CRS /Common Reporting Standard

2023.04.23  [Sun]


We are Murata Sogo Tax Accountant Office, specializing in international taxation and asset taxation.
Today, we would like to introduce CRS.

1. 概要 / Overall

CRSとは 共通報告基準(Common Reporting Standard)の略語です。外国の金融機関等を利用した国際的な脱税及び租税回避に対処するため,OECDにおいて定められた基準です。各国の金融機関等はこの基準に従って,自国からみて非居住者の口座情報を自国の税務当局に報告します。その報告を受け取った税務当局は,これを非居住者の居住地国の税務当局と自動的に交換する仕組みとなっています。日本では,平成27年度税制改正により国内の制度が整備され,平成29年(2017年)1月1日以後,新たに金融機関等に口座開設等を行う場合は,氏名又は名称,住所又は本店等の住所,個人の場合は生年月日,税務上の居住地国等を記載した届出書を当該金融機関に提出する必要があります。

CRS is an abbreviation for Common Reporting Standard. It is a standard established by the OECD to combat international tax evasion and avoidance through the use of foreign financial institutions. In accordance with this standard, financial institutions in each country report the account information of non-residents to the tax authorities in their country. Upon receipt of the report, the tax authorities automatically exchange the information with the tax authorities of the non-resident's country. In Japan, Japan taxation has been reformed by the tax reform of the fiscal year 2015, and when opening a new account at a financial institution, etc. on and after January 1, 2017, a notification form stating the name, address or head office address, date of birth for individuals, and country of residence for tax purposes must be submitted to the financial institutions.

2. 報告対象国一覧 / Covered Countries


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