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  "domain": "finance",
  "title": "クロスボーダー身分組合せの税務レバレッジ",
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    "title": "クロスボーダー身分組合せの税務レバレッジ",
    "aliases": [],
    "domain": "finance",
    "type": "wiki",
    "created": "2026-04-20",
    "last_updated": "2026-08-14",
    "last_tended": "2026-08-14",
    "review_by": "2027-02-10",
    "confidence": "likely",
    "tags": [
      "identity",
      "tax-residency",
      "jurisdictions",
      "estate",
      "high-net-worth"
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    "note": null,
    "sources": [
      "https://www.oecd.org/en/publications/2025/04/consolidated-text-of-the-common-reporting-standard-2025_e478bc04.html",
      "Public PwC, EY, KPMG, and tax-authority guides on individual tax residency and capital-gains treatment.",
      "OECD CRS / FATCA public documentation.",
      "Public tax-authority materials on statutory residence, exit tax, and deemed-disposition rules."
    ]
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    "クロスボーダー身分組合せの税務レバレッジ",
    "Wiki route",
    "中核命題",
    "3層の収益軸",
    "1. 資本利得税(Capital Gains Tax)",
    "2. 相続税 / 遺産税(Inheritance / Estate Tax)",
    "3. 事業 / 個人所得税(Income Tax)",
    "オプション権利行使の3つのクリティカルなタイミング",
    "A. 積上げ期の終了(元本が閾値に到達)",
    "B. 退職年齢前(引き出し戦略の開始)"
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    "last_modified": "2026-08-14"
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