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FIRPTA
Foreign Investment in Real Property Tax Act。外国人が米国不動産を売却する際、購入者が売却価格の15%を源泉徴収してIRSに納付する制度。適切な税務申告を行えば過払い分は還付されます。売却価格30万ドル以下の居住用物件は免除される場合があります。
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