全世界所得課税確保のための海外金融資産・所得の把握手法：米国の適格仲介人（QI）レジーム・FATCAレジームの展開
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- ともみ さどひら
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1 QI FATCA QI FATCA / /
2 a b /
3 QI FATCA 9 8 QI FATCA , % 7 84 QI regime QI program QI system
4 /
5 Tax Information Exchange Agreement: TIEA OECD
6 TIEA TIEA /
7
8 3. QI 1 QI 2001 QI nonresident alien individuals foreign corporations U.S. non-exempt recipient FDAP Fixed, Determinable, Annual, Periodical Income; 30% 30 i FDAP ii FDAP 28 U.S. non-exempt recipient U.S. exempt recipient a f a a a a i 881 d h 881 c % Controlled Foreign Corporation: CFC 320 /
9 FDAP W % W-9 30% FDAP S 3 15 Internal Revenue Service: IRS 34. FDAP 1099 Taxpayer Identification Number: TIN W-9 31% 35 W QI Self-Certification System 37 self-certification W-8 33 QI W-8BEN W-8ECI W-8EXP b c % Collins [2000] pp FDAP 3 38 Joint Committee on Taxation [2009b] p Id. 321
10 W W Id a Karlin and Ahn [1996] p a /
11 45 QI 4. QI 1 QI Internal Revenue Code of 1986; Treasury Regulations QI QI QI QI Qualified Intermediary: QI 45 Joint Committee on Taxation [2009b] p Steven E. Shay a b 28 Collins [2000] p
12 Non Qualified Intermediary: NQI 49. QI QI e 5 ii QI 50 QI Rev. Proc QI QI QI QI QI QI application Rev. Proc QI Know Your Customer rules QI QI. QI QI QI 49 QI QI QI Withholding Foreign Partnership Withholding Foreign Trust QI QI 51 Rev. Proc Rev. Proc QI QI Joint Committee on Taxation [2008] p QI 7007 QI M&A QI QI & 2008a, b, Rev. Proc JSDA JSDA 0 id=96618,00.html 324 /
13 1 55 FDAP FDAP 1 QI QI withholding agent QI QI QI a 325
14 59 30% S QI QI 1 61 QI QI QI W-8BEN W-8BEN W-8BEN QI QI W-8IMY QI QI W-8IMY beneficial owner QI 64 QI 59 QI NRA Non Resident Alien Withholding QI 3.01 NRA QI QI b 2 ii QI 62 20% 10% 10% 10% 63 QI QI withholding statement QI 3.02 QI QI QI QI OECD Informal Consultative Group: ICG /
15 65 QI QI QI QI QI QI QI 66 QI withholding certificate 67 withholding statement QI pooled information ; 1 OECD OECD [2009] paragraph QI intermediary Joint Committee on Taxation [2008] p QI QI 67 W-8IMY withholding statement W-8IMY QI OECD [2009] 327
16 1042-S QI 1042-S QI QI 1042-S QI S pooled reporting 69 QI QI QI payor 71 QI QI % QI QI QI 1099 QI W-9 74 W-9 QI QI 1099 QI QI b QI Reportable Payment QI QI Reportable Amount QI FDAP 73 QI W-9 75 QI /
17 QI 76 NRA QI NRA QI QI 1099 QI QI 8.04 C QI QI S 79 QI QI QI QI QI QI QI QI QI 6.04 A 1 2 C 1 QI QI 6.04 C QI 6.04 A
18 . QI QI QI QI 5 QI QI W-8BEN W-9 W-8BEN W-9 QI W-8BEN W-9 QI QI W-8BEN QI W-8BEN W-9 QI presumption rule 80 QI 30% 1042-S 81 QI % 82 foreign source income broker proceeds exempt recipient 30% 28% 83 QI 80 QI 5.13 C 81 QI 5.13 C 1 82 QI 5.13 C 2 83 QI 5.13 C /
19 . QI QI QI on-site audit external audit QI 10 QI QI QI QI 86 QI 87 QI QI QI. NQI QI QI FDAP QI NQI NQI 1 30% NQI W-8BEN W % QI QI QI QI QI international/article/0 id=234259,00.html 87 QI b 1 b 2 v 89 Id b 2 vii 331
20 NQI QI 30% NQI W-8IMY income allocation information 91 NQI 1042-S 92 QI 5. QI QI QI NQI NQI NQI NQI NQI NQI QI QI QI QI Joint Committee on Taxation 1 QI Selected Issues Relating to 91 Collins [2000] p b /
21 Tax Compliance with Respect to Offshore Accounts and Entities QI 93 QI important mechanism to enforce compliance with U.S. reporting and withholding rules QI QI QI NQI QI QI QI QI Tax Compliance and Enforcement Issues with Respect to Offshore Accounts and Entities Description of Revenue Provisions Contained in the President s Fiscal Year 2010 Budget Proposal Part Three: Provisions Related to the Taxation of Cross- Border Income and Investment 164 Government Accountability Office QI QI 93 Joint Committee on Taxation [2008] p Government Accountability Office [2007]. 333
22 2 QI. QI UBS QI QI UBS QI 96 UBS UBS UBS UBS UBS QI 97 QI UBS UBS UBS nominee shell UBS QI UBS Permanent Subcommittee on Investigation Tax Haven Banks and U.S. Tax Compliance QI 99 1 QI Joint Committee on Taxation [2009a] p Joint Committee on Taxation [2009b] p UBS Permanent Subcommittee on Investigations [2008] p Joint Committee on Taxation [2009a] pp /
23 QI W- 8BEN QI QI QI QI 101 QI 1099 QI. QI QI QI QI QI QI QI 100 Joint Committee on Taxation [2009a] QI QI QI W-8BEN p Joint Committee on Taxation [2009b] p
24 NQI NQI QI NQI 103 NQI QI QI QI QI QI Leveling the Playing Field: Curbing Tax Havens and Removing Tax Incentives for Shifting Jobs Overseas Marsan [2009] p Department of the Treasury [2009] p QI 12.3% Joint Committee on Taxation [2009a] p Department of the Treasury [2009]. 336 /
25 QI QI QI NQI 30% FDAP NQI 30% QI NQI 30% Foreign Account Tax Compliance Act of Foreign Account Tax Compliance Act of 2009; FATCA of Department of the Treasury [2009] pp
26 FATCA of Foreign Financial Institution; 111 FDAP FDAP 30% FDAP 112 FDAP 109 United States Senate Committee on Finance [2009]. 110 Department of the Treasury [2010] p Department of the Treasury [2010] p /
27 30% 10% 6. FATCA QI FATCA of 2009 FATCA of 2009 QI 2009 Hiring Incentives to Restore Employment Act: HIRE Act FATCA of FATCA Foreign Account Tax Compliance Act: FATCA FATCA % FATCA 30% 30% FATCA 339
28 Reporting on Certain Foreign Accounts QI 3 FATCA Reporting on Certain Foreign Accounts 3 4 Taxes to Enforce Reporting on Certain Foreign Accounts FATCA 3 QI QI 117 FATCA 2 FATCA FATCA ,000 FATCA FATCA FATCA FATCA a, b, c % b /
29 3 FFI NFFE 4 Withholdable Payment Foreign Financial Institute: FFI 119 Non-financial Foreign Entity: NFFE 120 FFI Financial Institution Financial Institution 1471 d FFI 122 ffl ffl 123 ffl 124 NFFE FFI 125 Withholdable Payment FDAP FFI FFI d B 341
30 FFI NFFE FATCA 2 4 FFI. Withholding Agent FFI Notice Notice FATCA Notice Notice FATCA FFI FFI FFI Expanded Affiliated Group 129 FFI United States account % 131 FFI FFI Non-participating FFI 132 FFI 50% 128 Withholding Agent Withholdable Payment QI e Specified United States Person United States Foreign Entity Financial Account Financial Institution 1471 d 2 FFI FFI d 1 B a e 342 /
31 50% FFI 30% 133 ffl ffl ffl ffl. FFI FFI FFI FFI Recalcitrant Account Holder 134 FFI Passthru Payment f 134 Recalcitrant Account Holder FFI 1471 d Passthru Payment 1471 d 7 Notice FFI directly traceable Notice FFI Notice FFI FFI FFI FFI FFI Notice D C. FFI /; 343
32 FFI 30% FFI FFI FFI 30% waiver 136 FFI FFI i ii iii FFI Notice Notice Notice Notice Notice FFI FFI FFI FFI Notice , p. 21) ,000 30% FFI D C. /; FFI Notice FFI FFI 136 FFI 344 /
33 Notice Notice a 3 61 FFI 5 depository account b a FFI FFI c a b private banking account 139 FFI 1 d a c 140 FFI Notice Notice Notice Notice Notice FFI Notice private banking department private banking relationship FFI FFI 140 Customers Information Files Notice FATCA
34 e a d FFI 50 High Value Account FFI 2 f a e FFI 3 50 e FFI 141 Notice Notice , p. 19) 346 /
35 FFI NFFE FFI FFI FFI NFFE active trade or business 1472 c FFI FFI 142 FFI Specified United States Person c Notice Notice Notice , p Notice FFI Notice , p U.S. Person 7701 a U.S. non-exempt recipient 347
36 i ii iii iv v vi vii REIT viii RIC ix 584 a x 664 c 4947 a 1 United States Owned Foreign Entity 1 Substantial United States Owner Foreign Entity 147 Substantial United States Owner 10% 10% % 149 Foreign Entity 150 FFI FFI 151 FFI FFI FFI d grantor trust) e 348 /
37 FFI FFI 152 FDAP 153 FFI FFI 154 FFI FFI FFI FFI 155 FFI FFI c 2 Joint Committee on Taxation [2010] p Notice , p FFI NFFE FFI % b 3 FFI 30% b 3 C 349
38 FFI FFI FFI FFI FFI 157 FFI 30%. FFI FFI FFI FFI FFI; deemed-compliant FFI 158 FFI FFI FFI FFI FFI NFFE 30% 5 NFFE NFFE NFFE 30% b b 2 Notice FFI FFI FFI 3 Notice , p FFI 160 FFI NFFE FFI NFFE Notice FFI NFFE 1471 NFFE NFFE excepted NFFE a b 350 /
39 NFFE a b 162 b 30% NFFE; excepted NFFE 163 ffl ffl ffl ffl ffl ffl % % NFFE 3 1 NFFE NFFE NFFE 30% NFFE A 1 B D E 50% C A B C 3 1 B 10% C 10% C C 10% NFFE B C D E 30% McKenna [2010] c 1 Notice FFI FFI NFFE 1472 c 1 30% 164 Notice NFFE c 2 351
40 6 4 30% 166 FFI % FFI FFI FFI FATCA QI FATCA QI. FFI NFFE FATCA 1 2 FFI QI NQI b b c Notice QI FFI QI FFI Notice , p. 39 QI FFI 352 /
41 2 FFI NFFE 2 FATCA FFI FFI NFFE 30% FFI Intermediary QI FFI FFI QI Withholding Foreign Partnership QI Withholding Partnership QI 170 FATCA FFI FFI FDAP FATCA
42 3 FFI. FFI FFI 2 FFI FATCA 3 FATCA FFI QI. QI QI 1099 FATCA 354 /
43 . QI. FFI FFI FFI FFI FFI FFI FFI A FFI A B B FATCA 1 FATCA 171. FFI FFI FFI FFI A FFI FFI B C FFI FFI A 30% FFI A 30% FFI B C FFI 30% FFI FFI FFI c c 25 FFI FFI FFI FFI FFI FFI 355
44 FFI FFI B C FFI A A FFI 173 FFI A FATCA 7. FATCA FATCA FATCA FATCA FATCA FFI FFI NFFE FATCA FATCA FFI NFFE FATCA 30% FFI NFFE FFI NFFE FATCA 174 FFI NFFE FFI NFFE FATCA FATCA 173 FATCA Suringa [2010] 174 FATCA 30% FFI NFFE 30% FFI FFI NFFE 356 /
45 1 FATCA FATCA FFI NFFE FATCA. FATCA FFI 30% FFI FFI FFI FFI FFI FFI NFFE 30% International Banking Federation: IBFed 175 FATCA IBFed 176 FFI FATCA 175 IBFed FFI FFI 176 International Banking Federation [2010]. 177 International Banking Federation [2010] p
46 FFI NFFE FFI FFI QI FFI FFI FFI FFI Japan Securities Dealers Association [2010] FATCA 1471 f b 2 B Japan Securities Dealers Association [2010] p. 2 QI 1471 b 2 B The Investment Trusts Association, Japan [2010] p. 3 The Investment Trusts Association, Japan [2010] pp Specified U.S. Persons FATCA FATCA FFI /
47 FFI
48 FFI FFI i ii 2 i QI QI QI a b ii QI 189 QI /
49 23 1 i 1 ii FFI FFI FFI 191 FFI 192 FFI FATCA FFI FFI FFI FFI
50 FFI A B 50% A B B A i ii iii ii FFI 194 iii FFI FFI waiver FFI FFI /
51 FFI FFI 196 FFI FFI FFI FFI FFI 197. FFI NFFE FATCA QI QI FFI FFI NFFE 30%. 30% QI
52 30% 198. FATCA QI FATCA. FATCA FATCA IBFed 199 FATCA 200 FATCA FATCA FATCA 198 FFI FFI FFI NFFE Marsan [2010a] p International Banking Federation [2010] p Proportionality as a Guiding Principle IBFed 364 /
53 FATCA. FATCA New York State Bar Association Tax Section b 3 FATCA 1474 b FATCA FATCA FATCA FFI IBFed New York State Bar Association Tax Section [2010] p. 13. Covington and Burling LLP Dirk Suringa United States House Committee on Ways and Means [2009] 202 Marsan [2010b] p. 94 FATCA New York State Bar Association Tax Section [2010] 203 International Banking Federation [2010] p
54 FATCA FFI NFFE FFI NFFE FATCA FATCA FFI FATCA FFI FATCA FFI FFI 30% FFI FFI 204 NFFE FFI NFFE. FATCA FATCA FATCA c FFI 366 /
55 FATCA FATCA 207 QI QI FATCA QI FATCA OECD 1 FATCA FATCA 205 FFI 206 FATCA
56 . FATCA FATCA. FATCA Qualified Foreign Intermediary /
57 208 QI QI i QI QI ii QI iii QI FDAP iv QI QI QI QI
58 QI QI 212 FATCA FATCA QI FATCA FATCA FATCA. FATCA FATCA 212 QI FATCA FATCA JP /
59 FATCA FATCA FATCA. FATCA FATCA FATCA FATCA 371
60 214 FATCA FFI FFI FFI FFI NFFE /
61 FATCA
62 OECD OECD [2009] 221 OECD [2009] OECD [2009] authorized intermediary AI QI AI AI AI FATCA AI FATCA OECD [2009] OECD [2009] /
63 3 FATCA 222 QI AI QI 223 QI FATCA FATCA 222 FATCA 223 QI approved independent reviewer OECD QI 375
64 Foreign Account Tax Compliance Act: FATCA a b FATCA c FATCA RIETI Discussion Paper Series No. 10-J FATCA D FATCA /
65 QI a QI b a b 25 OECD LOB & a b QI Qualified Intermediary
66 IFA 3 Session III Collins, Chip K., New US Withholding Tax Procedures Implications for Financial Intermediaries, Department of the Treasury, General Explanations of the Administration s Fiscal Year 2010 Proposals, 2009., General Explanations of the Administration s Fiscal Year 2011 Proposals, Government Accountability Office, Tax Compliance: Qualified Intermediary Program Provides Some Assurance That Taxes on Foreign Investors Are Withheld and Reported, But Can Be Improved, International Banking Federation, The Foreign Account Tax Compliance Act, 2010 (available at -the-foreign-account-compliance-t). Japan Securities Dealers Association, Comments on Foreign Account Tax Compliance Act Provisions (Reporting on Certain Foreign Accounts), Joint Committee on Taxation, Selected Issues Relating to Tax Compliance with Respect to Offshore Accounts and Entities, 2008., Tax Compliance and Enforcement Issues with Respect to Offshore Accounts and Entities, 2009a., Description of Revenue Provisions Contained in the President s Fiscal Year 2010 Budget Proposal Part Three: Provisions Related to the Taxation of Cross- Border Income and Investment, 2009b., Technical Explanation of the Revenue Provisions Contained in Senate Amendment 3310, the Hiring Incentives to Restore Employment Act, under Consideration by the Senate, Karlin, Michel J. A., and Soo-Jeong Ahn, IRS Proposes Comprehensive Revisions of Rules on Withholding on Payments to Foreign Persons, 1996 (available at d28-dd3d d6-f076d ). Marsan, Dean, An Analysis of the Green Book s International Tax Enforcement Provisions for U.S. Persons, Taxes The Tax Magazine, 86 (6), 2009, pp , FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures Managing This Risk (Part I), Taxes The Tax Magazine, 88 (7), 2010a, pp /
67 , FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures Managing This Risk (Part II), Taxes The Tax Magazine, 88 (8), 2010b, pp McKenna, Shawn P., Impact of the HIRE Act on Non-financial Foreign Entities and the U.S. Entities with Which They Do Business, BNA Daily Tax Report, September 15, New York State Bar Association Tax Section, Comments on the Foreign Account Tax Compliance Legislation, OECD, Possible Improvements to Procedures for Tax Relief for Cross-Border Investors, Permanent Subcommittee on Investigations, Tax Haven Banks and U.S. Tax Compliance, Suringa, Dirk J. J., FATCA, Round Two, BNA Tax & Accounting, 2010 (available at The Investment Trusts Association, Japan, Comments on Foreign Account Tax Compliance Act Provisions, United States House Committee on Ways and Means, Statement of Dirk J. J. Suringa before the Subcommittee on Select Revenue Measures of the Committee on Ways & Means of the U.S. House of Representatives on the Subject of Foreign Bank Account Reporting and Tax Compliance, United States Senate Committee on Finance, Baucus, Rangel, Kerry, Neal Improve Plan to Tackle Offshore Tax Abuse through Increased Transparency, Enhanced Reporting and Stronger Penalties, 2009 (available at newsroom/chairman/release/?id=c661a192-81e8-4bdf f71). 379
68 380 /
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