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C-Corporation
米国の標準的な法人形態。法人レベルで課税された後、配当に対して株主レベルでも課税される二重課税が特徴です。しかし外国人投資家にとっては、米国での事業所得を法人に留保でき、日本との租税条約の恩恵も受けやすい利点があります。
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