米国税務とは｜鈴木雄次米国税理士事務所 USA & JAPAN TAX SOLUTION

米国の税金は連邦税・州税・市町などのその他自治体による3つの課税体系があります。

主なポイント: ・米国市民は全世界の所得を申告し、非居住外国人についても基本的に米国源泉の所得に関しては申告を義務づけています。; ・常に基礎価格（Basis）の概念を求められており、基礎価格変動のエビデンスを求められます。; ・毎年、税制改正が頻繁に行われており、その情報をいち早くキャッチする必要があります。

個人所得税: 米国市民は全世界で得た所得を申告する義務が生じます、また非居住外国人においても（米国人の配偶者を持つ方なども含む）一定基準を超えると申告義務が発生します。
法人所得税: 米国源泉の所得に関して所得申告をします。在日米国人で日本で起業している方は日米両国にわたる申告が必要な場合もあります。
遺産税: 米国市民は米国外の不動産を含む遺産について遺産税の課税対象になります。非居住外国人についても米国内の資産について一定基準を超えるものは申告対象となります。
贈与税: 米国市民または居住者は財産の移転に関して一定基準を超えた場合贈与税の申告、納税義務が発生します。

US TAX

Points of US taxation: ・US citizens are required to file US individual income taxreturns on the bases of income from countries all over the world.
Also non-resident aliens may be required to file US individual tax return on the basis of income over definite amounts from US sources.; ・US taxation requires you to file on the basis of the adjusted costs or fair market value of property. (when you have to compute gain or loss); ・Every year , US taxation requirements change or are avoided frequently. We have to keep up with these changes as soon as possible.

(F1040)federal individual tax: US citizens are required to file US individual income tax returns on the bases of income from countries all over the world. Also non-resident aliens may be required to file US individual tax returns on the basis of income over definite amounts from US sources.
(F1120)Corporate income tax: A corporation is required to file an income tax return using F1120 after the end of the year. If you established a corporation in Japan, you are required to file a Japanese corporate income tax return. If you are US citizens, your income from a corporation in Japan is included in your gross income. So You have to file an individual income tax return with the IRS.
(F706)Estate tax: US citizens and US residents are required to file the estate tax return at the time of death. Non-resident aliens also are required to file the estate tax return if the value of gross estates exceeds definite amounts.
(F709)Gift tax: If you are a US citizen or resident , you are required to file the gift tax return if yougave gifts to someone.