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An expatriate (often shortened to expat) is a person temporarily or permanently residing in a country other than that of their citizenship. The word comes from the Latin terms ''ex'' ("out of") and ''patria'' ("country, fatherland"). In common usage, the term is often used in the context of professionals or skilled workers sent abroad by their companies. ==Background== In the 19th and early 20th centuries, many Americans, numbering perhaps in the thousands, were drawn to European cultural centers, especially Munich and Paris. The author Henry James, for instance, adopted England as his home, while Ernest Hemingway lived in Paris. The term "expatriate" in some countries also has a legal context used for tax purposes, meaning someone who does not have tax residence in the country they are living. An expatriate living in a country can receive a favourable tax treatment – they are still subject to taxation, but not in the same way as tax residents. For example, in Japan for the first five years of residency one is a non-permanent resident for tax purposes, and thus subject only to tax on Japan-source income, not worldwide income (such as bank interest or investment gains in one's home country). Rules and the number of years can vary per tax jurisdiction, but 5 years is the most commonly used maximum period. "Expatriation" may sometimes be used to mean exile or denaturalization or renunciation of allegiance. The U.S. Expatriation Act of 1868 said in its preamble, 'the right of expatriation is a natural and inherent right of all people, indispensable to the enjoyment of the rights of life, liberty and the pursuit of happiness.'〔United States Revised Statutes, Sec. 1999.〕 Early Nazi Germany deprived many opponents of their citizenship, such as Albert Einstein, Oskar Maria Graf, Willy Brandt and Thomas Mann, often expatriating entire families.〔Siegfried Grundmann, (''The Einstein Dossiers: Science and Politics—Einstein's Berlin Period'' ), Berlin, Heidelberg, New York: Springer Verlag (2004), p. 294. Translated by Ann M. Hentschel. ISBN 3-540-25661-X. Retrieved 4 December 2011.〕〔(Oskar Maria Graf timeline: expatriated 1934 ), ''Kritikatur – Die Welt der Literatur''. Retrieved 4 December 2011.〕 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「expatriate」の詳細全文を読む スポンサード リンク
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