{"id":11647,"date":"2015-02-15T23:16:09","date_gmt":"2015-02-16T07:16:09","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11647"},"modified":"2015-03-05T22:14:40","modified_gmt":"2015-03-06T06:14:40","slug":"ira-recharacterization-ira-to-401k-rollover%e3%83%87%e3%83%93%e3%83%a5%e3%83%bc%e8%a8%98%e9%8c%b2","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/02\/15\/11647","title":{"rendered":"IRA Recharacterization (&#038; IRA-to-401k Rollover)\u30c7\u30d3\u30e5\u30fc\u8a18\u9332"},"content":{"rendered":"<p>2013\u5e747\u6708\u306b\u8ee2\u8077\u3057\u3066\u4ee5\u6765\u3001HSA\u3068\u304bESPP\u3068\u304b\u3001\u3044\u307e\u307e\u3067\u7d4c\u9a13\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u95a2\u9023\u306e\u5236\u5ea6\u3092(\u4e0d\u672c\u610f\u306a\u304c\u3089)\u52c9\u5f37\u30fb\u7d4c\u9a13\u3057\u3066\u304d\u305f\u306e\u3060\u304c\u3001\u3053\u306e\u30b7\u30ea\u30fc\u30ba\u306b\u65b0\u3057\u3044\u30a4\u30d9\u30f3\u30c8\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u3002\u4ee5\u4e0b\u306f\u305d\u308c\u306b\u95a2\u3059\u308b\u30e1\u30e2\u3002\u306a\u304a\u3001\u66f8\u3044\u3066\u3044\u308b\u3046\u3061\u306b\u9577\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u30672\u30a8\u30f3\u30c8\u30ea\u306b\u5206\u3051\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u3053\u308c\u306f\u305d\u306e\u524d\u7de8\u3067\u3042\u308b\u3002<br \/>\n<!--more--><\/p>\n<h3>\u80cc\u666f: 401k-to-IRA Rollover\u3068backdoor Roth\u3078\u306e\u8ab2\u7a0e<\/h3>\n<p>2010\u5e74\u4ee5\u6765\u3001\u7b46\u8005\u306f\u4fd7\u306b<a href=\"http:\/\/www.bogleheads.org\/wiki\/Backdoor_Roth_IRA\">Backdoor Roth<\/a>\u3068\u547c\u3070\u308c\u308b\u65b9\u6cd5\u3067Roth IRA\u3078\u306e\u62e0\u51fa\u3092\u5b9f\u73fe\u3057\u3066\u304d\u305f\u30022013\u5e74\u3082\u3053\u306e\u65b9\u6cd5\u3067\u62e0\u51fa\u3057\u3066\u3044\u3066\u3001\u3057\u304b\u3082\u305d\u308c\u306f\u5e74\u306e\u306f\u3058\u3081\u306e\u65b9\u306e\u4f5c\u696d\u3060\u3063\u305f\u305f\u3081\u3001\u305d\u308c\u4ee5\u964d\u307b\u3068\u3093\u3069\u5fd8\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u305d\u306e\u5e74\u306e7\u6708\u306b\u8ee2\u8077\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u9000\u8077\u3059\u308b\u8077\u5834\u3067\u306e401(k)\u5185\u8cc7\u7523\u3092\u3069\u3046\u3059\u308b\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u3063\u305f\u3002\u305d\u306e401(k)\u30d7\u30e9\u30f3\u306f\u975e\u5e38\u306b\u7c97\u60aa\u3060\u3063\u305f\u306e\u3067\u3001\u3053\u3053\u3067\u306f\u8ff7\u308f\u305atraditional IRA\u3078\u306erollover\u3092\u9078\u629e\u3057\u305f\u3002(\u5f8c\u77e5\u6075\u7684\u306b\u306f\u3001\u8ee2\u8077\u5148\u306e\u30d7\u30e9\u30f3\u306b\u306f\u4e00\u5fdc\u6301\u3063\u3066\u3066\u3082\u3044\u3044\u3068\u601d\u3048\u308b\u30d5\u30a1\u30f3\u30c9\u3082\u3042\u3063\u305f\u306e\u3067\u3001\u3059\u3050rollover\u305b\u305a\u306b\u69d8\u5b50\u3092\u898b\u308b\u3079\u304d\u3060\u3063\u305f\u3068\u601d\u3046\u304c\u3001\u3044\u308d\u3044\u308d\u306f\u3058\u3081\u3066\u306e\u7d4c\u9a13\u3067\u3082\u3042\u308a\u5f53\u6642\u306f\u305d\u3053\u307e\u3067\u982d\u304c\u56de\u3089\u306a\u304b\u3063\u305f)\u3002<\/p>\n<p>\u3053\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306e\u5927\u304d\u306a\u6b20\u70b9\u306e\u4e00\u3064\u306f\u3001\u305d\u308c\u4ee5\u5f8cbackdoor Roth\u306e\u6280\u304c\u4f7f\u3044\u306b\u304f\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3042\u308b\u3002Traditiona IRA\u304b\u3089Roth IRA\u3078\u306econversion\u306f\u3001\u7a0e\u91d1\u51e6\u7406\u4e0a\u306f&#8221;distribution&#8221;(\u5f15\u304d\u51fa\u3057)\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b(\u305f\u3060\u3057\u666e\u901a\u306e\u5f15\u304d\u51fa\u3057\u3068\u9055\u3063\u3066\u65e9\u671f\u5f15\u304d\u51fa\u3057\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u306a\u3044)\u3002\u3057\u304b\u3057\u3001\u3082\u3068\u3082\u3068\u306etraditional IRA\u3078\u306e\u62e0\u51fa\u304cnon deductible\u306e\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408(\u304b\u3064\u62e0\u51fa\u5f8c\u3059\u3050\u306bconvert\u3057\u305f\u5834\u5408)\u306f\u5b9f\u8cea\u7684\u306b\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u30bc\u30ed\u3068\u306a\u308b\u305f\u3081\u3001\u7d50\u5c40Roth IRA\u306b\u76f4\u63a5\u62e0\u51fa\u3057\u3066\u3044\u308b\u306e\u3068\u540c\u3058\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\u3068\u3044\u3046\u306e\u304cbackdoor Roth\u306e\u30df\u30bd\u306a\u306e\u3060\u304c\u3001401(k)\u306e\u3088\u3046\u306a&#8221;pre-tax&#8221;(\u3064\u307e\u308adeductible\u62e0\u51fa)\u304b\u3089\u306erollover\u3092\u3059\u308b\u3068\u3001\u3053\u306e\u52b9\u679c\u304c\u5927\u304d\u304f\u524a\u304c\u308c\u3066\u3057\u307e\u3046\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001deductible\u3068non deductible\u306e\u62e0\u51fa\u5206\u304c\u6df7\u5728\u3059\u308bIRA\u304b\u3089\u306e\u5f15\u304d\u51fa\u3057\u3078\u306e\u8ab2\u7a0e\u30eb\u30fc\u30eb\u306e\u7279\u5fb4\u306b\u3088\u308b\u3002\u5177\u4f53\u7684\u306b\u306f<a href=\"http:\/\/www.irs.gov\/uac\/Form-8606,-Nondeductible-IRAs\">IRS Form 8606<\/a>\u306einstruction\u306b\u3057\u305f\u304c\u3063\u3066\u8a08\u7b97\u3059\u308b\u3068\u308f\u304b\u308b\u304c\u3001convert\u3057\u305f\u984d\u306b\u5bfe\u3057\u3066\u4ee5\u4e0b\u306e\u5272\u5408\u5206\u304cordinary income\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<pre class=\"codefrag\">\r\n  IRA\u6b8b\u9ad8 \u00f7 (convert\u984d + IRA\u6b8b\u9ad8)\r\n<\/pre>\n<p>\u3053\u3053\u3067\u3001\u300cIRA\u6b8b\u9ad8\u300d\u306f\u5e74\u672b\u6642\u70b9\u3067\u306e\u5168traditional IRA\u53e3\u5ea7\u306e\u6b8b\u9ad8\u306e\u5408\u8a08\u3002\u307e\u305f\u3001\u62e0\u51fa\u984d=convert\u984d\u3068\u4eee\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3042\u308b\u7a0b\u5ea6\u9577\u3044\u671f\u9593\u3092\u304b\u3051\u3066\u7a4d\u307f\u7acb\u3066\u305f401(k)\u8cc7\u7523\u3092rollover\u3057\u305f\u3088\u3046\u306a\u5834\u5408\u3001\u300cIRA\u6b8b\u9ad8\u300d\u306f\u304b\u306a\u308a\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u4eee\u306b\u3053\u308c\u304c10\u4e07\u30c9\u30eb\u3060\u3068\u3057\u3066\u30012013\u5e74\u306etraditional IRA\u3078\u306e\u62e0\u51fa\u4e0a\u9650\u3067\u3042\u308b5500\u30c9\u30eb\u3092\u62e0\u51fa\u3057\u3066convert\u3057\u305f\u3068\u3059\u308b\u3068\u3001convert\u5206\u306e94.8%, 5213\u30c9\u30eb\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3002\u3082\u3068\u3082\u3068\u306e5500\u30c9\u30eb\u304cafter tax\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u307b\u3068\u3093\u3069\u4e8c\u91cd\u8ab2\u7a0e\u3068\u3044\u3063\u3066\u3082\u3044\u3044\u4ed5\u6253\u3061\u3067\u3042\u308b(\u6b63\u78ba\u306b\u306f\u3001\u3044\u305a\u308c\u767a\u751f\u3059\u308bpre tax\u5206\u3078\u306e\u8ab2\u7a0e\u304c\u524d\u5012\u3057\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u4e8c\u91cd\u8ab2\u7a0e\u3067\u306f\u306a\u3044\u306e\u3060\u304c\u3001\u975e\u8ab2\u7a0e\u307e\u305f\u306f\u8ab2\u7a0e\u7e70\u308a\u5ef6\u3079\u52b9\u679c\u3068\u3044\u3046IRA\u3084401(k)\u306e\u4fa1\u5024\u3092\u5927\u304d\u304f\u640d\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u78ba\u304b\u3067\u3042\u308b)\u3002<\/p>\n<p>\u3055\u3066\u3001\u4e0a\u3067\u300c\u305d\u308c\u4ee5\u5f8cbackdoor Roth\u306e\u6280\u304c\u4f7f\u3044\u306b\u304f\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u300d\u3068\u66f8\u3044\u305f\u304c\u3001\u3053\u306e\u9078\u629e\u3092\u3057\u305f\u4ee5\u4e0a\u3001\u8ee2\u8077\u5f8c\u306ebackdoor Roth\u306f\u8ae6\u3081\u308b\u3057\u304b\u306a\u3044\u304b\u3068\u601d\u3063\u3066\u3044\u305f(\u304c\u5143\u306e401(k)\u30d7\u30e9\u30f3\u304c\u3072\u3069\u304b\u3063\u305f\u306e\u3067\u4ed5\u65b9\u306a\u3044\u304b\u3068\u601d\u3063\u3066\u3044\u305f)\u304c\u30012013\u5e74\u306b\u3059\u3067\u306b\u62e0\u51fa\u3057\u3066convert\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u5206\u3082\u3053\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u307e\u3067\u982d\u304c\u56de\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u30022013\u5e74\u5206\u306e\u7a0e\u91d1\u306e\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u904e\u7a0b\u3067\u3053\u306e\u3053\u3068\u306b\u9045\u307e\u304d\u306a\u304c\u3089\u6c17\u304c\u4ed8\u304d\u3001\u305d\u306e\u5f8c\u3057\u3070\u3089\u304f\u3069\u3046\u3059\u308b\u304b\u8003\u3048\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u7d50\u5c40\u3001\u9762\u5012\u3060\u304c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30c6\u30e9\u30b7\u30fc\u7684\u306b\u306f\u3082\u3063\u3068\u3082\u6b63\u3057\u3044\u3068\u601d\u308f\u308c\u308b\u65b9\u6cd5\u3092\u63a1\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u305d\u308c\u304c\u3053\u3053\u3067\u306e\u672c\u984c\u3067\u3042\u308b&#8221;IRA Recharacterization &#038; IRA-to-401k Rollover&#8221;\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f59\u8ac7: \u3053\u306e\u300c\u4e8c\u91cd\u8ab2\u7a0e\u3082\u3069\u304d\u300d\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001traditional IRA\u53e3\u5ea7\u3092\u8907\u6570\u6301\u3063\u3066\u3001rollover\u5206\u3068backdoor\u7528\u3068\u306b\u5206\u96e2\u3059\u308b\u306e\u306f\u3069\u3046\u304b\u3001\u3068\u3044\u3046FAQ\u304c\u3042\u308b\u3089\u3057\u3044\u304c\u3001\u305d\u308c\u306f\u4e0d\u53ef\u80fd\u3068\u3044\u3046\u306e\u304c\u7b54\u3048\u3067\u3042\u308b\u3002\u3053\u306e\u3053\u3068\u306fform 8606\u306e\u69cb\u9020\u3092\u898b\u308c\u3070\u660e\u3089\u304b\u3067\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5206\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u6b8b\u9ad8\u304c\u5168\u53e3\u5ea7\u306e\u5408\u7b97\u3067\u3042\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<h3>Roth IRA\u306eRecharacterization<\/h3>\n<p>Recharacterization\u306f\u3001\u3042\u308bIRA(\u305f\u3068\u3048\u3070Roth)\u3078\u306e\u62e0\u51fa\u3092\u3001\u3082\u3068\u3082\u3068\u5225\u306aIRA(\u305f\u3068\u3048\u3070traditional)\u3078\u306e\u62e0\u51fa\u3067\u3042\u3063\u305f\u304b\u306e\u3088\u3046\u306b\u6271\u3044\u3092\u5909\u3048\u308b\u3053\u3068\u3002<a href=\"http:\/\/www.irs.gov\/publications\/p590\/ch01.html#en_US_2013_publink1000230671\">IRS Pub 590<\/a>\u306b\u8aac\u660e\u304c\u3042\u308b\u3002\u3053\u3053\u3067\u306e\u4e3b\u984c\u3067\u3042\u308btraditional\u304b\u3089Roth IRA\u3078\u306econversion\u3068\u3044\u3046\u6587\u8108\u3067\u306f\u3001traditional\u304b\u3089\u306e\u5f15\u304d\u51fa\u3057\u984d\u3092Roth\u306b\u62e0\u51fa\u3057\u305f\u3068\u8003\u3048\u305f\u4e0a\u3067\u3001recharacterization\u306b\u3088\u3063\u3066\u305d\u306e\u62e0\u51fa(conversion)\u3092\u53d6\u308a\u6d88\u3057\u3066\u8cc7\u7523\u3092traditional IRA\u306b\u623b\u3059\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>Recharacterization\u306f\u3001\u5f53\u8a72\u62e0\u51fa(conversion)\u306b\u3064\u3044\u3066\u306e\u7a0e\u91d1\u7533\u544a\u306e\u7de0\u3081\u5207\u308a\u307e\u3067\u53ef\u80fd\u3002\u305f\u3068\u3048\u30702013\u5e74\u306b\u5b9f\u65bd\u3057\u305fconversion\u306b\u3064\u3044\u3066\u306f2014\u5e7410\u670815\u65e5\u307e\u3067recharacterization\u53ef\u80fd\u3002<\/p>\n<p>Recharacterization\u306e\u305f\u3081\u306b\u306f\u3001convert\u3057\u305f\u8cc7\u91d1\u3092\u5b9f\u969b\u306b\u5143\u306etraditional IRA\u306b\u623b\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u969b\u306b\u306f\u3001convert\u3057\u305f\u91d1\u984d\u305d\u306e\u3082\u306e\u3060\u3051\u3067\u306a\u304f\u3001convert\u304b\u3089recharacterization\u307e\u3067\u306e\u671f\u9593\u306e\u904b\u7528\u76ca(\u307e\u305f\u306f\u640d)\u306e\u3046\u3061convert\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3082\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u306e\u904b\u7528\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4e0a\u8a18Pub 590\u306e\u30ea\u30f3\u30af\u90e8\u5206\u306b\u3042\u308bWorksheet 1-3\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u304c\u3001\u3053\u308c\u3082Pub 590\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u3053\u306e\u8a08\u7b97\u306f\u5b9f\u969b\u306b\u306f\u8a3c\u5238\u4f1a\u793e\u5074\u304c\u3084\u3063\u3066\u304f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u6a21\u69d8\u3067\u3001\u7b46\u8005\u306e\u5834\u5408\u3082\u305d\u3046\u3060\u3063\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066recharacterization\u3092\u3059\u308b\u500b\u4eba\u304c\u60a9\u3080\u5fc5\u8981\u306f\u306a\u3044(\u8a3c\u5238\u4f1a\u793e\u5074\u306e\u8a08\u7b97\u304c\u4fe1\u983c\u3067\u304d\u308b\u3068\u601d\u3048\u308b\u7a0b\u5ea6\u306b\u304a\u3044\u3066\u306f)\u3002<\/p>\n<p>Roth IRA\u3078\u306econversion\u3092recharacterization\u3067\u53d6\u308a\u6d88\u3059\u3068\u3001convert\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306f\u3058\u3081\u3001\u3082\u3057\u304f\u306frecharacterization\u5f8c30\u65e5\u3001\u306e\u3046\u3061\u306e\u9045\u3044\u65b9\u307e\u3067\u306e\u9593\u306f\u518d\u5ea6convert\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<h3>Recharacterization\u306e\u7a0e\u91d1\u51e6\u7406<\/h3>\n<p>Recharacterization\u3057\u305f\u7d50\u679c\u306f\u3001\u5143\u306econvert\u306e\u5e74\u306b\u3064\u3044\u3066\u306etax return\u3067IRS\u306b\u5831\u544a\u3059\u308b\u3002\u3053\u306e\u8a73\u7d30\u306f<a href=\"http:\/\/www.irs.gov\/instructions\/i8606\/ch01.html#d0e465\">Form 8606 instruction<\/a>\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u30022013\u5e74\u306b\u5b9f\u65bd\u3057\u305fbackdoor Roth\u306econversion\u53d6\u308a\u6d88\u3057\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b:<\/p>\n<ul>\n<li>2013\u5e74\u4e2d\u306brecharacterization\u3057\u305f\u5834\u5408\u3001Form 1040 line 15a\u306b\u5143\u3005\u306econversion\u984d\u3068recharacterization\u3067traditional IRA\u306b\u623b\u3057\u305f\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09<\/li>\n<li>2014\u5e74\u306brecharacterization\u3057\u305f\u5834\u5408\u3001Form 1040 line 15a\u306b\u5143\u3005\u306e\u62e0\u51fa\u984d\u3060\u3051\u3092\u8a18\u8f09<\/li>\n<\/ul>\n<p>\u3055\u3089\u306b\u3001\u3069\u3061\u3089\u306e\u5834\u5408\u306b\u3082\u3001\u5143\u3005\u306e\u62e0\u51fa\u3068recharacterization\u306e\u65e5\u4ed8\u3068\u91d1\u984d\u3092attachment\u3068\u3057\u3066\u5831\u544a\u3059\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u52a0\u3048\u3066\u3001Form 8606\u306b\u3082\u7279\u5225\u306a\u914d\u616e\u304c\u5fc5\u8981(backdoor Roth\u3092\u4f7f\u3046\u5834\u5408\u306f\u5143\u3005\u306etraditional IRA\u3078\u306e\u62e0\u51fa\u306f\u666e\u901anon deductible\u3060\u308d\u3046\u304b\u3089\u3001recharacterization\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305aForm 8606\u306f\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b)\u3002Line 6\u306b\u306f2013\u5e74\u672b\u6642\u70b9\u3067\u306etraditional IRA\u306e\u6b8b\u9ad8\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001instruction\u306b\u3088\u308b\u3068\u3001\u3053\u3053\u306b\u306f2013\u5e74\u672b\u4ee5\u964d\u306b\u5b9f\u65bd\u3057\u305frecharacterization\u306e\u984d\u3082\u542b\u3081\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u306e\u90e8\u5206\u306f\u3001\u5e74\u672b\u306e\u6b8b\u9ad8\u306brecharacterization\u984d\u3092\u8db3\u305b\u3070\u3088\u3044\u306e\u304b\u3001\u4f55\u304b\u5225\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3059\u308b\u306e\u304b\u3001instruction\u304b\u3089\u3060\u3051\u3067\u306f\u3044\u307e\u3044\u3061\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u306e\u3060\u304c\u3001convert\u3057\u305f\u5168\u984d\u3092\u53d6\u308a\u6d88\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u767a\u751f\u3057\u306a\u3044\u306f\u305a\u306a\u306e\u3067\u3001\u3042\u307e\u308a\u6c17\u306b\u305b\u305a\u306b\u4f55\u304b\u6307\u6458\u3055\u308c\u305f\u3089\u305d\u306e\u3068\u304d\u5bfe\u5fdc\u3059\u308b\u3001\u304f\u3089\u3044\u3067\u3082\u3088\u3055\u305d\u3046\u3002\u4e00\u65b9\u3001convert\u984d\u306e\u4e00\u90e8\u3060\u3051\u3092recharacterize\u3057\u305f\u5834\u5408\u3001line 6\u306e\u984d\u304c\u4e0a\u3067\u793a\u3057\u305f\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u8a08\u7b97\u5f0f\u306b\u304a\u3051\u308b\u300cIRA\u6b8b\u9ad8\u300d\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3001\u7d0d\u7a0e\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u6b63\u78ba\u3055\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u307e\u3042recharacterize\u3059\u308b\u4ee5\u4e0a\u306f\u5168\u984d\u3059\u308b\u65b9\u304c\u30c8\u30e9\u30d6\u30eb\u304c\u306a\u304f\u3066\u6e08\u3080\u3068\u3044\u3046\u3053\u3068\u304b\u3002<\/p>\n<p>Tax return\u5f8c\u306brecharacterization\u3057\u305f\u5834\u5408(\u3053\u308c\u306freturn\u306eextension\u671f\u9650\u3001\u666e\u901a10\u670815\u65e5\u307e\u3067\u306f\u53ef\u80fd)\u306b\u306f\u3001\u4fee\u6b63\u7533\u544a\u306e1040X\u3068\u5171\u306b\u3001\u4fee\u6b63\u3057\u305fForm 8606\u3092\u63d0\u51fa\u3059\u308b(<a href=\"http:\/\/www.irs.gov\/instructions\/i8606\/ch01.html#d0e712\">Form 8606 instruction<\/a>\u53c2\u7167)\u3002\u3053\u306e\u5834\u5408\u306f\u3001convert\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u5206\u304c\u306a\u304f\u306a\u308b\u306f\u305a\u306a\u306e\u30671040X\u3067\u306f\u9084\u4ed8\u304c\u751f\u3058\u308b\u3002Form 8606\u306f\u4e0a\u8a18\u306e\u901a\u308aline 6\u306e\u5024\u304c\u5909\u308f\u308a\u3001(\u5168\u984d\u3092recharacterize\u3057\u305f\u3068\u3057\u3066)line 8(Roth\u3078\u306econvert\u984d)\u304c\u30bc\u30ed\u306b\u306a\u308a\u3001line 15\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3082\u30bc\u30ed\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u5143\u3005\u306e(non deductible\u306e)\u62e0\u51fa\u984d\u306f\u7fcc\u5e74\u4ee5\u964d\u306e\u30d9\u30fc\u30b9\u3068\u3057\u3066line 14\u306b\u8a18\u8f09\u3055\u308c\u308b\u3002<\/p>\n<h3>Vanguard\u3067\u306eRecharacterization<\/h3>\n<p>Vanguard\u306e\u5834\u5408\u3001recharacterization\u306e\u305f\u3081\u306b\u306f<a href=\"https:\/\/personal.vanguard.com\/pdf\/s220.pdf\">\u5c02\u7528form<\/a>(PDF)\u306b\u8a18\u5165\u3057\u3066\u90f5\u9001\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b(convert\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u307f\u3067\u3067\u304d\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u5927\u5909\u4e0d\u4fbf\u3067\u3042\u308b\u2026)\u3002<\/p>\n<p>\u904e\u53bb\u306estatement\u7b49\u304b\u3089convert\u306e\u65e5\u4ed8\u3068\u91d1\u984d\u3092\u8abf\u3079\u3066\u305d\u308c\u3092page 2\u306b\u8a18\u5165\u3057\u3001page 3\u306brecharacterization\u306e\u305f\u3081\u306b\u79fb\u7ba1\u3059\u308bfund\u3068\u305d\u306e\u5206\u91cf\u3092\u6307\u5b9a\u3059\u308b\u3002\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u79fb\u7ba1\u3059\u308b\u984d\u306b\u306fconvert\u6642\u304b\u3089\u306e\u904b\u7528\u76ca\u90e8\u5206\u3092\u542b\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u3060\u304c\u3001\u3053\u306e\u8a08\u7b97\u306fVanguard\u5074\u3067\u3084\u3063\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u305f\u3068\u3048\u3070fund\u304c\u4e00\u3064\u3057\u304b\u306a\u3044\u3088\u3046\u306a\u5834\u5408\u306a\u3089\u305d\u308c\u3092\u6307\u5b9a\u3057\u3066100%\u3068\u3057\u3066\u304a\u3051\u3070\u3088\u3044\u3002&#8221;Additional holding&#8221;\u306e\u9805\u306f\u3001\u7b46\u8005\u306e\u5834\u5408\u306fMMF\u3092\u6307\u5b9a\u3057\u3066\u304a\u3044\u305f\u304c\u3001\u5b9f\u969b\u306b\u306f\u79fb\u7ba1\u5bfe\u8c61\u306efund\u304crecharacterization\u5206\u3088\u308a\u305a\u3063\u3068\u5927\u304d\u306a\u6b8b\u9ad8\u3092\u6301\u3063\u3066\u3044\u305f\u306e\u3067\u3042\u307e\u308a\u95a2\u4fc2\u306a\u304b\u3063\u305f\u3068\u601d\u3046\u3002<\/p>\n<p>Vanguard\u306eform\u306e\u57cb\u3081\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u306a\u4eba\u306b\u3088\u308b<a href=\"http:\/\/thefinancebuff.com\/how-to-recharacterize-an-ira-with-vanguard-fidelity-or-schwab.html\">\u56f3\u89e3\u5165\u308a\u89e3\u8aac<\/a>\u3082\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2013\u5e747\u6708\u306b\u8ee2\u8077\u3057\u3066\u4ee5\u6765\u3001HSA\u3068\u304bESPP\u3068\u304b\u3001\u3044\u307e\u307e\u3067\u7d4c\u9a13\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u95a2\u9023\u306e\u5236\u5ea6\u3092(\u4e0d\u672c\u610f\u306a\u304c\u3089)\u52c9\u5f37\u30fb\u7d4c\u9a13\u3057\u3066\u304d\u305f\u306e\u3060\u304c\u3001\u3053\u306e\u30b7\u30ea\u30fc\u30ba\u306b\u65b0\u3057\u3044\u30a4\u30d9\u30f3\u30c8\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u3002\u4ee5\u4e0b\u306f\u305d\u308c\u306b\u95a2\u3059\u308b\u30e1\u30e2\u3002\u306a\u304a\u3001\u66f8\u3044\u3066\u3044\u308b\u3046\u3061\u306b\u9577\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u30672\u30a8\u30f3\u30c8\u30ea\u306b\u5206\u3051\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u3053\u308c\u306f\u305d\u306e\u524d\u7de8\u3067\u3042\u308b\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-11647","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\/11647","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=11647"}],"version-history":[{"count":8,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11647\/revisions"}],"predecessor-version":[{"id":11682,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11647\/revisions\/11682"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}