{"id":11612,"date":"2015-01-10T22:56:56","date_gmt":"2015-01-11T06:56:56","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11612"},"modified":"2015-01-10T23:05:44","modified_gmt":"2015-01-11T07:05:44","slug":"wash-sale%e3%81%a8%e7%a8%8e%e5%84%aa%e9%81%87%e5%8f%a3%e5%ba%a7","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/01\/10\/11612","title":{"rendered":"Wash Sale\u3068\u7a0e\u512a\u9047\u53e3\u5ea7"},"content":{"rendered":"

\u5e74\u672b\u5e74\u59cb\u3067\u8cc7\u7523\u306e\u69cb\u6210\u3092\u898b\u76f4\u305d\u3046\u3068\u3057\u3066\u3044\u3066\u3001\u300c\u901a\u5e38\u3060\u3068wash sale<\/a>\u3068\u307f\u306a\u3055\u308c\u308b\u5f62\u3067\u58f2\u5374\u3057\u305f\u8cc7\u7523\u3092\u7a0e\u512a\u9047\u53e3\u5ea7(\u305f\u3068\u3048\u3070IRA)\u3067\u8cb7\u3044\u76f4\u3057\u305f\u5834\u5408\u3082\u3084\u306f\u308awash sale\u6271\u3044\u306b\u306a\u308b(\u305f\u3081\u640d\u5931\u8a08\u4e0a\u3067\u304d\u306a\u3044)\u306e\u304b\uff1f\u300d\u3068\u3044\u3046\u306e\u304c\u3075\u3068\u7591\u554f\u306b\u306a\u3063\u305f\u306e\u3067\u8abf\u3079\u3066\u307f\u305f\u3068\u3053\u308d\u3001\u307e\u305f\u3057\u3066\u3082\u30a2\u30e1\u30ea\u30ab\u7a0e\u5236\u306e\u8907\u96d1\u602a\u5947\u3055\u306b\u906d\u9047\u3059\u308b\u30cf\u30e1\u306b\u306a\u3063\u305f\u2026
\n<\/p>\n

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\u307e\u3042\u3053\u308c\u3067wash sale\u3092\u8fc2\u56de\u3067\u304d\u308b\u306a\u3089\u660e\u3089\u304b\u904e\u304e\u308bloophole\u3060\u304b\u3089\u3001\u3055\u3059\u304c\u306b\u3053\u3093\u306a\u306e\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3060\u308d\u3046\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u30b9\u30c3\u30ad\u30ea\u3001\u3068\u601d\u3063\u305f\u306e\u3060\u304c\u3001\u3088\u304f\u3088\u304f\u8aad\u3080\u3068\u3001Pub 550\u306fIRA\u3068Roth IRA\u3092\u540d\u6307\u3057\u3057\u3066\u3044\u3066\u3001\u305f\u3068\u3048\u3070401(k)\u3067\u8cb7\u3044\u76f4\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u306f\u4e0d\u660e(\u3068\u3044\u3046\u304bIRA\u3060\u3051\u3092\u540d\u6307\u3057\u3057\u3066\u30c0\u30e1\u3068\u3044\u3063\u3066\u3044\u3066\u4e00\u822c\u5316\u3057\u3066\u3044\u306a\u3044\u4ee5\u4e0a\u4ed6\u306e\u512a\u9047\u53e3\u5ea7\u3067\u306fOK)\u3068\u3044\u3046\u3088\u3046\u306b\u3082\u89e3\u91c8\u3067\u304d\u308b\u3002<\/p>\n

\u305d\u3053\u3067\u3055\u3089\u306b”wash sale 401k”\u306a\u3069\u3067\u3050\u3050\u3063\u3066\u307f\u308b\u3068\u3001\u304a\u4e0a\u306b\u3088\u308b\u305a\u3070\u308a\u306e\u7b54\u3048\u306f(\u5c11\u306a\u304f\u3068\u3082\u3059\u3050\u76ee\u306b\u5165\u308b\u7bc4\u56f2\u5185\u306e\u691c\u7d22\u7d50\u679c\u306b\u306f)\u898b\u5f53\u305f\u3089\u305a\u3001web\u4e0a\u306e\u4ed6\u306e\u30bd\u30fc\u30b9\u3067\u306f\u898b\u89e3\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u6a21\u69d8\u3002\u305f\u3068\u3048\u3070Bogleheads\u306ewiki<\/a>\u3067\u306f\u3055\u3089\u308a\u3068401(k)\u3082IRA\u3068\u540c\u5217\u306b\u4e26\u3079\u3089\u308c\u3066(wash sale\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u8a00\u3063\u3066)\u3044\u308b\u3002\u4e00\u65b9\u3001Yahoo! answers<\/a>\u306e”best answer”\u306f\u3055\u3089\u308a\u3068”wash sale\u306f\u9069\u7528\u3055\u308c\u306a\u3044”\u3068\u8a00\u3063\u3066\u3044\u308b(\u307e\u3042\u3053\u306e\u56de\u7b54\u8005\u306e\u7406\u89e3\u30ec\u30d9\u30eb\u306f\u3061\u3087\u3063\u3068\u602a\u3057\u3044\u6c17\u3082\u3059\u308b\u304c\u2026)\u3002<\/p>\n

\u691c\u7d22\u3057\u3066\u898b\u3064\u304b\u3063\u305f\u60c5\u5831\u306e\u4e2d\u3067\u306f\u3001\u3069\u3053\u304b\u306eCPA\u304c\u66f8\u3044\u305fblog<\/a>\u304c\u4e00\u756a\u7d0d\u5f97\u3067\u304d\u305f\u3002\u307e\u305a\u3001IRA\u306b\u3064\u3044\u3066\u306e\u6271\u3044\u3092\u5b9a\u3081\u305f2008\u5e74\u306eIRS\u306e\u6c7a\u5b9a(PDF<\/a>)\u3092\u6307\u3057\u3066\u3001\u3053\u308c\u304cIRA\u3092\u540d\u6307\u3057\u3057\u3066\u3044\u3066401(k)\u306b\u3064\u3044\u3066\u4f55\u3082\u8ff0\u3079\u3066\u306a\u3044\u3053\u3068\u3092\u6307\u6458\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u3053\u306e\u4eba\u306e\u77e5\u308b\u9650\u308a\u3067\u306f401(k)\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u660e\u8a18\u3057\u305f\u516c\u5f0f\u306e\u60c5\u5831\u306f\u306a\u3044\u3068\u3082\u8a00\u3063\u3066\u3044\u308b\u3002\u305d\u306e\u4e0a\u3067\u30012008\u5e74\u306e\u6c7a\u5b9a\u306b\u81f3\u3063\u305f\u6839\u62e0\u306f401(k)\u306b\u3082\u9069\u7528\u3067\u304d\u308b\u3068\u8003\u3048\u308b\u306e\u304c\u307b\u307c\u660e\u3089\u304b\u306a\u306e\u3067\u3001401(k)\u3067\u306e\u8cb7\u3044\u76f4\u3057\u306a\u3089wash sale\u306b\u306a\u3089\u306a\u3044\u3068\u4eee\u5b9a\u3059\u308b\u306e\u306f\u5371\u306a\u3044\u3068\u306e\u610f\u898b\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n

2008\u5e74\u306e\u6c7a\u5b9a\u306e\u4e2d\u306b\u51fa\u3066\u304f\u308b\u88c1\u5224\u306e\u3068\u3053\u308d\u306e\u4e0b\u308a\u3042\u305f\u308a\u304b\u3089\u63a8\u6e2c\u3059\u308b\u3068\u3001\u540d\u76ee\u4e0a\u306e\u8cfc\u5165\u8005\u304c\u3082\u3068\u3082\u3068\u306e\u58f2\u5374\u3092\u3057\u305f\u500b\u4eba\u3067\u306a\u3044(\u305f\u3068\u3048\u3070\u30ea\u30bf\u30a4\u30a2\u30e1\u30f3\u30c8\u53e3\u5ea7\u95a2\u9023\u306e”trust”)\u3068\u3057\u3066\u3082\u3001\u5b9f\u8cea\u7684\u306b\u305d\u306e\u500b\u4eba\u304c\u3069\u306e\u8cc7\u7523\u3092\u3044\u3064\u8cb7\u3046\u304b\u304c\u6307\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308c\u3070wash sale\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3001\u3068\u3044\u3046\u7406\u5c48\u3089\u3057\u3044\u3002\u305d\u3053\u3067\u3082\u3046\u4e00\u3064\u63a8\u6e2c\u3059\u308b\u3068\u3001401(k)\u306e\u5834\u5408\u3060\u3068\u3001\u53e3\u5ea7\u306e\u6301\u3061\u4e3b\u304c\u7ba1\u7406\u4f1a\u793e\u306b\u904b\u7528\u3092\u4e38\u6295\u3052\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3082\u3042\u3063\u305f\u308a\u3057\u3066\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u305f\u307e\u305f\u307e\u540c\u7a2e\u306e\u8cc7\u7523\u3092\u540c\u6642\u671f\u306b\u8cb7\u3044\u76f4\u3059\u5f62\u306b\u306a\u3063\u3066\u3044\u305f\u308a\u3059\u308b(\u3053\u3068\u3082\u591a\u3044\uff1f)\u304b\u3082\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u3042\u3048\u3066\u3053\u306e\u6c7a\u5b9a\u306e\u7bc4\u56f2\u3001\u304a\u3088\u3073\u305d\u308c\u3092\u53d7\u3051\u3066\u3067\u304d\u305f\u3068\u601d\u308f\u308c\u308b\u73fe\u5728\u306ePub 550\u306b\u306f401(k)\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n

\u7b46\u8005\u306e\u5834\u5408\u3060\u3068\u3001\u3068\u304f\u306b\u3054\u304f\u6700\u8fd1401(k)\u3082Vanguard\u6271\u3044\u306b\u306a\u3063\u3066\u3001\u53d6\u308a\u6271\u3044\u30d5\u30a1\u30f3\u30c9\u3082Vangurd\u306e\u666e\u901a\u306e\u30d5\u30a1\u30f3\u30c9\u304c\u7d50\u69cb\u666e\u901a\u306b\u4e26\u3093\u3067\u3044\u305f\u308a\u3059\u308b\u306e\u3067\u3001\u9078\u629e\u80a2\u304c\u72ed\u3044\u3060\u3051\u3067IRA\u3068\u540c\u7b49\u306b\u6271\u308f\u308c\u308b\u3068\u8003\u3048\u308b\u307b\u3046\u304c\u5b89\u5168\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n

401(k)\u306e\u5834\u5408\u306e\u6271\u3044\u304c\u516c\u5f0f\u306b\u3069\u3046\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u4f9d\u7136\u3084\u3084\u30e2\u30e4\u30e2\u30e4\u3059\u308b\u3082\u306e\u306e\u3001\u3053\u308c\u3067\u4e00\u5fdc\u30b9\u30c3\u30ad\u30ea\u3067\u304d\u305f\u3002\u3057\u304b\u3057\u3001\u305d\u3082\u305d\u3082wash sale\u306e\u6982\u5ff5\u304b\u3089\u3057\u3066\u8907\u96d1\u602a\u5947(\u305f\u3068\u3048\u3070\u65e5\u672c\u306e\u8b72\u6e21\u640d\u306b\u306f\u3053\u3046\u3044\u3046\u5236\u5ea6\u306f\u306a\u3044\u306f\u305a)\u306a\u306e\u306b\u3001IRA\u3067\u8cb7\u3044\u76f4\u3059\u3068\u3055\u3089\u306b\u4e0d\u5229\u3068\u304b\u3001IRA\u3068401(k)\u306e\u6271\u3044\u306e\u5dee\u304c\u66d6\u6627\u3068\u304b\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u5236\u306e\u8907\u96d1\u3055\u306f\u75c5\u7684\u3067\u3042\u308b\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"

\u5e74\u672b\u5e74\u59cb\u3067\u8cc7\u7523\u306e\u69cb\u6210\u3092\u898b\u76f4\u305d\u3046\u3068\u3057\u3066\u3044\u3066\u3001\u300c\u901a\u5e38\u3060\u3068wash sale\u3068\u307f\u306a\u3055\u308c\u308b\u5f62\u3067\u58f2\u5374\u3057\u305f\u8cc7\u7523\u3092\u7a0e\u512a\u9047\u53e3\u5ea7(\u305f\u3068\u3048\u3070IRA)\u3067\u8cb7\u3044\u76f4\u3057\u305f\u5834\u5408\u3082\u3084\u306f\u308awash sale\u6271\u3044\u306b\u306a\u308b(\u305f\u3081\u640d\u5931\u8a08\u4e0a\u3067\u304d\u306a\u3044)\u306e\u304b\uff1f\u300d\u3068\u3044\u3046\u306e\u304c\u3075\u3068\u7591\u554f\u306b\u306a\u3063\u305f\u306e\u3067\u8abf\u3079\u3066\u307f\u305f\u3068\u3053\u308d\u3001\u307e\u305f\u3057\u3066\u3082\u30a2\u30e1\u30ea\u30ab\u7a0e\u5236\u306e\u8907\u96d1\u602a\u5947\u3055\u306b\u906d\u9047\u3059\u308b\u30cf\u30e1\u306b\u306a\u3063\u305f\u2026<\/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-11612","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\/11612","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=11612"}],"version-history":[{"count":6,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11612\/revisions"}],"predecessor-version":[{"id":11619,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11612\/revisions\/11619"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}