Employer Identification Number。IRSが発行する法人の納税者番号（9桁）。銀行口座開設、従業員の雇用、税務申告に必須です。LLCや法人設立後にIRSのウェブサイトからオンラインで即日取得できます（SSN保持者の場合）。外国人はFAXまたは郵送で申請します。
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