Foreign Account Tax Compliance Act。米国人（市民・永住者）が海外に保有する金融口座の情報を各国の金融機関がIRSに報告する制度。日本の銀行口座を持つグリーンカード保持者は自動的に報告対象になります。個人ではForm 8938で申告が必要です。
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