税務上の居住性ガイド
税務上の居住性の主要ガイド。米国の州ルール、国別の国際ルール、居住性テストの種類、Schengen 90/180、そして非市民のための米国連邦の居住性。
- Pillar guide
US state tax residency, state by state
How US state tax residency works: the 183/184-day statutory-residence rules, permanent-place-of-abode tests, domicile, and the states that audit hardest. Every state, mapped.
ガイドを読む → - Pillar guide
International tax residency, country by country
How tax residency works around the world: the 183-day rule and its variants, territorial vs residence-based systems, non-dom regimes, digital-nomad visas, and treaty tie-breakers.
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The types of tax-residency rules, explained
The handful of rule shapes behind every residency test: simple day counts, the weighted Substantial Presence Test, rolling windows like Schengen, statutory residence with an abode, and facts-and-circumstances.
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The Schengen 90/180 rule, explained
How the Schengen 90/180 rolling window works for non-EU travelers, what counts as a Schengen day, multiple-passport myths, overstay penalties, and the difference from tax residency.
ガイドを読む → - Pillar guide
US federal tax residency for non-citizens
How the IRS decides if a non-citizen is a US tax resident: the Substantial Presence Test, the green-card test, visa day-counting (F-1, J-1, H-1B), first-year choice, the closer-connection exception, and the exit tax.
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