{"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":"

\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

\uff11\uff0e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08Withholding Tax\uff09\u3068\u306f\uff1f <\/h2>\n

\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
\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

\n

\uff12\uff0e\u9023\u90a6\uff08Federal\uff09\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u306f\uff1f <\/h2>\n

\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
\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
\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
\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
\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
\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

\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u308b<\/strong>
\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
\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
\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
\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
\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
\n\u30fb\u7c73\u56fd\u975e\u5c45\u4f4f\u8005\u304c\u4e00\u6642\u7684\u306b\u30a2\u30e1\u30ea\u30ab\u306b\u6ede\u5728\u3057\u3066\u3044\u308b
\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
\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

\n

\uff13\uff0e\u30cf\u30ef\u30a4\u5dde\uff08Hawaii State)\u306e\u6e90\u6cc9\u7a0e\u3068\u306f\uff1f <\/h2>\n

\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
\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
\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
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