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 QI FATCA 2011 6 1 2. 1. 2,000 232 1977 1 1 1 1 10 50% 7 84 QI regime QI program QI system 96 315
5 10. 234 1 1. 11 12 200 200 20 2008 100 13 10 2010 18 11 1 12 2 3 2 4 13 2006 166 167 316 /2011.10
14. 234 1 3 15 16. 17 Tax Information Exchange Agreement: TIEA 18 2005 OECD 26 5 19 14 2010 18 15 48 7 10 27 7 1205 58 7 14 30 1 195 16 1999 404 17 2011 18 2010 9 19 317
20 2 2010 7 21 3 22 TIEA 23 20 2011 21 2011 22 2006 2010 23 2006 TIEA 2011 318 /2011.10
24 25 26 27 24 1 1 2 2011 25 26 212 1 213 161 5 2 5 3 181 182 212 3 213 178 27 319
3. QI 1 QI 2001 QI nonresident alien individuals foreign corporations U.S. non-exempt recipient 28 29. FDAP Fixed, Determinable, Annual, Periodical Income; 30% 30 i 31 32 FDAP ii FDAP 28 U.S. non-exempt recipient 3 5 29 U.S. exempt recipient 30 1441 861 a 1 884 f 1 861 a 2 862 a 2 861 a 4 861 a 4 31 871 i 881 d 32 871 h 881 c 1984 10% Controlled Foreign Corporation: CFC 320 /2011.10
FDAP W-8 33 30% W-9 30% FDAP 1042 1042-S 3 15 Internal Revenue Service: IRS 34. FDAP 1099 Taxpayer Identification Number: TIN W-9 31% 35 W-9 36 2 QI Self-Certification System 37 self-certification 38 39 W-8 33 QI W-8BEN W-8ECI W-8EXP 34 1.1461-1 b c 35 3406 3406 28% 36 1099 Collins [2000] pp. 3 4. 37 FDAP 3 38 Joint Committee on Taxation [2009b] p. 150. 39 Id. 321
W-8 40 41 W-8 42 43 1982 1993 44 40 Id. 41 2000a 8 10 42 Karlin and Ahn [1996] p. 2. 43 2000a 8 10 44 9 2002 311 312 322 /2011.10
45 QI 4. QI 1 QI 1997 10 14 1986 Internal Revenue Code of 1986; 1441 1442 1443 Treasury Regulations 2000 5 15 QI 46 2001 1 1 QI QI 47 48 2 QI Qualified Intermediary: QI 45 Joint Committee on Taxation [2009b] p. 155. 454 Steven E. Shay 46 2000a 10 47 2000b 28 Collins [2000] p. 2 48 2006 148 323
Non Qualified Intermediary: NQI 49. QI QI 1.1441-1 e 5 ii QI 50 QI 2000-12 Rev. Proc. 2000-12 4 QI QI QI QI 51 52 QI QI application Rev. Proc. 2000-12 3 QI Know Your Customer rules QI 53 54 QI. QI QI QI 49 QI QI QI Withholding Foreign Partnership Withholding Foreign Trust 50 2009 24 200 300 QI QI 51 Rev. Proc. 2003-64 Rev. Proc. 2005-77 QI QI 12.04 52 Joint Committee on Taxation [2008] p. 36 2001 QI 7007 QI M&A QI 600 100 QI & 2008a, b, 2009 53 Rev. Proc. 2000-12 3 54 JSDA JSDA http://www.irs.gov/businesses/international/article/ 0 id=96618,00.html 324 /2011.10
1 55 FDAP 56 57 FDAP 1 QI 3 1441 QI withholding agent 58 55 QI 56 57 58 QI QI 2.52 1.1441-7 a 325
59 30% 60 1042-S QI QI 1 61 QI QI QI W-8BEN W-8BEN W-8BEN QI QI W-8IMY QI QI W-8IMY beneficial owner 62 63 QI 64 QI 59 QI NRA Non Resident Alien Withholding QI 3.01 NRA QI 2.32 3 60 QI 3.01 61 1.1441-1 b 2 ii QI 62 20% 10% 10% 10% 63 QI QI withholding statement QI 3.02 QI QI QI QI 11 64 OECD Informal Consultative Group: ICG 2009 326 /2011.10
65 QI QI QI QI QI QI QI 66 QI withholding certificate 67 withholding statement QI pooled information ; 1 OECD 68 1 12 OECD [2009] paragraph 40 65 QI intermediary Joint Committee on Taxation [2008] p. 30 66 2006 148 QI QI 67 W-8IMY withholding statement W-8IMY QI 6.01 6.02 68 OECD [2009] 327
1042-S QI 1042-S QI QI 1042-S QI 1042 1042-S pooled reporting 69 QI QI 70 1099 QI 1099 61 3406 payor 71 QI QI 1099 72 28% QI QI 1099 73 QI 1099 QI W-9 74 W-9 QI QI 1099 QI 1099 1099 75 69 QI 8.01 70 2000b 30 71 QI Reportable Payment QI 3.04 72 QI Reportable Amount QI 2.43 2.44 FDAP 73 QI 3.06 74 W-9 75 QI 3.06 328 /2011.10
QI 76 NRA QI NRA QI QI 1099 QI 1099 77 QI 8.04 C QI 1099 1099 78 QI 1099 1042-S 79 QI QI QI 76 1 77 QI 8.04 78 QI QI QI QI QI 6.04 A 1 2 C 1 QI 2001 1 1 QI 6.04 C 3 1099 2001 1 1 QI 6.04 A 3 6 79 2010 77 329
. 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 1099 28% 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 3 330 /2011.10
. QI QI QI on-site audit external audit QI 10 QI QI QI 2 5 84 85 QI 86 QI 87 QI QI QI. NQI QI QI FDAP QI NQI NQI 1 30% 88 89 NQI W-8BEN W-9 90 30% 84 2001 QI 2002 2005 QI QI 5 12 31 QI 11.01 85 QI 10.05 86 2011 3 1 http://www.irs.gov/businesses/ international/article/0 id=234259,00.html 87 QI 11.04 11.05 88 1.1441-1 b 1 b 2 v 89 Id. 90 1.1441-1 b 2 vii 331
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 2008 7 23 Selected Issues Relating to 91 Collins [2000] p. 9. 92 2000b 30 332 /2011.10
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 2009 3 30 Tax Compliance and Enforcement Issues with Respect to Offshore Accounts and Entities 30 2009 9 2010 3 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 2007 12 19 94 QI QI 93 Joint Committee on Taxation [2008] p. 36. 94 Government Accountability Office [2007]. 333
2 QI. QI 2009 3 30 UBS QI QI 95 2009 9 UBS QI 96 UBS UBS 2008 5 UBS 2008 11 UBS UBS QI 97 QI UBS UBS UBS nominee shell UBS QI 98 2009 3 30 UBS Permanent Subcommittee on Investigation 2008 7 17 Tax Haven Banks and U.S. Tax Compliance QI 99 1 QI 1099 95 Joint Committee on Taxation [2009a] p. 31. 96 Joint Committee on Taxation [2009b] p. 164. 97 UBS 2010 83 2011 98 Permanent Subcommittee on Investigations [2008] p. 31. 99 Joint Committee on Taxation [2009a] pp. 34 36. 334 /2011.10
1099 2 QI W- 8BEN QI QI 100 3 QI 2009 9 QI 101 QI 1099 QI. QI QI QI QI QI QI QI 100 Joint Committee on Taxation [2009a] QI QI QI W-8BEN p. 35 101 Joint Committee on Taxation [2009b] p. 164. 335
NQI 1 102 NQI QI NQI 103 NQI QI QI QI QI 104 3 QI. 2009 5 4 Leveling the Playing Field: Curbing Tax Havens and Removing Tax Incentives for Shifting Jobs Overseas 5 11 2010 2009 105 102 Marsan [2009] p. 37 103 2009 Department of the Treasury [2009] p. 43 104 2003 QI 12.3% Joint Committee on Taxation [2009a] p. 181 2003 105 Department of the Treasury [2009]. 336 /2011.10
2009 106 107 2009 QI. 2009 108 QI QI 1099 1099 1099 NQI 30% FDAP NQI 30% QI NQI 30%. 2009 Foreign Account Tax Compliance Act of 2009 2009 10 27 2009 Foreign Account Tax Compliance Act of 2009; FATCA of 2009 2009 10 27 106 107 2010 108 Department of the Treasury [2009] pp. 41 57. 2009 337
FATCA of 2009 109 2009 2009 2010 2 2011 2010 2010 110 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. 51. 111 112 Department of the Treasury [2010] p. 54. 338 /2011.10
30% 10% 6. FATCA QI 2009 10 27 FATCA of 2009 FATCA of 2009 QI 2009 Hiring Incentives to Restore Employment Act: HIRE Act FATCA of 2009 2010 3 18 FATCA Foreign Account Tax Compliance Act: FATCA FATCA 13 113 114 113 114 113 30% FATCA 30% 30% FATCA 339
Reporting on Certain Foreign Accounts 115 116 1 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 176 1 6,000 FATCA FATCA FATCA FATCA 118 115 501 116 2010a, b, c 2010 2011 2011 2011 117 4 30% 3 4 3 4 3 118 2010b 37 340 /2011.10
3 FFI NFFE 4 Withholdable Payment Foreign Financial Institute: FFI 119 Non-financial Foreign Entity: NFFE 120 FFI Financial Institution Financial Institution 1471 d 4 5 121 FFI 122 ffl ffl 123 ffl 124 NFFE FFI 125 Withholdable Payment 1473 1 126 127 FDAP 119 1471 120 1472 121 FFI FFI 122 123 124 125 1472 d 126 127 1473 1 B 341
FFI NFFE FATCA 2 4 FFI. Withholding Agent 128 2013 1 1 FFI 1471 2010 8 27 Notice 2010-60 2011 4 8 Notice 2011-34 FATCA Notice 2010-60 Notice 2011-34 FATCA FFI FFI FFI Expanded Affiliated Group 129 FFI United States account 130 30% 131 FFI FFI Non-participating FFI 132 FFI 50% 128 Withholding Agent Withholdable Payment 1473 4 QI 129 1471 e 1 2 130 Specified United States Person United States Foreign Entity Financial Account Financial Institution 1471 d 2 FFI FFI 5 1471 d 1 B 131 1471 a 132 1471 e 342 /2011.10
50% FFI 30% 133 ffl ffl ffl ffl. FFI FFI FFI FFI Recalcitrant Account Holder 134 FFI Passthru Payment 135 133 1471 f 134 Recalcitrant Account Holder FFI 1471 d 6 135 Passthru Payment 1471 d 7 Notice 2011-34 FFI directly traceable Notice 2011-34 FFI Notice 2011-34 FFI FFI FFI FFI FFI Notice 2011-34 D C. FFI /; 343
FFI 30% FFI FFI FFI 30% waiver 136 FFI FFI i ii iii FFI Notice 2010-60 Notice 2011-34 Notice 2010-60 4 Notice 2011-34 Notice 2010-60 FFI FFI FFI FFI Notice 2011-34, p. 21) 2 1 2 2,000 30% 600 2011 48 FFI D C. /; FFI Notice 2011-34 FFI FFI 136 FFI 344 /2011.10
Notice 2010-60 Notice 2011-34 137 a 3 61 FFI 5 depository account b a FFI FFI 5 138 c a b private banking account 139 FFI 1 d a c 140 FFI 1 2 137 Notice 2010-60 Notice 2011-34 Notice 2010-60 Notice 2010-60 5 138 Notice 2010-60 FFI Notice 2011-34 2011 47 139 private banking department private banking relationship FFI FFI 140 Customers Information Files Notice 2011-34 FATCA 2011 20 345
e a d FFI 50 High Value Account FFI 2 f a e FFI 3 50 e 141 5 5 FFI 141 Notice 2011-34 Notice 2011-34, p. 19) 346 /2011.10
FFI NFFE FFI FFI FFI NFFE active trade or business 1472 c 1 163 FFI FFI 142 FFI 143 144 Specified United States Person 145 146 142 1471 c 1 143 Notice 2010-60 Notice 2011-34 Notice 2011-34, p. 35 144 Notice 2011-34 FFI Notice 2011-34, p. 36 145 U.S. Person 7701 a 30 3 5 U.S. non-exempt recipient 347
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% 148 10% 149 Foreign Entity 150 FFI FFI 151 FFI FFI FFI 146 1473 3 147 1471 d 3 148 671 grantor trust) 149 1473 2 150 1473 5 151 1471 e 348 /2011.10
FFI FFI 152 FDAP 153 FFI FFI 154 FFI FFI FFI FFI 155 FFI FFI 156 152 1471 c 2 Joint Committee on Taxation [2010] p. 42. 153 Notice 2010-60, p. 50. 154 FFI NFFE FFI 1472 30% 155 1471 b 3 FFI 30% 156 1471 b 3 C 349
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 2013 1 1 1472 159 NFFE 30% 160 161 157 1471 b 158 1471 b 2 Notice 2011-34 FFI FFI FFI 3 Notice 2011-34, p. 29 159 FFI 160 FFI NFFE FFI NFFE Notice 2010-60 1472 FFI 41 1471 NFFE 1471 NFFE NFFE excepted NFFE 45 161 1472 a b 350 /2011.10
NFFE a b 162 b 30% NFFE; excepted NFFE 163 ffl ffl ffl ffl ffl ffl 164 30% 165 162 10% 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] 163 1472 c 1 Notice 2010-60 FFI FFI NFFE 1472 c 1 30% 164 Notice 2010-60 NFFE 165 1472 c 2 351
6 4 30% 166 FFI 167 30% FFI FFI FFI 168 7 FATCA QI FATCA QI. FFI NFFE FATCA 1 2 FFI QI NQI 169 166 1474 b 3 167 1474 b 2 168 2010c 22 6 2 169 Notice 2011-34 2013 1 1 QI FFI QI FFI Notice 2011-34, p. 39 QI FFI 352 /2011.10
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 170 49 353
3 FFI. FFI FFI 2 FFI FATCA 3 FATCA FFI QI. QI QI 1099 FATCA 354 /2011.10
. 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 172 171 2010c 23 172 2010c 25 FFI FFI FFI FFI FFI FFI 355
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 /2011.10
1 FATCA FATCA FFI NFFE FATCA. FATCA FFI 30% FFI FFI FFI FFI FFI FFI NFFE 30% International Banking Federation: IBFed 175 FATCA 2010 7 29 IBFed 176 FFI 177 2010 11 1 178 FATCA 175 IBFed 2004 3 2010 7 29 FFI FFI 176 International Banking Federation [2010]. 177 International Banking Federation [2010] p. 4. 178 2010 357
179 180 183 181. FFI NFFE FFI FFI QI FFI FFI FFI FFI 182 179 Japan Securities Dealers Association [2010] FATCA 1471 f 4 1471 b 2 B 2010 3 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. 3 5 180 Specified U.S. Persons 181 7.9 182 FATCA FATCA FFI 2010 11 358 /2011.10
183 184 6 6 185 FFI 6 186 6 187 183 2011 18 184 34 26 18533 186 2011 24 187 359
19 12 11 61 9 3364 FFI FFI 188 1 2 3 2 3 i ii 2 i QI QI QI a b ii QI 189 QI 188 2007 18 2009 30 189 2011 22 360 /2011.10
23 1 i 1 ii 2 23 1 1 190 23 1 2 FFI FFI FFI 191 FFI 192 FFI FATCA FFI FFI FFI FFI 1902 191 2011 23 192 2009 120 361
FFI A B 50% A B 193 44 3 1 4 153 1 7 B A i ii iii 153 1 7 ii 117 1 15 1 FFI 194 iii 1 2 3 153 3 1 FFI 3 195 FFI waiver FFI FFI 193 147 2 194 2011 24 195 362 /2011.10
FFI FFI 196 FFI FFI FFI FFI FFI 197. FFI NFFE FATCA QI QI FFI FFI NFFE 30%. 30% QI 196 2010 14 197 363
30% 198. FATCA QI FATCA. FATCA FATCA IBFed 199 FATCA 200 FATCA FATCA FATCA 198 FFI FFI FFI NFFE Marsan [2010a] p. 48 199 International Banking Federation [2010] p. 2. 200 Proportionality as a Guiding Principle IBFed 364 /2011.10
FATCA. FATCA New York State Bar Association Tax Section 2010 1 11 201 1474 b 3 FATCA 1474 b 3 202 2. FATCA FATCA FATCA FFI IBFed 203 201 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. 2. 365
FATCA FFI NFFE FFI NFFE FATCA FATCA FFI FATCA FFI FATCA FFI FFI 30% FFI FFI 204 NFFE FFI NFFE. FATCA FATCA FATCA 204 2010c 25 2011 122 FFI 366 /2011.10
FATCA 205 206 8. FATCA 207 QI QI FATCA QI FATCA OECD 1 FATCA FATCA 205 FFI 206 FATCA 207 2011 102 367
. FATCA FATCA. FATCA Qualified Foreign Intermediary 5 2 5 4 162 368 /2011.10
208 QI 209 210 QI i QI QI ii QI iii QI FDAP iv QI QI QI 5 2 11 5 2 7 211 QI 208 http://www.mof.go.jp/jouhou/kokusai/qfi.htm 209 2008 49 210 2008 47 211 369
QI QI 212 FATCA FATCA QI FATCA 213 2 FATCA FATCA. FATCA FATCA 212 QI FATCA FATCA 213 2007 9 30 100 JP 208 370 /2011.10
FATCA FATCA FATCA. FATCA FATCA FATCA FATCA 371
214 FATCA FFI FFI FFI FFI NFFE 212 181 212 215 216 217 214 21 12 4 1291 194 215 1965 243 2010 667 668 216 2010 668 212 217 2010 671 372 /2011.10
2009 1 5 2009 9 3 2 2010 1 1 9 3 2 1 218 2 1 45 2 9 3 2 219 9 3 2 FATCA 220 218 219 220 2010 675 37 2 28 16 2 212 37 2 21 16 2 373
OECD OECD [2009] 221 OECD [2009] OECD [2009] authorized intermediary AI QI AI AI AI FATCA AI FATCA 1 107 221 OECD [2009] OECD [2009] 2010 657 2009 37 2010 374 /2011.10
3 FATCA 222 QI AI QI 223 QI FATCA FATCA 222 FATCA 223 QI 2009 45 approved independent reviewer OECD 2010 2002 313 QI 375
21 726 2011 18 25 Foreign Account Tax Compliance Act: FATCA 406 2010 a 28 34 2892 2010 b 36 39 FATCA 2907 2010 c 22 28 FATCA 2 2931 2011 46 50 RIETI Discussion Paper Series No. 10-J-033 2010 3 2009 27 1999 48 70 39 5 2009 30 34 40 2002 218 315 31 1 2011 100 102 FATCA 31 1 2011 122 123 21 723 2010 66 94 2010 D. 2010 52 2006 156 197 20 7 1965 230 248 FATCA 41 4 2011 59 66 376 /2011.10
QI 20 2000 a 8 11 1 20 11 QI 20 20 12 2000 b 28 31 2 34 1999 389 498 1997 a 205 231 34 52 8 1997 b 25 OECD 29 4 2009 37 45 LOB 84 2006 134 151 1802 2007 18 21 40 11 2010 82 87 & 1 40 11 2008 a 52 56 2 40 12 2008 b 49 54 3 41 1 2009 58 61 25 4 2010 61 68 30 4 2011 253 312 2010 QI Qualified Intermediary 397 2009 24 27 59 2008 1 138 31 1 2011 22 35 377
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380 /2011.10