a2\\u30e1\\u30ea\\u30ab\\u306b\\u304a\\u3044\\u3066\\u6e90\\u6cc9\\u5fb4\\u53ce\\u3092\\u53d7\\u3051\\u308b\\u5bfe\\u8c61\\u306f\\u975e\\u5c45\\u4f4f\\u8005\\u3067\\u3042\\u308b\\u5916\\u56fd\\u4eba\\u3067\\u3067\\u3059\\u3002\\u500b\\u3005\\u306e\\u30b9\\u30c6\\u30fc\\u30bf\\u30b9\\u3092\\u7a0e\\u52d9\\u4e0a\\u306e\\u89b3\\u70b9\\u304b\\u3089\\u5206\\u985e\\u3057\\u307e\\u3059\\u3068\\u6b21\\u306e\\u3088\\u3046\\u306b\\u306a\\u308a\\u307e\\u3059\\u3002 (1)\\u7c73\\u56fd\\u5e02\\u6c11\\u53ca\\u3073\\u7c73\\u56fd\\u5e02\\u6c11\\u6a29\\u3092\\u6709\\u3057\\u3066\\u3044\\u308b\\u4eba\\u30fb\\u30fb\\u30fb\\u6e90\\u6cc9\\u5fb4\\u53ce\\u3092\\u3055\\u308c\\u306a\\u3044 (2)\\u7c73\\u56fd\\u5e02\\u6c11\\u6a29\\u3092\\u6709\\u3057\\u306a\\u3044\\u5916\\u56fd\\u4eba\\u3067\\u7c73\\u56fd\\u5c45\\u4f4f\\u8005\\u30fb\\u30fb\\u30fb\\u6e90\\u6cc9\\u5fb4\\u53ce\\u3092\\u3055\\u308c\\u306a\\u3044 (3)\\u7c73\\u56fd\\u5e02\\u6c11\\u6a29\\u3092\\u6709\\u3057\\u306a\\u3044\\u5916\\u56fd\\u4eba\\u3067\\u7c73\\u56fd\\u975e\\u5c45\\u4f4f\\u8005\\u30fb\\u30fb\\u30fb \\u6e90\\u6cc9\\u5fb4\\u53ce\\u3092\\u3055\\u308c\\u308b \\u307e\\u305f\\u3001\\u5916\\u56fd\\u4eba\\u304c\\u7c73\\u56fd\\u5c45\\u4f4f\\u8005\\u3068\\u306a\\u308b\\u304b\\u7c73\\u56fd\\u975e\\u5c45\\u4f4f\\u8005\\u3068\\u306a\\u308b\\u304b\\u306b\\u3064\\u3044\\u3066\\u306f\\u6b21\\u306e\\u3088\\u3046\\u306b\\u306a\\u308a\\u307e\\u3059\\u3002 (1)\\u30b0\\u30ea\\u30fc\\u30f3\\u30ab\\u30fc\\u30c9\\u3092\\u6709\\u3057\\u3066\\u3044\\u308b\\u5916\\u56fd\\u4eba\\u30fb\\u30fb\\u30fb\\u7c73\\u56fd\\u5c45\\u4f4f\\u8005 (2)\\u30b0\\u30ea\\u30fc\\u30f3\\u30ab\\u30fc\\u30c9\\u3092\\u6709\\u3057\\u3066\\u3044\\u306a\\u3044\\u5916\\u56fd\\u4eba\\u3067\\u3042\\u3063\\u306631\\u65e5\\u4ee5\\u4e0a\\u7c73\\u56fd\\u306b\\u6ede\\u5728\\u3057\\u3066\\u304a\\u308a\\u3001\\u304b\\u3064\\u3001\\u904e\\u53bb3\\u5e74\\u306b\\u304a\\u3044\\u3066\\u5408\\u8a08183\\u65e5\\u4ee5\\u4e0a\\u6ede\\u5728\\u3057\\u3066\\u3044\\u308b\\u4eba\\u30fb\\u30fb\\u30fb\\u7c73\\u56fd\\u5c45\\u4f4f\\u8005 (3)\\u30b0\\u30ea\\u30fc\\u30f3\\u30ab\\u30fc\\u30c9\\u3092\\u6709\\u3057\\u3066\\u3044\\u306a\\u3044\\u5916\\u56fd\\u4eba\\u3067\\u3042\\u3063\\u3066(2)\\u4ee5\\u5916\\u306e\\u4eba\\u30fb\\u30fb\\u30fb\\u7c73\\u56fd\\u975e\\u5c45\\u4f4f\\u8005 \\u306a\\u304a\\u3001\\u4ee5\\u4e0b\\u306e\\u6761\\u4ef6\\u3092\\u6e80\\u305f\\u3059\\u5834\\u5408\\u306b\\u306f\\u6e90\\u6cc9\\u5fb4\\u53ce\\u304c\\u4e0d\\u8981\\u3068\\u306a\\u3063\\u3066\\u3044\\u307e\\u3059\\u3002 \\u30fb\\u7c73\\u56fd\\u975e\\u5c45\\u4f4f\\u8005\\u304c\\u4e00\\u6642\\u7684\\u306b\\u30a2\\u30e1\\u30ea\\u30ab\\u306b\\u6ede\\u5728\\u3057\\u3066\\u3044\\u308b \\u30fb\\u7c73\\u56fd\\u975e\\u5c45\\u4f4f\\u8005\\u304c\\u305d\\u306e\\u8ab2\\u7a0e\\u5e74\\u5ea6\\u306b90\\u65e5\\u4ee5\\u4e0a\\u30a2\\u30e1\\u30ea\\u30ab\\u306b\\u6ede\\u5728\\u3057\\u306a\\u3044 \\u30fb\\u96c7\\u7528\\u4e3b\\u304c\\u7c73\\u56fd\\u3067\\u4e8b\\u696d\\u3092\\u3057\\u3066\\u3044\\u306a\\u3044\\u5916\\u56fd\\u4eba\\u304b\\u7c73\\u56fd\\u306e\\u96c7\\u7528\\u4e3b\\u306e\\u5916\\u56fd\\u4e8b\\u52d9\\u6240\\u306e\\u3044\\u305a\\u308c\\u304b\\u3067\\u3042\\u308b \\uff13\\uff0e\\u30cf\\u30ef\\u30a4\\u5dde\\uff08Hawaii State)\\u306e\\u6e90\\u6cc9\\u7a0e\\u3068\\u306f\\uff1f \\u30cf\\u30ef\\u30a4\\u5dde\\u306b\\u3082\\u72ec\\u81ea\\u306e\\u6e90\\u6cc9\\u7a0e\\u306e\\u30eb\\u30fc\\u30eb\\u304c\\u3042\\u308a\\u307e\\u3059\\u3002\\u30cf\\u30ef\\u30a4\\u3067\\u306f\\u9023\\u90a6\\u6240\\u5f97\\u7a0e\\u306e\\u307b\\u304b\\u306b\\u30cf\\u30ef\\u30a4\\u5dde\\u6240\\u5f97\\u7a0e\\u304c\\u3042\\u308b\\u305f\\u3081\\u3067\\u3059\\u3002\\u30cf\\u30ef\\u30a4\\u3067\\u4f1a\\u793e\\u3092\\u7d4c\\u55b6\\u3059\\u308b\\u65b9\\u306f\\u3001\\u30cf\\u30ef\\u30a4\\u3067\\u306e\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\u7533\\u544a\\u306e\\u30eb\\u30fc\\u30eb\\u306b\\u5f93\\u3046\\u5fc5\\u8981\\u304c\\u3042\\u308a\\u307e\\u3059\\u3002 \\u5b9a\\u671f\\u7684\\u306a\\u7533\\u544a\\uff08Periodic Returns\\uff09\\u306b\\u3064\\u3044\\u3066\\u306f\\u3001\\u56db\\u534a\\u671f\\u3054\\u3068Form HW-14\\u3092\\u56db\\u534a\\u671f\\u672b\\u306e\\u7fcc\\u670815\\u65e5\\u307e\\u3067\\u306b\\u7533\\u544a\\u3092\\u3057\\u307e\\u3059\\u3002\\u306a\\u304a\\u30cf\\u30ef\\u30a4\\u5dde\\u6e90\\u6cc9\\u6240\\u5f97\\u7a0e\\u306e\\u91d1\\u984d\\u304c1\\u5e74\\u9593\\u3067$40,000\\u3092\\u8d85\\u3048\\u308b\\u5834\\u5408\\u306b\\u306f\\u9031\\u306b2\\u56de\\u6e90\\u6cc9\\u7a0e\\u3092\\u7d0d\\u4ed8\\u3059\\u308b\\u5fc5\\u8981\\u304c\\u3042\\u308a\\u307e\\u3059\\u3002 \\u5e74\\u6b21\\u306e\\u8abf\\u6574\\u7533\\u544a\\uff08Annual Reconciliation Returns\\uff09\\u306b\\u3064\\u3044\\u3066\\u306f\\u3001Form HW-3\\u30922\\u6708\\u672b\\u307e\\u3067\\u306b\\u7533\\u544a\\u3092\\u884c\\u3044\\u307e\\u3059\\u3002 \\u53c2\\u8003\\uff1a EMPLOYER\\u2019S WITHHOLDING OF STATE INCOME TAX\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#breadcrumblist\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/withholding-income-tax.jpg\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#mainImage\",\"width\":1000,\"height\":667},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/column\\\/5301\\\/#mainImage\"},\"datePublished\":\"2023-02-27T11:45:54+09:00\",\"dateModified\":\"2023-06-23T12:45:59+09:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/#website\",\"url\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/\",\"name\":\"\\u30cf\\u30ef\\u30a4\\u4f1a\\u793e\\u8a2d\\u7acb\\uff06\\u9032\\u51fa\\u30b3\\u30f3\\u30b5\\u30eb\\u30c6\\u30a3\\u30f3\\u30b0\\uff5cRSM\\u6c50\\u7559\\u30d1\\u30fc\\u30c8\\u30ca\\u30fc\\u30ba\\u682a\\u5f0f\\u4f1a\\u793e\",\"description\":\"RSM\\u6c50\\u7559\\u30d1\\u30fc\\u30c8\\u30ca\\u30fc\\u30ba\\u306f\\u30cf\\u30ef\\u30a4\\u9032\\u51fa\\u30b3\\u30f3\\u30b5\\u30eb\\u30c6\\u30a3\\u30f3\\u30b0\\u306b\\u7cbe\\u901a\\u3057\\u305f\\u30d7\\u30ed\\u30d5\\u30a7\\u30c3\\u30b7\\u30e7\\u30ca\\u30eb\\u30fb\\u30d5\\u30a1\\u30fc\\u30e0\\u3067\\u3059\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/shiodome.co.jp\\\/hawaii\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3010\u8a73\u7d30\u89e3\u8aac\u3011 | RSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba","description":"\u672c\u65e5\u306f\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 \uff11\uff0e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3068\u306f\uff1f \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u3066\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u3069\u3053\u306e\u5dde\u306b\u304a\u3044\u3066\u3082\u95a2\u4fc2\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u304c\u3001\u5dde\uff08State\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u5dde\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30d5\u30ed\u30ea\u30c0\u5dde\u3001\u30c6\u30ad\u30b5\u30b9\u5dde\u3001\u30ef\u30b7\u30f3\u30c8\u30f3\u5dde\u306a\u3069\u306f\u5dde\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u30cf\u30ef\u30a4\u5dde\u306f\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u5dde\u306a\u306e\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \uff12\uff0e\u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u306630%\u306e\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u3067\u63d0\u4f9b\u3055\u308c\u305f\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f30\uff05\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u304b\u3001\u30a2\u30e1\u30ea\u30ab\u4eba\u53c8\u306f\u30a2\u30e1\u30ea\u30ab\u5c45\u4f4f\u8005\u3068\u540c\u69d8\u306b\u8ab2\u7a0e\u3059\u308b\u304b\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002 \u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u5bfe\u8c61\u306f\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5916\u56fd\u4eba\u3067\u3067\u3059\u3002\u500b\u3005\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u7a0e\u52d9\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u5206\u985e\u3057\u307e\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 (1)\u7c73\u56fd\u5e02\u6c11\u53ca\u3073\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044 (2)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044 (3)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb \u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u308b \u307e\u305f\u3001\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 (1)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005 (2)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u306631\u65e5\u4ee5\u4e0a\u7c73\u56fd\u306b\u6ede\u5728\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u904e\u53bb3\u5e74\u306b\u304a\u3044\u3066\u5408\u8a08183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005 (3)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u3066(2)\u4ee5\u5916\u306e\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005 \u306a\u304a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u4e00\u6642\u7684\u306b\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u3066\u3044\u308b \u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u305d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b90\u65e5\u4ee5\u4e0a\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u306a\u3044 \u30fb\u96c7\u7528\u4e3b\u304c\u7c73\u56fd\u3067\u4e8b\u696d\u3092\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u304b\u7c73\u56fd\u306e\u96c7\u7528\u4e3b\u306e\u5916\u56fd\u4e8b\u52d9\u6240\u306e\u3044\u305a\u308c\u304b\u3067\u3042\u308b \uff13\uff0e\u30cf\u30ef\u30a4\u5dde\uff08Hawaii State)\u306e\u6e90\u6cc9\u7a0e\u3068\u306f\uff1f \u30cf\u30ef\u30a4\u5dde\u306b\u3082\u72ec\u81ea\u306e\u6e90\u6cc9\u7a0e\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u30cf\u30ef\u30a4\u3067\u306f\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u307b\u304b\u306b\u30cf\u30ef\u30a4\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u30cf\u30ef\u30a4\u3067\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u65b9\u306f\u3001\u30cf\u30ef\u30a4\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u7533\u544a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u5b9a\u671f\u7684\u306a\u7533\u544a\uff08Periodic Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u56db\u534a\u671f\u3054\u3068Form HW-14\u3092\u56db\u534a\u671f\u672b\u306e\u7fcc\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u307e\u3059\u3002\u306a\u304a\u30cf\u30ef\u30a4\u5dde\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c1\u5e74\u9593\u3067$40,000\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u9031\u306b2\u56de\u6e90\u6cc9\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u5e74\u6b21\u306e\u8abf\u6574\u7533\u544a\uff08Annual Reconciliation Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001Form HW-3\u30922\u6708\u672b\u307e\u3067\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002 \u53c2\u8003\uff1a EMPLOYER\u2019S WITHHOLDING OF STATE INCOME TAX","canonical_url":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BreadcrumbList","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/shiodome.co.jp\/hawaii\/#listItem","position":1,"name":"Home","item":"https:\/\/shiodome.co.jp\/hawaii\/","nextItem":{"@type":"ListItem","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/#listItem","name":"\u30b3\u30e9\u30e0"}},{"@type":"ListItem","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/#listItem","position":2,"name":"\u30b3\u30e9\u30e0","item":"https:\/\/shiodome.co.jp\/hawaii\/column\/","nextItem":{"@type":"ListItem","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#listItem","name":"\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3010\u8a73\u7d30\u89e3\u8aac\u3011"},"previousItem":{"@type":"ListItem","@id":"https:\/\/shiodome.co.jp\/hawaii\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#listItem","position":3,"name":"\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3010\u8a73\u7d30\u89e3\u8aac\u3011","previousItem":{"@type":"ListItem","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/#listItem","name":"\u30b3\u30e9\u30e0"}}]},{"@type":"Organization","@id":"https:\/\/shiodome.co.jp\/hawaii\/#organization","name":"RSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba","description":"RSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306f\u30cf\u30ef\u30a4\u9032\u51fa\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7cbe\u901a\u3057\u305f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30fb\u30d5\u30a1\u30fc\u30e0\u3067\u3059","url":"https:\/\/shiodome.co.jp\/hawaii\/","logo":{"@type":"ImageObject","url":"https:\/\/shiodome.co.jp\/hawaii\/wp-content\/uploads\/2024\/01\/RSM-Standard-Logo-RGB.webp","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#organizationLogo","width":1429,"height":744},"image":{"@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#organizationLogo"}},{"@type":"WebPage","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#webpage","url":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/","name":"\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3010\u8a73\u7d30\u89e3\u8aac\u3011 | RSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba","description":"\u672c\u65e5\u306f\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u306b\u3064\u3044\u3066\u3001\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 \uff11\uff0e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3068\u306f\uff1f \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u3066\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u53ca\u3073\u30cf\u30ef\u30a4\u5dde\u7a0e\u52d9\u7f72\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u3069\u3053\u306e\u5dde\u306b\u304a\u3044\u3066\u3082\u95a2\u4fc2\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u304c\u3001\u5dde\uff08State\uff09\u306e\u6e90\u6cc9\u7a0e\u306f\u5dde\u306b\u3088\u3063\u3066\u304b\u304b\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30d5\u30ed\u30ea\u30c0\u5dde\u3001\u30c6\u30ad\u30b5\u30b9\u5dde\u3001\u30ef\u30b7\u30f3\u30c8\u30f3\u5dde\u306a\u3069\u306f\u5dde\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u30cf\u30ef\u30a4\u5dde\u306f\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u5dde\u306a\u306e\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \uff12\uff0e\u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306b\u6e90\u6cc9\u304c\u3042\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u3001\u5229\u5b50\u3001\u914d\u5f53\u3001\u5bb6\u8cc3\u53ce\u5165\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a4\u306f\u539f\u5247\u3068\u3057\u306630%\u306e\u6e90\u6cc9\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u652f\u6255\u8005\u304c\u652f\u6255\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066IRS\u3078\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u3067\u63d0\u4f9b\u3055\u308c\u305f\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u3001\u8cc3\u91d1\u3001\u5831\u916c\u306f30\uff05\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u304b\u3001\u30a2\u30e1\u30ea\u30ab\u4eba\u53c8\u306f\u30a2\u30e1\u30ea\u30ab\u5c45\u4f4f\u8005\u3068\u540c\u69d8\u306b\u8ab2\u7a0e\u3059\u308b\u304b\u306e2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002 \u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u5bfe\u8c61\u306f\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5916\u56fd\u4eba\u3067\u3067\u3059\u3002\u500b\u3005\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u7a0e\u52d9\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u5206\u985e\u3057\u307e\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 (1)\u7c73\u56fd\u5e02\u6c11\u53ca\u3073\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044 (2)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044 (3)\u7c73\u56fd\u5e02\u6c11\u6a29\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u4eba\u3067\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u30fb\u30fb\u30fb \u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u308b \u307e\u305f\u3001\u5916\u56fd\u4eba\u304c\u7c73\u56fd\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002 (1)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u308b\u5916\u56fd\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005 (2)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u306631\u65e5\u4ee5\u4e0a\u7c73\u56fd\u306b\u6ede\u5728\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u904e\u53bb3\u5e74\u306b\u304a\u3044\u3066\u5408\u8a08183\u65e5\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u308b\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u5c45\u4f4f\u8005 (3)\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3042\u3063\u3066(2)\u4ee5\u5916\u306e\u4eba\u30fb\u30fb\u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005 \u306a\u304a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u4e00\u6642\u7684\u306b\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u3066\u3044\u308b \u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u305d\u306e\u8ab2\u7a0e\u5e74\u5ea6\u306b90\u65e5\u4ee5\u4e0a\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u306a\u3044 \u30fb\u96c7\u7528\u4e3b\u304c\u7c73\u56fd\u3067\u4e8b\u696d\u3092\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u304b\u7c73\u56fd\u306e\u96c7\u7528\u4e3b\u306e\u5916\u56fd\u4e8b\u52d9\u6240\u306e\u3044\u305a\u308c\u304b\u3067\u3042\u308b \uff13\uff0e\u30cf\u30ef\u30a4\u5dde\uff08Hawaii State)\u306e\u6e90\u6cc9\u7a0e\u3068\u306f\uff1f \u30cf\u30ef\u30a4\u5dde\u306b\u3082\u72ec\u81ea\u306e\u6e90\u6cc9\u7a0e\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u30cf\u30ef\u30a4\u3067\u306f\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u307b\u304b\u306b\u30cf\u30ef\u30a4\u5dde\u6240\u5f97\u7a0e\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u30cf\u30ef\u30a4\u3067\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u65b9\u306f\u3001\u30cf\u30ef\u30a4\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u7533\u544a\u306e\u30eb\u30fc\u30eb\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u5b9a\u671f\u7684\u306a\u7533\u544a\uff08Periodic Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u56db\u534a\u671f\u3054\u3068Form HW-14\u3092\u56db\u534a\u671f\u672b\u306e\u7fcc\u670815\u65e5\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u307e\u3059\u3002\u306a\u304a\u30cf\u30ef\u30a4\u5dde\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c1\u5e74\u9593\u3067$40,000\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u9031\u306b2\u56de\u6e90\u6cc9\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u5e74\u6b21\u306e\u8abf\u6574\u7533\u544a\uff08Annual Reconciliation Returns\uff09\u306b\u3064\u3044\u3066\u306f\u3001Form HW-3\u30922\u6708\u672b\u307e\u3067\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002 \u53c2\u8003\uff1a EMPLOYER\u2019S WITHHOLDING OF STATE INCOME TAX","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/shiodome.co.jp\/hawaii\/#website"},"breadcrumb":{"@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#breadcrumblist"},"image":{"@type":"ImageObject","url":"https:\/\/shiodome.co.jp\/hawaii\/wp-content\/uploads\/2023\/06\/withholding-income-tax.jpg","@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#mainImage","width":1000,"height":667},"primaryImageOfPage":{"@id":"https:\/\/shiodome.co.jp\/hawaii\/column\/5301\/#mainImage"},"datePublished":"2023-02-27T11:45:54+09:00","dateModified":"2023-06-23T12:45:59+09:00"},{"@type":"WebSite","@id":"https:\/\/shiodome.co.jp\/hawaii\/#website","url":"https:\/\/shiodome.co.jp\/hawaii\/","name":"\u30cf\u30ef\u30a4\u4f1a\u793e\u8a2d\u7acb\uff06\u9032\u51fa\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff5cRSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u682a\u5f0f\u4f1a\u793e","description":"RSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u306f\u30cf\u30ef\u30a4\u9032\u51fa\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u7cbe\u901a\u3057\u305f\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u30fb\u30d5\u30a1\u30fc\u30e0\u3067\u3059","inLanguage":"en-US","publisher":{"@id":"https:\/\/shiodome.co.jp\/hawaii\/#organization"}}]}},"aioseo_meta_data":{"post_id":"5301","title":null,"description":"#post_content","keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"location":null,"local_seo":null,"limit_modified_date":false,"created":"2023-06-23 03:45:59","updated":"2026-10-13 07:33:13","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"ai":null,"breadcrumb_settings":null,"seo_analyzer_scan_date":null},"_links":{"self":[{"href":"https:\/\/shiodome.co.jp\/hawaii\/wp-json\/wp\/v2\/column\/5301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shiodome.co.jp\/hawaii\/wp-json\/wp\/v2\/column"}],"about":[{"href":"https:\/\/shiodome.co.jp\/hawaii\/wp-json\/wp\/v2\/types\/column"}],"version-history":[{"count":1,"href":"https:\/\/shiodome.co.jp\/hawaii\/wp-json\/wp\/v2\/column\/5301\/revisions"}],"predecessor-version":[{"id":5755,"href":"https:\/\/shiodome.co.jp\/hawaii\/wp-json\/wp\/v2\/column\/5301\/revisions\/5755"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/shiodome.co.jp\/hawaii\/wp-json\/wp\/v2\/media\/5302"}],"wp:attachment":[{"href":"https:\/\/shiodome.co.jp\/hawaii\/wp-json\/wp\/v2\/media?parent=5301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}