{"id":5303,"date":"2023-03-01T12:12:54","date_gmt":"2023-03-01T03:12:54","guid":{"rendered":"https:\/\/shiodome.co.jp\/hawaii\/column\/5303\/"},"modified":"2023-06-23T18:01:32","modified_gmt":"2023-06-23T09:01:32","slug":"%e9%80%a3%e9%82%a6%e7%a8%8e-form-1040nr%ef%bc%88u-s-nonresident-alien-income-tax-return%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"column","link":"https:\/\/shiodome.co.jp\/hawaii\/column\/5303\/","title":{"rendered":"\u9023\u90a6\u7a0e Form 1040NR\uff08U.S. Nonresident Alien Income Tax Return\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u672c\u65e5\u306f\u30a2\u30e1\u30ea\u30ab\u306e\u9023\u90a6\u7a0e\u306e\u7533\u544a\u66f8\u300cForm 1040NR\u300d\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3067\u3059\u3002\u30cf\u30ef\u30a4\u6cd5\u4eba\u306eDirector\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u65b9\u304c\u30cf\u30ef\u30a4\u6cd5\u4eba\u304b\u3089\u5f79\u54e1\u5831\u916c\u3092\u3082\u3089\u3046\u5834\u5408\u306a\u3069\u306b\u3082\u95a2\u9023\u3057\u307e\u3059\u306e\u3067\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002 <\/p>\n<h2>\uff11\uff0eForm1040NR\u3068\u306f\uff1f <\/h2>\n<p>Form 1040NR\uff08U.S. Nonresident Alien Income Tax Return\uff09\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u975e\u5c45\u4f4f\u8005\u304c\u9023\u90a6\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306eForm\u3067\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u56fd\u5185\u306b\u304a\u3044\u3066\u8cbf\u6613\u3084\u30d3\u30b8\u30cd\u30b9\u306b\u3088\u308a\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u306b\u306f\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\nForm 1040NR \u7533\u544a\u66f8\uff1a<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040nr.pdf\" target=\"_blank\" rel=\"noopener\">Form 1040NR<\/a><br \/>\nForm 1040NR\u306e\u66f8\u304d\u65b9\uff1a<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i1040nr.pdf\" target=\"_blank\" rel=\"noopener\">Instructions for Form 1040NR<\/a> <\/p>\n<hr>\n<h2>\uff12\uff0e\u5c45\u4f4f\u5916\u56fd\u4eba\uff08Resident Alien\uff09\u3068\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\uff08Nonresident Alien\uff09\u3068\u306f\uff1f <\/h2>\n<p>\u3082\u3057\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u5e02\u6c11\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u56fd\u5185\u306e\u7a0e\u52d9\u3068\u306f\u5225\u306b\u3001\u826f\u304f\u3082\u60aa\u304f\u3082\u7279\u5225\u306a\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u7a0e\u52d9\u4e0a\u5c45\u4f4f\u5916\u56fd\u4eba\u3068\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u306e\u9055\u3044\u306f\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u30c6\u30b9\u30c8\uff08Green Card Test\uff09\u3068\u5b9f\u8cea\u7684\u5c45\u4f4f\u30c6\u30b9\u30c8\uff08Substantial Presence Test\uff09\u306e\u3069\u3061\u3089\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u5c45\u4f4f\u5916\u56fd\u4eba\u3068\u306a\u308a\u3001\u3069\u3061\u3089\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u3082\u3057\u3053\u306e2\u3064\u306e\u30c6\u30b9\u30c8\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u3066\u3082\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u304b\u3068\u3044\u3044\u307e\u3059\u3068\u3001\u4f8b\u3048\u3070\u3001\u7c73\u56fd\u3068\u5916\u56fd\u306e\u9593\u3067\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u79df\u7a0e\u6761\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u305d\u306e\u4eba\u304c\u5916\u56fd\u306e\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>IRS\u306e\u30da\u30fc\u30b8\u306b\u3066 \u201ctax treaties\u201d \u3068\u691c\u7d22\u30dc\u30c3\u30af\u30b9\u306b\u5165\u529b\u3057\u3066\u691c\u7d22\u3059\u308b\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u304c\u7de0\u7d50\u3057\u3066\u3044\u308b\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001<a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/united-states-income-tax-treaties-a-to-z\" target=\"_blank\" rel=\"noopener\">United States Income Tax Treaties \u2013 A to Z<\/a>  \u306b\u304a\u3044\u3066\u79df\u7a0e\u6761\u7d04\u306b\u3064\u3044\u3066\u306e\u5c02\u9580\u7528\u8a9e\u306e\u8aac\u660e\uff08Technical explanations for many of those treaties\uff09 \u304c\u3042\u308b\u306e\u3067\u3053\u3061\u3089\u3082\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002 <\/p>\n<hr>\n<h2>\uff13\uff0eForm 1040NR\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4eba\u306f\uff1f <\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium wp-image-312\" src=\"\/hawaii\/wp-content\/uploads\/2023\/06\/tax-form-1040.jpg\" alt=\"\" width=\"300\" height=\"171\" \/><\/p>\n<p>Form 1040NR\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4eba\u306f\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u4eba\u3067\u3059\u3002 <\/p>\n<h3>\u2460\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u306b\u304a\u3044\u3066\u8cbf\u6613\u3084\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u308b\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3067\u3042\u308b <\/h3>\n<p>\u3053\u306e\u5834\u5408\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001<br \/>\n(1)\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u306b\u304a\u3044\u3066\u306e\u8cbf\u6613\u3084\u30d3\u30b8\u30cd\u30b9\u306b\u3088\u308b\u6240\u5f97\u304c\u306a\u3044<br \/>\n(2)\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u306b\u304a\u3051\u308b\u6e90\u6cc9\u6240\u5f97\u304c\u306a\u3044<br \/>\n(3)\u79df\u7a0e\u6761\u7d04\u3084IRS\u306e\u6761\u6587\u306b\u3088\u308a\u6240\u5f97\u304c\u514d\u7a0e\u306b\u306a\u3063\u3066\u3044\u308b<br \/>\n\u3068\u3057\u3066\u3082Form 1040NR\u306e\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7dcf\u6240\u5f97\uff08gross income\uff09\u81ea\u4f53\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001 Form 1040NR\u306eSchedule\u306f\u4f5c\u6210\u3057\u306a\u304f\u3066\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u304b\u308f\u308a\u306b\u6240\u5f97\u9664\u5916\u7b49\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30c8\u306a\u3069\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<h3>\u2461\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u306b\u304a\u3044\u3066\u8cbf\u6613\u3084\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u306a\u3044\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8005 <\/h3>\n<p>(1) Schedule NEC\u3067\u5831\u544a\u53ef\u80fd\u306a\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u6240\u5f97\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b<br \/>\n(2) \u6240\u5f97\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u304c\u6240\u5f97\u7a0e\u984d\u5168\u984d\u3067\u306f\u306a\u3044\u5834\u5408 <\/p>\n<h3>\u2462Form 1040NR\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u3063\u305f\u6545\u4eba\u306e\u4ee3\u7406\u4eba <\/h3>\n<h3>\u2463Form 1040NR\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u8ca1\u56e3\u3084\u4fe1\u8a17\u306e\u4ee3\u7406\u4eba <\/h3>\n<\/p>\n<hr>\n<h2>\uff14\uff0eForm 1040NR\u306e\u63d0\u51fa\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408 <\/h2>\n<p>\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u3001Form 1040NR\u306e\u63d0\u51fa\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<br \/>\n(1) \u8cbf\u6613\u3084\u4e8b\u696d\u304c\u500b\u4eba\u7684\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308a\u5e74\u9593\u57fa\u790e\u63a7\u9664\u4ee5\u4e0b\u306e\u91d1\u984d\u3067\u3042\u308b\u5834\u5408\u3067\u3001\u305d\u306e\u4ed6\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u306e\u305f\u3081\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306a\u3069\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u3044\u5834\u5408<br \/>\n(2) \u975e\u5c45\u4f4f\u8005\u5916\u56fd\u4eba\u306e\u5b66\u751f\u3001\u751f\u5f92\u306a\u3069\u3067\u3042\u308a\u3001\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u6ede\u5728\u304c \u201cF\u201d \u201cJ\u201d \u201cM\u201d \u201cQ\u201d \u30d3\u30b6\u306e\u3082\u3068\u4e00\u6642\u7684\u3067\u3042\u308b\u5834\u5408\u3067section 871\u306e\u3082\u3068\u3067\u306f\u8ab2\u7a0e\u3055\u308c\u308b\u3079\u304d\u6240\u5f97\u304c\u306a\u3044\u5834\u5408<br \/>\n(3) \u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u5185\u3067\u8cbf\u6613\u3084\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u304cSchedule K-1 (Form 1065)\u306b\u3066\u3001Schedule NEC\u3067\u5831\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7c73\u56fd\u6e90\u6cc9\u306e\u6240\u5f97\u3092\u542b\u3093\u3067\u3044\u308b\u5834\u5408 <\/p>\n<hr>\n<h2>\uff15\uff0eForm 1040NR\u306e\u63d0\u51fa\u671f\u9650\u3068\u63d0\u51fa\u5148 <\/h2>\n<h3>\u2460\u63d0\u51fa\u671f\u9650 <\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"img-right size-medium wp-image-315\" src=\"\/hawaii\/wp-content\/uploads\/2023\/06\/tax-1040-submission.jpg\" alt=\"\" width=\"300\" height=\"171\" \/>\u500b\u4eba\u306f\u8ab2\u7a0e\u5e74\u5ea6\u304c\u66a6\u5e74\u306e\u5834\u5408\u3001\uff14\u6708\uff11\uff15\u65e5\u307e\u3067\u306bForm 1040NR\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5229\u606f\u3068\u7f70\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<h3>\u2461\u63d0\u51fa\u5148 <\/h3>\n<p>\u63d0\u51fa\u5148\u306f\u4ee5\u4e0b\u306e\u4f4f\u6240\u3068\u306a\u308a\u307e\u3059\uff08\u90f5\u9001\u306e\u5834\u5408\uff09\u3002\u6d88\u5370\u6709\u52b9\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u65e5\u672c\u3088\u308a\u3082\u66f4\u306b\u671f\u9650\u306b\u3064\u3044\u3066\u7d30\u304b\u3044\u6163\u7fd2\u304c\u3042\u308a\u307e\u3059\u3002\u90f5\u9001\u3057\u305f\u969b\u306e\u767a\u9001\u63a7\u3048\u306b\u3064\u3044\u3066\u306f\u5fc5\u305a\u4fdd\u5b58\u3057\u3066\u304a\u304d\u3001\u5f8c\u3005\u306e\u7d1b\u4e89\u306e\u969b\u306e\u8a3c\u62e0\u3068\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3010\u500b\u4eba\u306e\u5834\u5408\u306e\u90f5\u9001\u5148\u3011<br \/>\nDepartment of the Treasury Internal Revenue Service<br \/>\nAustin, TX 73301-0215  U.S.A.<\/p>\n<p>\u3010\u3082\u3057\u652f\u6255\u3044\u3082\u540c\u5c01\u3059\u308b\u5834\u5408\uff08\u5c0f\u5207\u624b\uff09\u3011<br \/>\nInternal Revenue Service<br \/>\nP.O. Box 1303  Charlotte, NC 28201-1303  U.S.A. <\/p>\n<p>\u203b\u3000\u672c\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u6700\u65b0\u306e\u60c5\u5831\u3067\u306f\u306a\u3044\u5834\u5408\u304c\u3054\u3056\u3044\u307e\u3059\u3002\u8a73\u7d30\u306f\u5404\u5c02\u9580\u5bb6\u3078\u304a\u554f\u5408\u305b\u304f\u3060\u3055\u3044\u3002 <\/p>\n","protected":false},"featured_media":5304,"template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","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":"default","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 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