A
- Alternative Minimum Tax (代替ミニマム税)
B
- Bonus (賞与)
- Branch Office (支店)
C
- C Corporation (一般法人)
- Charitable Contribution (寄付金)
- Company Sponsored Pension Plan (企業年金積立)
D
- Defined Benefit Plan (確定給付型年金)
- Defined Contribution Plan (確定拠出型年金)
- Dependent (扶養家族)
- Dividend (配当)
- Domestic Production Activity Deduction(国内生産所得控除)
- Dual Status (二重身分)
E
- E-File (電子申告)
- Earned Income (勤労所得)
- Estate Tax (相続税)
- Estimated Tax Payment (予定納税)
- Exempt Individual (実質的滞在免除)
- Expatriation Tax (国籍離脱税)
- Extension (延長申請)
F
- FICA (社会保険税)
- FinCEN (外国金融口座)
- Flexible Spending Account (医療費支出口座)
- Foreign Student (留学生)
- Foreign Earned Income Exclusion (外国勤労所得控除)
- Foreign Housing Exclusion (海外住宅手当控除)
- Foreign Tax Credit (外国税額控除)
- Full-Year Resident (通年居住者)
G
- Gift Tax (贈与税)
- Green Card (永住権)
H
- Head of Household (世帯主)
- Health Savings Account (医療費貯蓄口座)
I
- Individual Taxpayer Identification Number (納税者番号)
- Inheritance Tax (相続税)
- Interest (利子)
- Itemized Deduction(項目別控除)
- IRA (個人年金積立)
J
K
L
- Limited Liability Company(有限責任会社)
M
N
- Non-Resident (非居住者)
O
- Officer Fee (役員報酬)
P
- Partnership(共同経営会社)
- Payroll Tax (給与税)
- Penalty (罰金)
- Pension (年金)
- Per Diem (日当)
- Personal Exemption (人的控除)(課税年度2018 – 2025は一時廃止)
- Personal Property Tax (動産税)
- Property Tax (固定資産税)
Q
- Qualified Dividend (適格配当)
R
- Rental Income (賃貸収入)
- Representative Office(駐在員事務所)
- Royalty (使用料)
S
- Sales Tax (消費税)
- S Corporation(株主課税法人)
- Severance Pay (退職金)
- Social Security Number (社会保障番号)
- Social Security Tax (社会保険税)
- Sole Proprietorship(個人経営事業)
- Source of Income (源泉所得)
- Standard Deduction (標準控除)
- Statute of Limitation (時効)
- Stock Option (ストック・オプション)
- Subsidiary(子会社)
- Substantial Presence Test (実質滞在条件)
T
U
V
- Visa (査証)
- VITA (無料申告書作成プログラム)
W
- Withholding (源泉徴収)
X
Y
Z
- Zero Interest Rate (無利子の貸付)