アメリカ進出Tips

アメリカビジネス進出マニュアル:会社設立編（その２）

by wpmaster / 288件のコメント
出典：https://www.freepik.com/free-photos-vectors/people-shaking-hands
出典：https://www.freepik.com/free-photos-vectors/people-shaking-hands

前回、アメリカにビジネス進出するための取り組みの一つとして、アメリカにおける事業進出形態について解説しました。

アメリカビジネス進出マニュアル:採用編

アメリカビジネス進出マニュアル:会社設立編（その１）

本日は、会社設立の具体的な流れを解説します。

 

まず検討すべきはどの州に設立すべきかという点

日本であれば、いかなる都道府県であっても、同じ法律や税金が適用されますが、アメリカでは州の規則に則って会社を運営することになります。会社手続きの煩雑さも税率も州によって異なるので、事前の確認をお勧めします。

なお、オハイオ州は、州法人税が0%と企業にとって有利な条件になっています。

州ごとの法人税を比較。オハイオ州は州法人税がゼロ！

なお、ある州で設立した会社が、異なる州で営業活動を行う場合は、州外法人登録が必要になるのでご注意ください。

 

会社設立の流れ

アメリカにおける会社設立は、発起人により作成された定款が設立する州で承認されるのみという非常にシンプルな流れになっています。

米国での会社設立にあたっては、発起人による定款の作成が必要となります。発起人は、18歳以上であれば誰でもなることができますが、弁護士や会計士が行うことが一般的です。

なお、定款に記載すべき内容は、CorporationとLLCで異なります。主な違いとしては下記が挙げられます。

  • 事業目的：Corporationは必須、LLCは不要。
  • 発行株式数：Corporationは必須、LLCは不要。

定款内容は設立後も変更可能です。

 

会社設立後にすべきこと

会社設立後にすべき事項は、会社形態によって異なります。

Corporation

創立総会

会社を運営するための社内ルールとなる付属定款の承認を行う

第一回取締役会

株式発行の承認や、会社運営の業務執行を行う執行役員の専任を行う

LLC

公告掲載義務

州によっては、設立後に公告掲載義務を要します。掲載の規則は州によって異なるチェックしましょう。

運営契約

LLC の社員全員による運営契約を締結する必要があります。

 

その他に必要な手続き

会社設立後は、その他に下記の手続きが必要になります。

連邦雇用主番号

連邦課税当局が企業の識別に用いる番号である連邦雇用主番号の取得が必要になります。

 

各種保険

その他下記の保険に加入する必要があります。

 

オハイオ州コロンバスへの進出相談・資料請求はこちらから

コロンバス進出に関する相談をする
資料を請求する

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