{"id":11583,"date":"2014-12-07T16:50:46","date_gmt":"2014-12-08T00:50:46","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11583"},"modified":"2014-12-07T17:01:45","modified_gmt":"2014-12-08T01:01:45","slug":"%e3%82%ad%e3%83%a3%e3%83%94%e3%82%bf%e3%83%ab%e3%82%b2%e3%82%a4%e3%83%b3%e3%83%bb%e9%81%a9%e6%a0%bc%e9%85%8d%e5%bd%93%e6%89%80%e5%be%97%e7%a8%8e%e7%8e%87%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e8%aa%a4","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2014\/12\/07\/11583","title":{"rendered":"\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u30fb\u9069\u683c\u914d\u5f53\u6240\u5f97\u7a0e\u7387\u306b\u95a2\u3059\u308b\u8aa4\u89e3"},"content":{"rendered":"<p>\u300c\u67d0\u6240\u3067\u7a0e\u91d1\u306e\u8a71\u300d\u3092\u3057\u3066\u3044\u305f\u3068\u304d\u306b\u3001(\u9577\u671f)\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u9069\u683c\u914d\u5f53(qualified dividends)\u6240\u5f97\u306b\u95a2\u3059\u308b\u512a\u9047\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u3061\u3087\u3063\u3068\u30e2\u30e4\u30e2\u30e4\u3057\u305f\u90e8\u5206\u304c\u982d\u3092\u304b\u3059\u3081\u305f\u306e\u3060\u304c\u3001\u305d\u306e\u5834\u3067\u306f\u3042\u307e\u308a\u6c17\u306b\u305b\u305a\u306b\u6d41\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u305d\u306e\u5f8c\u3001\u30e2\u30e4\u30e2\u30e4\u3092\u89e3\u6d88\u3059\u308b\u3079\u304f\u6539\u3081\u3066\u8abf\u3079\u3066\u307f\u308b\u3068\u3001\u3044\u307e\u307e\u3067\u3053\u308c\u3089\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u3068\u3093\u3067\u3082\u306a\u3044\u8aa4\u89e3\u3092\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u3044\u307e\u3055\u3089\u306a\u304c\u3089\u6c17\u304c\u3064\u3044\u3066\u3057\u307e\u3063\u305f\u3002\u8aa4\u89e3\u3057\u3066\u3044\u305f\u4e3b\u306a\u90e8\u5206\u3092\u5bfe\u8c61\u306b\u3001\u6b63\u3057\u3044(\u3068\u73fe\u6642\u70b9\u3067\u4fe1\u3058\u3066\u3044\u308b)\u5185\u5bb9\u3092\u7b87\u6761\u66f8\u304d\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a:<\/p>\n<ul>\n<li>\u3053\u306e\u512a\u9047\u7a0e\u7387(0,15,20%)\u306f\u3001\u5b9a\u7387\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306b\u306f\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3067\u3042\u308b<\/li>\n<li>Ordinary Income\u306etax\u30d6\u30e9\u30b1\u30c3\u30c8\u3092\u6c7a\u3081\u308b\u969b\u306e\u6240\u5f97\u304b\u3089\u306f\u3001\u512a\u9047\u7a0e\u7387\u5bfe\u8c61\u306e\u6240\u5f97\u306f\u9664\u304b\u308c\u308b<\/li>\n<li>\u4e00\u65b9\u3001\u512a\u9047\u7a0e\u7387\u306e\u5177\u4f53\u7684\u306a\u5024\u306f\u3001ordinary income\u3082\u542b\u3081\u305f\u6240\u5f97\u5168\u4f53\u306e\u984d\u3067\u6c7a\u307e\u308b<\/li>\n<\/ul>\n<p><!--more--><br \/>\n\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u8003\u3048\u3066\u307f\u308b:<\/p>\n<ul>\n<li>Status: Single<\/li>\n<li>\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u5168\u4f53(Form 1040 Line 43): $50000<\/li>\n<li>Qualified Dividends (Form 1040 Line 9b): $40000<\/li>\n<\/ul>\n<p>\u3064\u307e\u308a\u3001\u512a\u9047\u7a0e\u7387\u5bfe\u8c61\u306e\u6240\u5f97\u304c$4\u4e07\u3001\u305d\u308c\u4ee5\u5916\u306eordinary income\u304c$1\u4e07\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u3001Form 1040\u306e<a href=\"http:\/\/www.irs.gov\/file_source\/pub\/irs-pdf\/i1040.pdf\">2013\u5e74\u7248instruction(PDF)<\/a>\u306b\u8a18\u8f09\u306e&#8221;Quqlified Dividends and Capital Gain Tax Worksheet&#8221;(44\u30da\u30fc\u30b8\u76ee)\u306b\u3057\u305f\u304c\u3063\u3066\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u3068\u3001<\/p>\n<ul>\n<li>Qualified Dividends\u306e\u3046\u3061\u3001ordinary income\u3068\u5408\u308f\u305b\u3066$36250\u3068\u306a\u308b$26250\u5206\u306b\u3064\u3044\u3066\u306f\u7121\u7a0e\u3002$36250\u306fordinary income\u306esingle\u7528tax table\u306b\u304a\u3044\u306615%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u4e0a\u9650<\/li>\n<li>Qualified Dividends\u306e\u6b8b\u308a\u306e$13750\u306b\u3064\u3044\u3066\u306f15%\u3067\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<li>Ordinary Income\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u306fQualified Dividends\u3068\u306f\u5b8c\u5168\u306b\u72ec\u7acb\u306b\u8a08\u7b97\u3055\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001$8925\u307e\u3067\u306e10%\u5206\u3068\u3001\u305d\u308c\u3092\u8d85\u3048\u308b$1075\u306e15%\u306e\u5408\u8a08\u304c\u7a0e\u91d1\u306b\u306a\u308a\u3001\u30d6\u30e9\u30b1\u30c3\u30c8\u306f15%<\/li>\n<\/ul>\n<p>\u3053\u3053\u3067\u3001\u307e\u305a\u3001(ordinary income\u306e)tax\u30d6\u30e9\u30b1\u30c3\u30c8\u306f15%\u3067\u3042\u308b\u304c\u3001qualified dividends\u5168\u4f53\u306b0%\u306e\u512a\u9047\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3002\u307e\u305f\u3001qualified dividends\u306e\u4e00\u90e8\u306b\u306f0%\u3001\u5225\u306a\u4e00\u90e8\u306b\u306f15%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u8d85\u904e\u7d2f\u9032\u8ab2\u7a0e\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u3002\u3055\u3089\u306b\u3001\u8ab2\u7a0e\u6240\u5f97\u5168\u4f53($5\u4e07)\u306b\u5bfe\u3057\u3066tax table\u3092\u5f53\u3066\u306f\u3081\u308b\u3068\u30d6\u30e9\u30b1\u30c3\u30c8\u306f25%\u306b\u306a\u308b\u306f\u305a\u3060\u304c\u3001\u5b9f\u969b\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u306f\u7d14\u7c8b\u306aordinary income\u76f8\u5f53\u5206\u3060\u3051\u306e15%\u3067\u3042\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f(\u3057\u305f\u304c\u3063\u3066\u3082\u3057\u4ed6\u306b\u5229\u5b50\u306a\u3069\u306e\u6240\u5f97\u304c\u767a\u899a\u3057\u305f\u3089\u3001\u305d\u308c\u306f15%\u3067\u8ab2\u7a0e\u3055\u308c\u308b)\u3002<\/p>\n<p>\u3053\u306e\u7406\u89e3\u306b\u81f3\u308b\u4ee5\u524d\u306f\u3001\u512a\u9047\u7a0e\u7387\u306f\u5b9a\u7387\u3060\u3068\u601d\u3063\u3066\u3044\u305f\u3002\u307e\u305f\u3001\u305d\u306e\u7387\u3092\u6c7a\u3081\u308b\u300c\u30d6\u30e9\u30b1\u30c3\u30c8\u300d\u306f\u512a\u9047\u5bfe\u8c61\u6240\u5f97\u3082\u542b\u3081\u305f\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u5168\u4f53\u3092tax table\u306b\u5f53\u3066\u306f\u3081\u3066\u6c42\u3081\u308b\u306e\u3060\u3068\u601d\u3063\u3066\u3044\u305f(\u3053\u3061\u3089\u306b\u3064\u3044\u3066\u306f\u3001\u3082\u3057\u305d\u3046\u3067\u306a\u3051\u308c\u3070ordinary income 0\u306e\u5834\u5408\u306b\u4f55\u767e\u4e07\u30c9\u30eb\u3082\u306e\u512a\u9047\u5bfe\u8c61\u6240\u5f97\u304c\u3042\u3063\u3066\u30820%\u8ab2\u7a0e\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u660e\u3089\u304b\u306b\u304a\u304b\u3057\u3044\u306e\u3067)\u3002\u304c\u3001<a href=\"http:\/\/www.irs.gov\/publications\/p550\/index.html\">IRS\u306ePub 550<\/a>\u3092\u3088\u304f\u3088\u304f\u8aad\u3080\u3068\u3001<\/p>\n<blockquote><p>\n the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%\n<\/p><\/blockquote>\n<p>\u3068\u3042\u308a\u3001&#8221;maximum&#8221;\u3068\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5b9f\u969b\u306b\u306f\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3067\u3042\u308b\u3053\u3068\u304c\u8aad\u307f\u53d6\u308c\u306a\u304f\u3082\u306a\u3044\u3002\u3068\u306f\u3044\u3048\u3001\u3053\u306e\u8a18\u8ff0\u3060\u3051\u3067\u4e0a\u8a18\u306e\u7406\u89e3\u306b\u81f3\u308b\u306e\u306f\u307e\u305a\u7121\u7406\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002Form 1040\u306eworksheet\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u307f\u308b\u307e\u3067\u306f\u308f\u304b\u3089\u306a\u3044\u3088\u3046\u306a\u6c17\u304c\u3059\u308b\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u4e16\u306e\u4e2d\u306e\u4ed6\u306e\u4eba\u3082\u6848\u5916\u8aa4\u89e3\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305f\u3068\u3048\u3070\u3001<a href=\"http:\/\/en.wikipedia.org\/wiki\/Qualified_dividend\">wikipedia\u306equalified dividend\u306e\u8aac\u660e<\/a>\u3092\u898b\u308b\u3068\u3001<\/p>\n<blockquote><p>\n  from 2008 to 2012, the tax rate on qualified dividends was reduced to 0% for taxpayers in the 10% and 15% ordinary income tax brackets, and starting in 2013 the rates on qualified dividends are 0%, 15% and 20%.\n<\/p><\/blockquote>\n<p>\u3068\u3042\u308b\u304c\u3001\u3053\u306e\u8a18\u8ff0\u306f\u4eee\u306b\u9593\u9055\u3044\u3067\u306a\u3044\u3068\u3057\u3066\u3082\u5c11\u306a\u304f\u3068\u3082\u66d6\u6627\u3060\u308d\u3046\u3002\u307e\u305a\u3001\u666e\u901a\u306b\u8aad\u3080\u3068\u5b9a\u7387\u3067\u3042\u308b\u304b\u306e\u3088\u3046\u306b\u89e3\u91c8\u3055\u308c\u308b\u3060\u308d\u3046\u3057\u3001\u3053\u306e\u6587\u8108\u306b\u304a\u3051\u308b&#8221;ordinary income tax brackets&#8221;\u306e\u610f\u5473\u3082\u66d6\u6627\u3067\u3042\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u7d66\u4e0e\u304c\u6240\u5f97\u306e\u5927\u534a\u3067\u3001\u305d\u308c\u306b\u6bd4\u3079\u308b\u3068\u3054\u304f\u308f\u305a\u304b\u306a\u512a\u9047\u5bfe\u8c61\u6240\u5f97\u304c\u3042\u308b\u3060\u3051\u3001\u3068\u3044\u3046\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u8aa4\u89e3\u3057\u305f\u307e\u307e\u3067\u3082\u7d50\u679c\u306f\u4e00\u7dd2\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u305d\u3046\u3002\u3053\u306e\u5834\u5408\u306f\u771f\u306etax\u30d6\u30e9\u30b1\u30c3\u30c8\u3068\u512a\u9047\u7a0e\u7387\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u306f\u304a\u305d\u3089\u304f\u540c\u4e00\u3060\u308d\u3046\u3057\u3001\u512a\u9047\u5bfe\u8c61\u6240\u5f97\u5206\u304c0,15,20\u306e\u533a\u5206\u306b\u307e\u305f\u304c\u308b\u53ef\u80fd\u6027\u3082\u975e\u5e38\u306b\u4f4e\u3044\u3068\u601d\u308f\u308c\u308b\u306e\u3067\u3002\u307e\u305f\u3001\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001worksheet\u3092\u4f7f\u3063\u3066\u81ea\u5206\u3067\u8a08\u7b97\u3057\u3066\u7533\u544a\u3059\u308b\u4eba\u306f(\u3053\u306e\u512a\u9047\u3092\u53d7\u3051\u308b\u3088\u3046\u306a\u4eba\u306e\u4e2d\u306b\u306f)\u307b\u3068\u3093\u3069\u3044\u306a\u3044\u3060\u308d\u3046\u3057\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3084\u3089\u305b\u308b\u306b\u305b\u3088\u4f1a\u8a08\u58eb\u306b\u983c\u3080\u306b\u305b\u3088\u3001\u4eee\u306b\u3082\u30d7\u30ed\u306a\u3089\u305d\u306e\u8a08\u7b97\u306fworksheet\u306b\u3057\u305f\u304c\u3063\u305f\u6b63\u3057\u3044\u3082\u306e\u3060\u308d\u3046\u304b\u3089\u3001\u4e00\u822c\u306e\u7d0d\u7a0e\u8005\u304c\u6c17\u306b\u3059\u308b\u3053\u3068\u3067\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u305d\u308c\u3067\u3082\u500b\u4eba\u7684\u306b\u306f\u30e2\u30e4\u30e2\u30e4\u304c\u6674\u308c\u3066\u3059\u3063\u304d\u308a\u3067\u304d\u305f\u306e\u3067\u3088\u304b\u3063\u305f\u3002(\u3042\u3068\u3001\u3044\u3064\u3082\u306a\u304c\u3089\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u5236\u306e\u8907\u96d1\u602a\u5947\u3055\u306b\u5446\u308c\u3055\u305b\u3089\u308c\u305f &#8211; \u305f\u3068\u3048\u3070\u65e5\u672c\u306e\u3088\u3046\u306a\u5b8c\u5168\u5206\u96e2\u3067\u5b9a\u7387\u306e\u8ab2\u7a0e\u65b9\u5f0f\u3068\u6bd4\u3079\u308b\u3068\u8907\u96d1\u3055\u306f\u4e00\u76ee\u77ad\u7136\u3067\u3042\u308b)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u67d0\u6240\u3067\u7a0e\u91d1\u306e\u8a71\u300d\u3092\u3057\u3066\u3044\u305f\u3068\u304d\u306b\u3001(\u9577\u671f)\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3068\u9069\u683c\u914d\u5f53(qualified dividends)\u6240\u5f97\u306b\u95a2\u3059\u308b\u512a\u9047\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u3061\u3087\u3063\u3068\u30e2\u30e4\u30e2\u30e4\u3057\u305f\u90e8\u5206\u304c\u982d\u3092\u304b\u3059\u3081\u305f\u306e\u3060\u304c\u3001\u305d\u306e\u5834\u3067\u306f\u3042\u307e\u308a\u6c17\u306b\u305b\u305a\u306b\u6d41\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u305d\u306e\u5f8c\u3001\u30e2\u30e4\u30e2\u30e4\u3092\u89e3\u6d88\u3059\u308b\u3079\u304f\u6539\u3081\u3066\u8abf\u3079\u3066\u307f\u308b\u3068\u3001\u3044\u307e\u307e\u3067\u3053\u308c\u3089\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u3068\u3093\u3067\u3082\u306a\u3044\u8aa4\u89e3\u3092\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u3044\u307e\u3055\u3089\u306a\u304c\u3089\u6c17\u304c\u3064\u3044\u3066\u3057\u307e\u3063\u305f\u3002\u8aa4\u89e3\u3057\u3066\u3044\u305f\u4e3b\u306a\u90e8\u5206\u3092\u5bfe\u8c61\u306b\u3001\u6b63\u3057\u3044(\u3068\u73fe\u6642\u70b9\u3067\u4fe1\u3058\u3066\u3044\u308b)\u5185\u5bb9\u3092\u7b87\u6761\u66f8\u304d\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a: 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