人的法定住所
檔案上那一行掛在一個人身上。
adjective · C2
If you are domiciled in a place, that place counts as your permanent legal home — the country or area the law treats as where you live, even while you are away from it.
以…為法定住所
核心畫面
Picture a single address written on an official file, with your name beside it. It is not the room you sleep in tonight and it may be a thousand miles away; it is the home the law has decided to hang on you. That one line on the file is what decides where you pay, where you file, and whose rules reach you. Companies get a line like it too.
可以想成一份正式檔案上寫著一個地址，旁邊是你的名字。那不一定是你今晚睡覺的地方，可能還隔著一千公里；那是法律決定掛在…更多收起
可以想成一份正式檔案上寫著一個地址，旁邊是你的名字。那不一定是你今晚睡覺的地方，可能還隔著一千公里；那是法律決定掛在你身上的「家」。檔案上那一行，決定你在哪裡繳、在哪裡報、誰的規定管得到你。公司也有這樣的一行。Two branches
公司的註冊地
同一行地址掛在一個組織身上：看的是註冊在哪，不是人坐在哪。
adjective · C2
Officially registered in a particular country or state, so that is where a company or a fund has its legal home and where its taxes and paperwork belong.
註冊設立於（公司、基金）
原始詞典資料2 筆記錄
以下是外部詞典記錄的用法，原文照列，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
domiciledadj
- 1
Living, residing or (of a company) based (in a particular place).
- The ability to shift profits to low-tax countries by locating intellectual property in them[…]is often assumed to be the preserve of high-tech companies.[…]current tax rules make it easy for all sorts of firms to generate[…]“stateless income”: profit subject to tax in a jurisdiction that is neither the location of the factors of production that generate the income nor where the parent firm is domiciled.
這個拼法也被記錄為下列字的變化形：
資料來源：英文維基詞典 English Wiktionary（CC BY-SA 4.0）。 原文照列，未經改寫。