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1 Ito Tsuyoshi AB AB OECD OECD FATCA No

2 Aa B A a 30% BB25%aB 100a A 30 B aa 100 A a B AB a A 1 1 ab 100 AB 2 a a B A a 100 A 30 B0 70a A B B aba ab 100 B a B % 25 A BaA % 25 5 a 70B 25 A 5 No

3 ab100b A ab 25A 75 ab100 AB OEEC 1961OEEC OECD 1963 OECD OECD OECD OECD 1979 OECD 4 OECD 4 No

4 5 6 5 OECDOECD OECD OECD OECD No

5 LOB: Limitation of Benefit A a A A aa A a A a A a B b A Ab a a b A A b B A AB B A No

6 1 AaB a BAA a aa 2 9 OECD OECD 1990OECD 1998 OECD2000 OECD2002OECDOECD Agreement on Exchange of Information on Tax Matters 2005OECD 26 necessary foreseeable relevant 10 OECD LGT Liechtenstein Global Trust1400 No

7 UBS Union Bank of Switzerland 2008UBS 2010 QI Qualified Intermediary G20 The era of banking secrecy is over OECD OECD peer review OECD 26 3 OECD OECD No

8 OECD OECD OECD2010 OECD No

9 OECD No

10 OECD FATCA FATCAJoint Statement 17 FATCA Foreign Account Tax Compliance ActFATCA 2010 FATCA 30% FFI Foreign Financial Institution 30% FFI FFI 30% 2 1 FATCAFFI 18 FATCA FFI FATCA FATCA FATCA FATCA FATCA FATCA No

11 FATCA FFI FFI FATCA FATCA FATCA FATCA FATCA FATCA FATCA FATCA OECD OECD OECD HP http:// No

12 Discussion Paper No J OECD LGT UBS U.S. Senate, Permanent Subcommittee on Investigations, Staff Report on Tax Haven Banks and U.S. Tax Compliance, July 17, HP http://www. mof.go.jp/tax_policy/summary/international/press_release/sy231104g20.htm U.S. Department of the Treasury, Treasury, European Governments Agree to Pursue Framework for Implementing FATCA http:// aspx. 18 FATCA FATCA FATCA Asahi Judiciary http://astand.asahi. com/magazine/judiciary/outlook/ html FATCA No

13 % 10% 10%15% 50% 5% 10% 10% 15% 10% 10% 10% 25%15% 50% 5% 10% 10% 25% 15% 5% 15% 15% 15% 15% 25% 15% 5% 10% 10% 31 15% % 5% 50%7.5% 25%10% 15% 80% 5% 10%10% 15% 5% 10% 15% 5% 10% 10% 10% 15% 10% 10% 15% 10% 10% 30% 10% 10% 10% 10% 10% 20% 10% 10% 15% 25% 15% 10% 10% 10% 10% 5% 5% 10% 10 10% No

14 % 10% 10% 10% 10% 10% 25%15% 50% 5% 10% 10% 5% 10% 25%15% 50% 5% 10% 10% 5% 10% 10% 5% 10% 10% 5% 10% 10% 10% 10% 5% 10% 10% 10% 10% 5% 5% 10% 5% % 10% 10% 10% 10% t_ito@jurists.co.jp No

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

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 QI FATCA QI FATCA E-mail: akira.tanaka@amt-law.com / /2011.10 313 1. 1 1998 2 3 23 2011 4 5 6 1 2 2006 3 1997a 210 1997b 28 1999 51 4 23 5 6 2010 7 2011 24 314 /2011.10 2 3 7 7 2001 QI 8 2013 FATCA 9 8

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