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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Substantial Presence Test ： ウィキペディア英語版 Substantial Presence Test The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is ''not'' a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes";〔(【引用サイトリンク】Substantial Presence Test )〕〔(【引用サイトリンク】Publication 519 (2012) -- full documentation )〕 it is a form of physical presence test. The SPT should be used in conjunction with the Green Card Test (the criterion that the individual possessed a valid Green Card at any time of the year). An individual who satisfies either one or both of these tests is treated as a resident for tax purposes.〔(【引用サイトリンク】Alien Residency - Green Card Test )〕 ==Summary of the test== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Substantial Presence Test」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.