※DVプログラムへの参加を希望の方は若干古い情報ですが、こちらに書いてますのでご参考にどうぞ。
先日アメリカ大使館に行って、アメリカ永住権＝通称グリーンカードを放棄してきました。理由を一言で言えば、しばらくは日本にいて仕事に集中したいので、しばらくアメリカに「住む」ことはないと考えたからです。
グリーンカードを持っていてもアメリカに年間の半分以上を住んでいないと基本的に維持できません。現実には、アメリカ入国の際に問題になり、僕も過去2回の入国時には別室送りでかなりきつくしぼられました。「アメリカに住む気があるのか？」「なぜ日本に住んでいるのか？」「今度来るときにこの状態だと剥奪して、強制送還する」などなど。恐らく次回は普通には入国できない状態でした。
帰国後すぐは再入国許可証というのを取得していて2年間は自由に入国できましたが、すでに期限切れしていましたし、再申請はアメリカ国内でしかできないので、不可能でした。もう一つの手は、次回の入国時に帰国永住者として「これから移民するから入国させて」と嘆願するものですが、これもイミグレーション・ジャッジ（移民局判断）になってしまうので確度は高くありません。何よりもその時まで一回もアメリカに入国できなくなってしまうのが痛いところです。
もう一つ問題なのは、税金の問題で、グリーンカードホルダーはアメリカ国税庁（IRS）から絶対に逃れられないことです。日本などほとんどの国は属地的な収入に対しての税金なのに対して、IRSでは属人的な収入が対象になります。これはアメリカ人やグリーンカードホルダーは世界中のどこに行っても、IRSが追いかけてきて税金を徴収するということを意味します。当然ながら僕も毎年IRSに申告をしています。もちろん1,000万円くらいまでは、日米の租税回避条約が有効なので、それ以上税金はかかりませんが、それ以上の収入があった場合は、一般的にアメリカの方が税金が高いため、差額を納めるなど、かなり複雑なことになってきます。
さらに、最近できた法律により離脱時（グリーンカード破棄した時）にある程度の財産があるとみなし売却益として、それらにいきなり税金がかけられるようになりました。さらに、IRSに10年間は申告をしつづけなければなりません。これらはアメリカ人向けに脱税目的で米国籍を放棄するものが後を絶たないためにできた法律らしいです。僕はまだグリーンカード歴が短いので対象になっていませんが、しばらくすればこの対象になってしまいます。
帰国時の目論見としては、日本で株式会社を作って、ウェブサービスを作って、またアメリカに持ってくるということを考えていたのですが、今のところそういう展開まで行けておらず、それは僕の力不足であると思っています。今は、もっと時間をかけてじっくりとやっていきたいと思っています。
以上のようなことを考えて、またいつかアメリカで仕事をしたいと思っていますが、少なくともここ数年はその可能性は低いことを考えて、いったん放棄した上で、その時にまたビザを申請しようと考えました。
しかし、アメリカ大使館ではアメリカへのビザを求めるたくさんの人々が列をなしていましたし、アメリカに住んでいる友人でもグリーンカードを欲している人がたくさんいる中で、非常に心苦しい部分があります。ビザの関係で日本に戻って来ざるをえなかった人も何人も知っています。
せっかくの無限のチャンスを持つカードを自ら放棄してしまうことに対して、昨年辺りからずっと考えてきてました。しかし、今の時点で仕事を放り出してアメリカに行くことはできないと思っていますし、もっと目の前のことに集中しようと考えて、大使館に行ってきました。
大使館の人にも「本当にいいのか？」と念押しされましたが、「はい」と答えるとあっさりと終了。わずか15分ほどで、From I-407のコピーをもらって大使館を後にしました。また戻ってくる日を信じて。
何というタイトル。。
そういう状況じゃ仕方ないか。次回から気持ちよく入国できるのはいいね。あの嫌な緊張感はね。。
はじめまして
興味深く読ませていただきました。
ただ、税制について誤解されていると思われる部分がありますので、２つほどコメントをさせていただきます。
＞日本などほとんどの国は属地的な収入に対しての税金
いえ、日本の税制も米国と同じです
世界のどこの国で収入があっても、日本の居住者（生活の本拠が日本にある者）であれば日本で課税されることになります。
またグリーンカード保有者だからといって、無条件で税制上の米国居住者となるわけではありません。
先ほど述べた、生活の本拠がどこにあるかの認定によっては
「日本の居住者として日米の収入を日本へ確定申告書を提出し
納税する義務を有する」場合もあります。
日米租税条約のなかに「双方居住者の振分規定」というくだりがありまして、日米どちらにおいても課税上の居住者となる要件を満たしている場合には、どちらで課税するのかを調整するための規定によるものです。
その判断基準は先ほど述べた「生活の本拠がどこにあるのか」
です。
よけいなお世話とお思いになるかもしれませんが
一度会社の顧問税理士等にご相談されることをお勧めします。
グリーンカードなんて、アメリカ人と結婚すればいいよ
また取れるさ
＞さち様
そうそう前回もかなりぎりぎりな感じだったので、、入管恐怖症になりそうw
＞とおりすがり様
僕もそんなに詳しくないですが、
http://www.hoshino-cpa.com/uspersontx.htm
> 「グリーンカード保有者」(greencard holder)であれば、その個人は「自動的に米国居住者」であるとしています。
という理解をしています。
後、属地的というのは、外国に住んで外国で税金を納めれば終わりですが、属人的なアメリカでは、外国に住んでその国で税金を納めていても収入はすべてIRSまで申告しないといけない（税が発生するか否かは場合による）、ということだと理解しています。
＞お調子者様
そうですねぇ、結婚、は近道ですが、、
私もグリーンカードを放棄しようかと考えています。 15分ほどで終了したとのことですが、大使館へ到着後、すぐに面接があるのですか？ 料金はかかりましたか？
質問ばかりでごめんなさい。
私も今週末にアメリカから帰国します。そして永住権放棄する予定。
アメリカ市民の旦那と離婚したので帰国、永住権放棄しかありません。
地方から東京のアメリカ大使館まで永住権返しに行かなきゃなりません。
しかも、私は子連れ再婚だったため子供も同伴で大使館いき。
代表で私だけが大使館行って永住権返す訳にはいかないのかな？
東京までの旅費も高くつきます～。。
>後、属地的というのは、外国に住んで外国で税金を納めれば終わりです
>が、属人的なアメリカでは、外国に住んでその国で税金を納めていても
>収入はすべてIRSまで申告しないといけない（税が発生するか否かは場
>合による）、ということだと理解しています。
そのとおりです。
そこが、アメリカと他の国々と大きく違うところで、アメリカ国籍を放棄する富裕層が発生する次第です(Perpetual Travelerとなる）。アメリカ国籍を捨てなければ、どこに住んでもＩＲＳが追ってくるので。
私が20年以上、アメリカに住みながら、アメリカ市民になりたくない理由のひとつがこれです。
しかし、下記については知りませんでした。永住権を捨てた後の申告義務は２年だけだと思っていました。ショック...
>さらに、最近できた法律により離脱時（グリーンカード破棄した時）にあ
>程度の財産があるとみなし売却益として、それらにいきなり税金がか
>けられるようになりました。さらに、IRSに10年間は申告をしつづけなけ
>ればなりません。
>後、属地的というのは、外国に住んで外国で税金を納めれば終わりです
>が、属人的なアメリカでは、外国に住んでその国で税金を納めていても
>収入はすべてIRSまで申告しないといけない（税が発生するか否かは場
>合による）、ということだと理解しています。
そのとおりです。
そこが、アメリカと他の国々と大きく違うところで、アメリカ国籍を放棄する富裕層が発生する次第です(Perpetual Travelerとなる）。アメリカ国籍を捨てなければ、どこに住んでもＩＲＳが追ってくるので。
私が20年以上、アメリカに住みながら、アメリカ市民になりたくない理由のひとつがこれです。
しかし、下記については知りませんでした。永住権を捨てた後の申告義務は２年だけだと思っていました。ショック...
>さらに、最近できた法律により離脱時（グリーンカード破棄した時）にあ
>程度の財産があるとみなし売却益として、それらにいきなり税金がか
>けられるようになりました。さらに、IRSに10年間は申告をしつづけなけ
>ればなりません。
私もGCを２００１年に取得しましたがこれから放棄しようかと思っております。私はほぼ毎月日米間を行き来してますが１度も何も言われた事がありませんが今後米国へ居る期間が少なくなるし日本他で収入を得る事になるからです。それから今年の１月からGC保持者もVisitorと同様に入国手続きを窓口でさせられる事にも嫌気がしてきたし、IRSも厳しいですしとにかく放棄し新たな収入源を確保して将来必要ならまたその時考えようと思っております。しかし１０年間申告義務があるのを知り（それが事実なら）それならこのまま持っててもいいのかとさえ思う。１０年間必要って本当ですかね？
私もGCを２００１年に取得しましたがこれから放棄しようかと思っております。私はほぼ毎月日米間を行き来してますが１度も何も言われた事がありませんが今後米国へ居る期間が少なくなるし日本他で収入を得る事になるからです。それから今年の１月からGC保持者もVisitorと同様に入国手続きを窓口でさせられる事にも嫌気がしてきたし、IRSも厳しいですしとにかく放棄し新たな収入源を確保して将来必要ならまたその時考えようと思っております。しかし１０年間申告義務があるのを知り（それが事実なら）それならこのまま持っててもいいのかとさえ思う。１０年間必要って本当ですかね？
アメリカは変わりました。
私がグリーンカードを取った８０年代初期のアメリカは、もっともっと自由で夢の持てるアメリカがありました。
当時のグリーンカードに期限は無く、税金の規制も現在のようなものではありませんでした。コンピューターの開発発展とともにたいへんな管理社会になって来ています。
アメリカ人でもアメリカ国籍を放棄し、カナダやヨーロッパへと移住する人々が増え続けているのが現状です。
私自身も現在はスペインに住み、レジデンシーが取れればグリーンカードは放棄しようと考えています。
もう良き時代のアメリカはどこにもないからです。
はじめまして。
私はアメリカがすきでどうしたら引っ越せるかとか考えて居てたまたま拝見させていただきました。かなり大変のようですね。アメリカに住むのは。
年も年なのでグリーンカードを考えて居ましたが安易すぎました。アメリカにとってメリットが無いとお断りと言う事ですよね。
教えてください。
私は家族とともに２００５年にグリーンカードを取得しました。日本での就職がきまると家族を置いて日本に帰らねばなりません。私はグリーンカードを放棄せざる終えないと思っておりますが、家族はそのままグリーンカードを所持し続けれるのでしょうか？
精力剤、媚薬、ED薬、漢方薬【ekenkou.jp/】
精力剤、媚薬、ED薬、漢方薬【ekenkou.jp/】
先日、５年かかった永住権の最後の面接で取得ができず、
呆然と始まった2013年の気持ちをなんとかしようと思っていたときに読ませていただきました。
5年アメリカにいて、前職の担当者によるビザの失敗で日本に戻らざるをえず、戻ってきて５年。日本から申請していましたが、
今は、日本での仕事があり生活もあります。今すぐにはアメリカに行けないという状況でもうすぐ取得という状況でした。
書類申請をわざと遅らせたのが運のつきか、最終面接の日程に
申請をしていた会社が買収されるという経済状況により取得できませんでした。時間、お金、気力のかかった５年だったのでなんともいえない気持ちはありますが、読ませていただき
”今の時点で仕事を放り出してアメリカに行くことはできないと思っていますし、もっと目の前のことに集中しようと考えて、～”
まさにその通りです。自ら取得を延期したのは、そこだったと思いなおしました。まだ晴れない気持ちは正直な気持ちですが前進していこうと思いました。ありがとうございます。
先日、５年かかった永住権の最後の面接で取得ができず、
呆然と始まった2013年の気持ちをなんとかしようと思っていたときに読ませていただきました。
5年アメリカにいて、前職の担当者によるビザの失敗で日本に戻らざるをえず、戻ってきて５年。日本から申請していましたが、
今は、日本での仕事があり生活もあります。今すぐにはアメリカに行けないという状況でもうすぐ取得という状況でした。
書類申請をわざと遅らせたのが運のつきか、最終面接の日程に
申請をしていた会社が買収されるという経済状況により取得できませんでした。時間、お金、気力のかかった５年だったのでなんともいえない気持ちはありますが、読ませていただき
”今の時点で仕事を放り出してアメリカに行くことはできないと思っていますし、もっと目の前のことに集中しようと考えて、～”
まさにその通りです。自ら取得を延期したのは、そこだったと思いなおしました。まだ晴れない気持ちは正直な気持ちですが前進していこうと思いました。ありがとうございます。
Hello. And Bye.
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