新日米租税条約上の日本の居住者（Resident）の定義は、すべての所得（全世界所得）が日本で課税される者となっています。（日米租税条約第4条1項） 従って、米国の大学などに研究等の目的で滞在し、その活動に対して所得を受けている場合、その所得に対して日本で課税対象となる場合
（日本の税法上居住者（Resident）扱いの場合）のみ、新日米租税条約第20条による免税措置を受けることができることになります。以下に条約の原文を示します。
ARTICLE 20 （新日米租税条約第20条）
1. An individual who visits a Contracting State temporarily for the
purpose of teaching or conducting
research at a university, college, school or other educational
institution in that Contracting State, and who continues to be a
resident, within the meaning of paragraph 1 of Article 4, of
the other Contracting State, shall be exempt from tax in the
first-mentioned Contracting State on any remuneration for such teaching
or research for a period not exceeding two years from the date of his
arrival.
2. The provisions of paragraph 1 shall not
apply to income from research if such research is undertaken primarily
for the private benefit of one or more specific persons.
ARTICLE 4 （新日米租税条約第4条）
1. For the purposes of this Convention, the term “resident of a
Contracting State” means any person who, under the laws of that
Contracting State, is liable to tax therein by reason of his
domicile, residence, citizenship, place of head or main office, place of
incorporation, or any other criterion of a similar nature, and also
includes:
(a) that Contracting State and any
political subdivision or local authority thereof;
(b) a pension fund organized under the laws of that Contracting
State; and
(c) a person organized under the laws of that Contracting State and
established and maintained in that Contracting State exclusively for
a religious, charitable, educational, scientific, artistic, cultural
or public purpose, even if the person is exempt from tax in that
Contracting State.
This term, however, does not include any
person who is liable to tax in that Contracting State in respect only of
income from sources in that Contracting State, or of profits
attributable to a permanent establishment in that Contracting State.
