{"id":11566,"date":"2014-11-28T22:43:46","date_gmt":"2014-11-29T06:43:46","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11566"},"modified":"2014-11-28T22:43:46","modified_gmt":"2014-11-29T06:43:46","slug":"espp%e3%83%87%e3%83%93%e3%83%a5%e3%83%bc%e8%a8%98%e9%8c%b2-%e8%bf%bd%e3%80%85%e8%a8%98","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2014\/11\/28\/11566","title":{"rendered":"ESPP\u30c7\u30d3\u30e5\u30fc\u8a18\u9332: \u8ffd\u3005\u8a18"},"content":{"rendered":"<p>ESPP(Employee Stock Purchase Plan)\u306b\u95a2\u3059\u308b<a href=\"http:\/\/www.jinmei.org\/blog\/2014\/11\/07\/11541\">\u6700\u521d\u306e\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u3001\u7a0e\u91d1\u51e6\u7406\u306b\u95a2\u3057\u30661099-B\u306e\u5185\u5bb9\u304c\u300c\u4e0d\u6b63\u78ba\u300d\u306a\u305f\u3081\u306b\u7a0e\u91d1\u306e\u4e8c\u91cd\u53d6\u3089\u308c\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3089\u3057\u3044\u3068\u3044\u3046\u6ce8\u610f\u3092\u66f8\u3044\u305f\u3002\u5b9f\u306f\u6700\u8fd1\u306e\u898f\u5236\u306e\u5909\u66f4(\u6539\u60aa\u3068\u547c\u3073\u305f\u3044\u304c\u2026)\u306b\u3088\u308a\u30012014\u5e74\u304b\u3089\u306fESPP\u306b\u95a2\u3059\u308b1099-B\u306e\u5185\u5bb9\u306f\u300c\u5e38\u306b\u4e0d\u6b63\u78ba\u300d\u306b\u306a\u308b\u3089\u3057\u3044\u3002<br \/>\n<!--more--><br \/>\n<a href=\"http:\/\/www.irs.gov\/publications\/p525\">Pub 525<\/a>\u306e\u5177\u4f53\u4f8b\u306e\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u308b\u3068\u3001<\/p>\n<ul>\n<li>Offering date\u6642\u306e\u4fa1\u683c $22<\/li>\n<li>Purchase date\u6642\u306e\u4fa1\u683c $23<\/li>\n<li>\u5b9f\u969b\u306e\u8cfc\u5165\u6642\u306e\u4fa1\u683c $20<\/li>\n<li>\u58f2\u5374\u6642\u306e\u4fa1\u683c $30<\/li>\n<\/ul>\n<p>\u3067100\u682a\u58f2\u8cb7\u3057\u305f\u3068\u3059\u308b\u3068\u30011099-B\u306ecost basis\u306f\u5b9f\u969b\u306e\u8cb7\u5024$20\/\u682a\u3092\u5143\u306b\u3057\u305f$2000\u306b\u306a\u308b\u3089\u3057\u3044(\u3053\u3053\u3067\u306f\u624b\u6570\u6599\u7b49\u306f\u7121\u8996\u3059\u308b)\u3002\u3053\u306e\u5024\u3092\u305d\u306e\u307e\u307e\u4f7f\u3063\u3066\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u8a08\u7b97\u3059\u308b\u3068$1000\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cfc\u5165\u5f8c\u3059\u3050\u306b\u58f2\u5374\u3057\u305f\u305f\u3081holding period requirement\u306f\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3001\u4f1a\u793e\u306e\u51e6\u7406\u304c\u3061\u3083\u3093\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u3001W-2\u306b\u306fPurchase date\u3067\u306e\u6642\u4fa1\u3068\u5b9f\u969b\u306e\u8cb7\u5024\u306e\u5dee\u5206\u3067\u3042\u308b$300\u304c\u7d66\u4e0e\u3068\u3057\u3066\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u3053\u3061\u3089\u3082\u305d\u306e\u307e\u307e\u4f7f\u3063\u3066\u7533\u544a\u3059\u308b\u3068\u3001\u3053\u306e\u7d66\u4e0e\u5206\u306b\u5bfe\u3057\u3066\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u306f\u3001\u5b9f\u969b\u306e\u7533\u544a\u306b\u304a\u3044\u3066cost basis\u3092\u7d66\u4e0e\u76f8\u5f53\u984d\u3060\u3051\u4e0a\u4e57\u305b\u3057\u305f$2300\u306b\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u30c7\u30d3\u30e5\u30fc\u6226\u3067\u3042\u308b\u7b46\u8005\u306b\u3068\u3063\u3066\u306fESPP\u95a2\u9023\u306e\u7533\u544a\u81ea\u4f53\u306f\u3058\u3081\u3066\u306a\u306e\u3067\u3001\u3053\u306e\u3042\u305f\u308a\u306e\u8abf\u6574\u306b\u3064\u3044\u3066TaxACT \u304c\u3069\u306e\u7a0b\u5ea6\u89aa\u5207\u306a\u306e\u304b(\u4f55\u304b\u81ea\u52d5\u3067\u3084\u3063\u3066\u304f\u308c\u308b\u306e\u304b\u3001\u305d\u3053\u307e\u3067\u3044\u304b\u306a\u304f\u3066\u3082Q&#038;A\u3067\u6ce8\u610f\u3057\u3066\u304f\u308c\u308b\u306e\u304b\u3068\u304b)\u308f\u304b\u3089\u306a\u3044\u306e\u3060\u304c\u3001\u304a\u305d\u3089\u304f\u81ea\u5206\u3067\u6c17\u3092\u3064\u3051\u3066\u624b\u4fee\u6b63\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3088\u3046\u306a\u6c17\u304c\u3059\u308b\u3002\u6765\u6625\u306e\u7533\u544a\u306e\u969b\u306b\u306f\u307e\u305a\u3053\u306e\u3053\u3068\u3092\u601d\u3044\u51fa\u3055\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3057\u3001\u305d\u306e\u4e0a\u3067\u9593\u9055\u3044\u306e\u306a\u3044\u3088\u3046\u306b\u4fee\u6b63\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3002\u3057\u304b\u30821099-B\u8a18\u8f09\u306ecost basis\u3068\u9055\u3046\u3068\u3044\u3046\u3053\u3068\u3067IRS\u304b\u3089\u3064\u307e\u3089\u306a\u3044(\u9593\u9055\u3044\u306e)\u7a81\u3063\u8fbc\u307f\u3092\u53d7\u3051\u3066\u6226\u3046\u5fc5\u8981\u304c\u751f\u3058\u305f\u308a\u3068\u304b\u3057\u306a\u3044\u304b\u3082\u4e0d\u5b89\u3067\u3042\u308b\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u3053\u306e<del>\u6539\u60aa<\/del>\u6539\u8a02\u306e\u4e00\u6b21\u60c5\u5831\u306f<a href=\"http:\/\/www.irs.gov\/irb\/2013-20_IRB\/ar07.html#d0e886\">2013\u5e74\u6625\u9803\u306b\u767a\u8868\u3055\u308c\u305f\u516c\u5831<\/a>\u3060\u3068\u601d\u308f\u308c\u308b\u3002\u3053\u308c\u306b\u3088\u308b\u3068\u3001<\/p>\n<blockquote><p>brokers are not permitted to adjust basis to account for the exercise of a compensatory option that is granted or acquired on or after January 1, 2014.<\/p><\/blockquote>\n<p>\u3060\u305d\u3046\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u3001<\/p>\n<blockquote><p>This approach will eliminate confusion and uncertainty for an employee who has exercised a compensatory option. Under the permissive adjustment rule in the proposed regulations, without an indicator on Form 1099-B, an employee would not necessarily know whether the basis of the stock acquired through the exercise of a compensatory option had been adjusted by a broker to account for any income recognized by the employee due to the option exercise. By prohibiting adjustment by a broker, an employee will know that the basis number reported by the broker only reflects the strike price paid for the stock and that a basis adjustment may be necessary to reflect the full amount paid by the employee.<\/p><\/blockquote>\n<p>\u306a\u3069\u3068\u3042\u308a\u3001\u30d6\u30ed\u30fc\u30ab\u30fc\u5074\u3067\u306e1099-B\u306e\u4fee\u6b63\u3092\u4e00\u5f8b\u306b\u7981\u3058\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001employee\u5074\u306e\u51e6\u7406\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u5b09\u3057\u3044\u306f\u305a\u3001\u3068\u8a00\u3044\u305f\u3052\u3060\u304c\u3001\u5674\u98ef\u3082\u306e\u3067\u3042\u308b\u3002\u304a\u305d\u3089\u304f\u5927\u591a\u6570\u306e\u4eba\u304c\u4fee\u6b63\u304c\u5fc5\u8981\u306a\u3053\u3068\u306b\u6c17\u3065\u304b\u305a\u306b\u4e8c\u91cd\u53d6\u3089\u308c\u3057\u3066\u3044\u308b\u3053\u3068\u3060\u308d\u3046\u3002\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u5236\u306f\u5b9f\u306b\u5730\u96f7\u3060\u3089\u3051\u3067\u3042\u308b\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ESPP(Employee Stock Purchase Plan)\u306b\u95a2\u3059\u308b\u6700\u521d\u306e\u30a8\u30f3\u30c8\u30ea\u3067\u3001\u7a0e\u91d1\u51e6\u7406\u306b\u95a2\u3057\u30661099-B\u306e\u5185\u5bb9\u304c\u300c\u4e0d\u6b63\u78ba\u300d\u306a\u305f\u3081\u306b\u7a0e\u91d1\u306e\u4e8c\u91cd\u53d6\u3089\u308c\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3089\u3057\u3044\u3068\u3044\u3046\u6ce8\u610f\u3092\u66f8\u3044\u305f\u3002\u5b9f\u306f\u6700\u8fd1\u306e\u898f\u5236\u306e\u5909\u66f4(\u6539\u60aa\u3068\u547c\u3073\u305f\u3044\u304c\u2026)\u306b\u3088\u308a\u30012014\u5e74\u304b\u3089\u306fESPP\u306b\u95a2\u3059\u308b1099-B\u306e\u5185\u5bb9\u306f\u300c\u5e38\u306b\u4e0d\u6b63\u78ba\u300d\u306b\u306a\u308b\u3089\u3057\u3044\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-11566","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-finance"],"_links":{"self":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11566","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/comments?post=11566"}],"version-history":[{"count":3,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11566\/revisions"}],"predecessor-version":[{"id":11569,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11566\/revisions\/11569"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}