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For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.〔(26 CFR 301.7701-2 ) and (301.7701-3 ), Boris Bittker & James Eustice, ''Federal Income Taxation of Corporations and Shareholders'', abridged paperback ISBN 978-0-7913-4101-8, chapter 2.〕 This entity classification election is made by filing Internal Revenue Service Form (8832 ). Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded must be treated as corporations. There is a list of specific foreign entities that must be treated as corporations.〔(26 CFR 301.7701-2(b)(8)(i) )〕 The election is effective for Federal and most state income tax purposes. If an entity is not classified as a corporation, it is treated as a partnership for U.S. tax purposes if it has more than one owner, or is a disregarded entity if it has a single owner (i.e. is treated as part of the single owner). The classification of either a U.S. or non-U.S. entity for U.S. tax purposes has no effect for purposes other than U.S. income tax. ==Eligibility to make an election== An entity which is eligible to make an election is referred to as an eligible entity. Generally, a corporation organized under U.S. federal or state statute (and referred to as a corporation, body corporate or body politic by that statute) is not an eligible entity. However, the following types of business entity are treated as eligible entities:〔 #An eligible entity that previously elected to be an association taxable as a corporation by filing Form 8832. An entity that elects to be classified as a corporation by filing Form 8832 can make another election to change its classification, subject to the 60-month limitation rule. #A foreign eligible entity that became an association taxable as a corporation under the foreign default rule described below. #A foreign corporation that is not identified as a corporation under Treasury regulations §301.7701-2(b)(8). If a foreign corporation is not identified on the list included in these regulations, it qualifies as an eligible entity. The list of foreign entities classified as corporations for federal tax purposes (so called ''per se'' corporations, not eligible to make an entity classification election) includes, as of September 2009:〔(Treasury regulations §301.7701-2 )(b)(8); latest amendment T.D. 9462, 74 FR 46904, Sept. 14, 2009〕 *American Samoa, Corporation *Argentina, Sociedad Anonima *Australia, Public Limited Company *Austria, Aktiengesellschaft *Barbados, Limited Company *Belgium, Societe Anonyme *Belize, Public Limited Company *Bolivia, Sociedad Anonima *Brazil, Sociedade Anonima *Bulgaria, Aktsionerno Druzhestvo. *Canada, Corporation and Company *Chile, Sociedad Anonima *People's Republic of China, Gufen Youxian Gongsi *Republic of China (Taiwan), Ku-fen Yu-hsien Kung-szu *Colombia, Sociedad Anonima *Costa Rica, Sociedad Anonima *Cyprus, Public Limited Company *Czech Republic, akciová společnost (or a.s. or akc. spol.) *Denmark, Aktieselskab *Ecuador, Sociedad Anonima or Compania Anonima *Egypt, Sharikat Al-Mossahamah *El Salvador, Sociedad Anonima *Estonia, Aktsiaselts *European Economic Area/European Union, Societas Europaea *Finland, Julkinen Osakeyhtio/Publikt Aktiebolag *France, Societe Anonyme *Germany, Aktiengesellschaft *Greece, Anonymos Etairia *Guam, Corporation *Guatemala, Sociedad Anonima *Guyana, Public Limited Company *Honduras, Sociedad Anonima *Hong Kong, Public Limited Company *Hungary, Reszvenytarsasag *Iceland, Hlutafelag *India, Public Limited Company *Indonesia, Perseroan Terbuka *Ireland, Public Limited Company *Israel, Public Limited Company *Italy, Società per Azioni *Jamaica, Public Limited Company *Japan, Kabushiki Kaisha (kabushiki gaisha) *Kazakhstan, Ashyk Aktsionerlik Kogham *Republic of Korea, Chusik Hoesa *Latvia, Akciju Sabiedriba *Liberia, Corporation *Liechtenstein, Aktiengesellschaft *Lithuania, Akcine Bendrove *Luxembourg, Societe Anonyme *Malaysia, Berhad *Malta, Public Limited Company *Mexico, Sociedad Anonima *Morocco, Societe Anonyme *Netherlands, Naamloze Vennootschap *New Zealand, Limited Company *Nicaragua, Compania Anonima *Nigeria, Public Limited Company *Northern Mariana Islands, Corporation *Norway, Allment Aksjeselskap *Pakistan, Public Limited Company *Panama, Sociedad Anonima *Paraguay, Sociedad Anonima *Peru, Sociedad Anonima *Philippines, Stock Corporation *Poland, Spolka Akcyjna *Portugal, Sociedade Anonima *Puerto Rico, Corporation *Romania, Societate pe Actiuni *Russia, Otkrytoye Aktsionernoy Obshchestvo (Открытое акционерное общество) *Saudi Arabia, Sharikat Al-Mossahamah *Singapore, Public Limited Company *Slovak Republic, Akciova Spolocnost *Slovenia, Delniska Druzba *South Africa, Public Limited Company *Spain, Sociedad Anonima *Surinam, Naamloze Vennootschap *Sweden, Publika Aktiebolag *Switzerland, Aktiengesellschaft *Thailand, Borisat Chamkad (Mahachon) *Trinidad and Tobago, Limited Company *Tunisia, Societe Anonyme *Turkey, Anonym Sirket *Ukraine, Aktsionerne Tovaristvo Vidkritogo Tipu *United Kingdom, Public Limited Company *United States Virgin Islands, Corporation *Uruguay, Sociedad Anonima *Venezuela, Sociedad Anonima or Compania Anonima 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「entity classification election」の詳細全文を読む スポンサード リンク
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