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S-Corporation
パススルー課税が適用される法人形態。法人レベルでの課税を回避し、利益が株主の個人所得として課税されます。ただし、株主は米国居住者または市民に限られ、外国人は株主になれないため、E-2ビザ保持者の事業では通常利用されません。
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