{"id":79,"date":"2014-06-01T02:38:20","date_gmt":"2014-05-31T17:38:20","guid":{"rendered":"http:\/\/nexstepaccounting.com\/news\/?p=79"},"modified":"2023-01-09T21:01:36","modified_gmt":"2023-01-09T12:01:36","slug":"%e6%b5%b7%e5%a4%96%e9%87%91%e8%9e%8d%e8%b3%87%e7%94%a3%e3%81%ae%e5%a0%b1%e5%91%8a%e3%83%bcreporting-foreign-bank-and-financial-accountsfbar","status":"publish","type":"post","link":"https:\/\/nexstepaccounting.com\/news\/latest-news\/79\/","title":{"rendered":"\u6d77\u5916\u91d1\u878d\u8cc7\u7523\u306e\u5831\u544a\u30fcReporting Foreign Bank and Financial Accounts(FBAR)"},"content":{"rendered":"

\u6d77\u5916\u306e\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u91d1\u878d\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u7d0d\u7a0e\u8005\u306f\u3001\u6628\u5e74\u306e\u671f\u4e2d\u306b\u304a\u3044\u3066\u5408\u8a08\u6700\u9ad8\u6b8b\u9ad8\u304c1\u4e07\u30c9\u30eb\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u7c73\u56fd\u8ca1\u52d9\u7701\u306b\u5bfe\u3057\u3066\u91d1\u878d\u8cc7\u7523\u5831\u544a\u66f8\uff08FinCEN Form 114\/ \u65e7TD F 90-22.1\uff09\u30926\u670830\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u4eca\u5e74\uff082013\u5e74\u5ea6\uff09\u304b\u3089E-Filing\u306e\u307f\u306e\u53d7\u4ed8\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

FBAR\u306e\u4e3b\u306a\u6982\u8981<\/p>\n

1) \u5831\u544a\u5bfe\u8c61\u8005
\n\u7c73\u56fd\u5e02\u6c11\u3001\u5c45\u4f4f\u5916\u56fd\u4eba\u3001\u30c8\u30e9\u30b9\u30c8\u3001\u56fd\u5185\u6cd5\u4eba\u306a\u3069\u3002
\n2) \u5831\u544a\u5bfe\u8c61\u91d1\u984d
\n\u6628\u5e74\u4e00\u5e74\u9593\u306b\u304a\u3044\u3066\u5408\u8a08\u8cc7\u7523\u8a55\u4fa1\u984d\u304c\u4e00\u5ea6\u3067\u30821\u4e07\u30c9\u30eb\u3092\u8d85\u3048\u305f\u5834\u5408\u3001\u305d\u306e\u6700\u9ad8\u6b8b\u9ad8\u3092\u5831\u544a\u3057\u307e\u3059\u3002
\n3) \u9069\u7528\u70ba\u66ff\u30ec\u30fc\u30c8
\n\u8ca1\u52d9\u7701\u516c\u793a\uff08http:\/\/fms.treas.gov\/intn.html<\/a>\uff09\u306e\u5e74\u5ea6\u672b\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002
\n4) \u5831\u544a\u7de0\u5207\u65e5
\n6\u670830\u65e5\u3002\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002
\n5) \u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u65b9\u6cd5
\nThe BSA E-Filing System\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\uff08E-Filing\uff09\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002
\n6) \u30da\u30ca\u30eb\u30c6\u30a3
\n\u5831\u544a\u7fa9\u52d9\u3092\u6020\u3063\u305f\u5834\u5408\u306b\u306f\u7f70\u91d1\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002\u6545\u610f\u3067\u306f\u306a\u3044\u5834\u5408\u306f1\u4e07\u30c9\u30eb\u4ee5\u4e0b\u3001\u3082\u3057\u3001\u6545\u610f\u306e\u5834\u5408\u306b\u306f\u300110\u4e07\u30c9\u30eb\u307e\u305f\u306f\u6b8b\u9ad8\u306e\uff15\uff10\uff05\u306e\u3069\u3061\u3089\u304b\u5927\u304d\u3044\u307b\u3046\u306e\u7f70\u91d1\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u203b\u8ca1\u52d9\u7701\u3078\u5831\u544a\u3059\u308bFinCEN Form 114\u3068\u306f\u5225\u306b\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067IRS\u306b\u5831\u544a\u3059\u308b\u30d5\u30a9\u30fc\u30e08938\u3068\u3044\u3046\u66f8\u5f0f\u306e\u5831\u544a\u66f8\u3082\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u6d77\u5916\u306e\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u91d1\u878d\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u7d0d\u7a0e\u8005\u306f\u3001\u6628\u5e74\u306e\u671f\u4e2d\u306b\u304a\u3044\u3066\u5408\u8a08\u6700\u9ad8\u6b8b\u9ad8\u304c1\u4e07\u30c9\u30eb\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u3001\u7c73\u56fd\u8ca1\u52d9\u7701\u306b\u5bfe\u3057\u3066\u91d1\u878d\u8cc7\u7523\u5831\u544a\u66f8\uff08FinCEN Form 114\/ \u65e7TD F 90-22.1\uff09\u30926 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-79","post","type-post","status-publish","format-standard","hentry","category-latest-news"],"_links":{"self":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/posts\/79","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/comments?post=79"}],"version-history":[{"count":5,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/posts\/79\/revisions"}],"predecessor-version":[{"id":250,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/posts\/79\/revisions\/250"}],"wp:attachment":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/media?parent=79"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/categories?post=79"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/tags?post=79"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}