恐るべし！『Corporate Transparency Act』について
9月
3日
2024年1月1日から施行された『Corporate Transparency Act』という新しい法律は、我々専門家にとっても新しいことです。ここ数ヶ月で様々な（専門家用の）講習などを受け、やっと理解が深まったところですので、まとめてみました：
Corporate Transparency Act (CTA) という新しい法律で、米国中小企業（米国支店登録をしてる日本や外国法人も含む）のBeneficial Ownership Information (BOI) の報告が義務付けられました。
Corporate Transparency Act (CTA) という新しい法律で、米国中小企業（米国支店登録をしてる日本や外国法人も含む）のBeneficial Ownership Information (BOI) の報告が義務付けられました。
『BOIって何？誰？』というのか我々専門家にとって難しい課題でした。
BOIには、以下の方々が該当します：
(1) A person who exercises substantial control over a reporting company, such as:
・The individual is a senior officer (the company’s president, chief financial officer, general counsel, chief executive office, chief operating officer, or any other officer who performs a similar function).The individual has authority to appoint or remove certain officers or a majority of directors (or similar body) of the reporting company.
・The individual is an important decision-maker for the reporting company.
・The individual has any other form of substantial control over the reporting company as explained further in FinCEN’s Small Entity Compliance Guide
(1) A person who exercises substantial control over a reporting company, such as:
・The individual is a senior officer (the company’s president, chief financial officer, general counsel, chief executive office, chief operating officer, or any other officer who performs a similar function).The individual has authority to appoint or remove certain officers or a majority of directors (or similar body) of the reporting company.
・The individual is an important decision-maker for the reporting company.
・The individual has any other form of substantial control over the reporting company as explained further in FinCEN’s Small Entity Compliance Guide
(2) A person who owns or controls at least 25 percent of a reporting company’s ownership interests
報告義務がある米国法人（CorporationやLLC）や米国で支店登録をしている日本法人（や外国法人）は、定められたBOI情報を、期限内に、連邦財務省の金融犯罪取締ネットワーク（Financial Crimes Enforcement Network (FinCEN) に申請しなければなりません。これは、マネーロンダリングやテロ資金供与、脱税等の金銭的な違法行為に対抗する米国政府の活動の一つです。
まだ報告申請をされていない方は、貴社の顧問弁護士や代行業社にご依頼されて、またはご自身で、BOIの報告申請を期限内にされることを強くお勧めいたします。（ご自身で申請される場合は申請料は無料です。）
期限内の報告義務を怠ると、ペナルティ（1日550ドルなど）がございますのでご留意ください。（2023年12月31日時点ですでに存在している法人は2025年1月1日が期限です。2024年に入っていから設立された法人は、設立から90日が期限です。2025年以降に設立される法人は、設立から30日が期限です。）
誰方の情報をBOIとして報告すべきか、どのように申請するのか、などご質問やご相談がございましたら、恐れ入りますが個別相談をご利用ください。https://sano-associates.appointlet.com
報告義務がある米国法人（CorporationやLLC）や米国で支店登録をしている日本法人（や外国法人）は、定められたBOI情報を、期限内に、連邦財務省の金融犯罪取締ネットワーク（Financial Crimes Enforcement Network (FinCEN) に申請しなければなりません。これは、マネーロンダリングやテロ資金供与、脱税等の金銭的な違法行為に対抗する米国政府の活動の一つです。
まだ報告申請をされていない方は、貴社の顧問弁護士や代行業社にご依頼されて、またはご自身で、BOIの報告申請を期限内にされることを強くお勧めいたします。（ご自身で申請される場合は申請料は無料です。）
期限内の報告義務を怠ると、ペナルティ（1日550ドルなど）がございますのでご留意ください。（2023年12月31日時点ですでに存在している法人は2025年1月1日が期限です。2024年に入っていから設立された法人は、設立から90日が期限です。2025年以降に設立される法人は、設立から30日が期限です。）
誰方の情報をBOIとして報告すべきか、どのように申請するのか、などご質問やご相談がございましたら、恐れ入りますが個別相談をご利用ください。https://sano-associates.appointlet.com
弊社で携わった法人に限り、CTA・BOIの申請依頼を承っています。弊社のお客様専用の、CTA・BOI特別個別相談枠（30分・Zoomビデオ面談のみ）も設けています。弊社スタッフまでお問い合わせください。
*弊社では対応できる弁護士が（佐野）1人しかおらず、対応に限りがございます。Eメールやお電話でいただく個々のご質問に対してのご返信はご遠慮させていただいておりますこと、何卒ご了承ください。
以上、お知らせまで。
*弊社では対応できる弁護士が（佐野）1人しかおらず、対応に限りがございます。Eメールやお電話でいただく個々のご質問に対してのご返信はご遠慮させていただいておりますこと、何卒ご了承ください。
以上、お知らせまで。
以下は、ご参考までにCTAのまとめになります：
A new law called the Corporate Transparency Act (CTA) requires all businesses (unless exempt) to file with a federal agency called the Financial Crimes Enforcement Network (FinCEN). The law requires “Covered Entities” to report certain information about the Company and its “Beneficial Owners” with an initial filing due by January 1, 2025 for all businesses existing as of January 1, 2024, in addition to updated filings any time there is a change in information.
Here is a summary of its key provisions:
1. Definitions of Covered Entities and Beneficial Owners:
・Covered Entities: Most business entities, including corporations, limited liability companies (LLCs), and any other entity that was created by filing a document with the Secretary of State.
・Many tax-exempt nonprofits are excluded from the filing requirements.
・Companies based in the U.S. that employ more than 20 full time employees within the United States and has more than $5,000,000 in gross receipts or sales report to the IRS on its last income tax return are also excluded from the filing requirements.
・Inactive entities do not have to report if:
・The entity was in existence on or before January 1, 2020, is not actively engaged in business, is not owned by a foreign person, has not had any change of ownership in the prior 12 months, does not own any assets, and has not sent or received any funds greater than $1,000 in the past 12 months.
・Definition of Beneficial Owner: Individuals who directly or indirectly exercise substantial control over the entity (i.e. officers), or own or control at least 25% of the ownership interests.
2. Information to be Reported:
・The Company must report its full legal name, any DBAs, current address, jurisdiction of formation and EIN number.
・For each beneficial owner, the Company must report the full legal names, dates of birth, addresses, and unique identification numbers (e.g., U.S. Passport, driver’s license or identification card), as well as a copy of the document providing that unique identification number.
3. When Should the Information Be Reported:
・All entities existing as of December 31, 2023 must report by January 1, 2025.
・Updates: Entities must report any changes to its information (including beneficial owners) within 30 days of the change.
・Changes that need to be reported include new company address, new DBAs, new officers, a death of a beneficial owner, changes to a beneficial owner’s name, address or unique identifying number.
・There is no fee for submitting your beneficial ownership information report to FinCEN.
4. Enforcement and Penalties:
・Non-compliance with the reporting requirements may result in civil and criminal penalties, including penalties of $550 per day until an accurate form is filed. Senior officers of the entity may be held personally liable.
・Intentional false reporting is subject to additional penalties.
If your company existed before January 1, 2024, it must file its initial beneficial ownership information report by January 1, 2025.
If your company will be created or registered in 2024 then it must file its initial beneficial ownership information report within 90 calendar days after receiving actual or public notice that its creation or registration is effective.
If your company will be created or registered on or after January 1, 2025, it must file its initial beneficial ownership information report within 30 calendar days after receiving actual or public notice that its creation or registration is effective.
詳細はFinCENのサイトをご参照ください：https://www.fincen.gov/boi
上記はご参考までにCTAにおけるBOIの報告義務のポイントをまとめたまでです。個々のご事情に沿ったアドバイスではありません。ご自身で顧問弁護士や専門家にご相談されることをお勧めいたします。
代表弁護士 佐 野 郁 子
弁護士法人 佐野＆アソシエーツ
*********************************************************************************
Sano & Associates, P.C.
2173 Salk Avenue, Suite 250, Carlsbad, CA 92008
Tel: (800) 590-0586 Fax: (800) 590-1815
http://www.sano-associates.com
*********************************************************************************
弁護士資格：ニューヨーク州 ・カリフォルニア州・ハワイ州
A new law called the Corporate Transparency Act (CTA) requires all businesses (unless exempt) to file with a federal agency called the Financial Crimes Enforcement Network (FinCEN). The law requires “Covered Entities” to report certain information about the Company and its “Beneficial Owners” with an initial filing due by January 1, 2025 for all businesses existing as of January 1, 2024, in addition to updated filings any time there is a change in information.
Here is a summary of its key provisions:
1. Definitions of Covered Entities and Beneficial Owners:
・Covered Entities: Most business entities, including corporations, limited liability companies (LLCs), and any other entity that was created by filing a document with the Secretary of State.
・Many tax-exempt nonprofits are excluded from the filing requirements.
・Companies based in the U.S. that employ more than 20 full time employees within the United States and has more than $5,000,000 in gross receipts or sales report to the IRS on its last income tax return are also excluded from the filing requirements.
・Inactive entities do not have to report if:
・The entity was in existence on or before January 1, 2020, is not actively engaged in business, is not owned by a foreign person, has not had any change of ownership in the prior 12 months, does not own any assets, and has not sent or received any funds greater than $1,000 in the past 12 months.
・Definition of Beneficial Owner: Individuals who directly or indirectly exercise substantial control over the entity (i.e. officers), or own or control at least 25% of the ownership interests.
2. Information to be Reported:
・The Company must report its full legal name, any DBAs, current address, jurisdiction of formation and EIN number.
・For each beneficial owner, the Company must report the full legal names, dates of birth, addresses, and unique identification numbers (e.g., U.S. Passport, driver’s license or identification card), as well as a copy of the document providing that unique identification number.
3. When Should the Information Be Reported:
・All entities existing as of December 31, 2023 must report by January 1, 2025.
・Updates: Entities must report any changes to its information (including beneficial owners) within 30 days of the change.
・Changes that need to be reported include new company address, new DBAs, new officers, a death of a beneficial owner, changes to a beneficial owner’s name, address or unique identifying number.
・There is no fee for submitting your beneficial ownership information report to FinCEN.
4. Enforcement and Penalties:
・Non-compliance with the reporting requirements may result in civil and criminal penalties, including penalties of $550 per day until an accurate form is filed. Senior officers of the entity may be held personally liable.
・Intentional false reporting is subject to additional penalties.
If your company existed before January 1, 2024, it must file its initial beneficial ownership information report by January 1, 2025.
If your company will be created or registered in 2024 then it must file its initial beneficial ownership information report within 90 calendar days after receiving actual or public notice that its creation or registration is effective.
If your company will be created or registered on or after January 1, 2025, it must file its initial beneficial ownership information report within 30 calendar days after receiving actual or public notice that its creation or registration is effective.
詳細はFinCENのサイトをご参照ください：https://www.fincen.gov/boi
上記はご参考までにCTAにおけるBOIの報告義務のポイントをまとめたまでです。個々のご事情に沿ったアドバイスではありません。ご自身で顧問弁護士や専門家にご相談されることをお勧めいたします。
代表弁護士 佐 野 郁 子
弁護士法人 佐野＆アソシエーツ
*********************************************************************************
Sano & Associates, P.C.
2173 Salk Avenue, Suite 250, Carlsbad, CA 92008
Tel: (800) 590-0586 Fax: (800) 590-1815
http://www.sano-associates.com
*********************************************************************************
弁護士資格：ニューヨーク州 ・カリフォルニア州・ハワイ州
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