{"id":11777,"date":"2015-07-04T17:39:01","date_gmt":"2015-07-05T00:39:01","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11777"},"modified":"2015-07-04T19:01:27","modified_gmt":"2015-07-05T02:01:27","slug":"pfic%e7%a8%8e%e5%88%b6-%e7%9b%b8%e7%b6%9a%e7%b7%a8","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/07\/04\/11777","title":{"rendered":"PFIC\u7a0e\u5236: \u76f8\u7d9a\u7de8"},"content":{"rendered":"<p><a href=\"http:\/\/www.jinmei.org\/blog\/2015\/07\/04\/11771\">\u524d\u306e\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u306f\u3001\u3082\u3068\u3082\u3068\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u305f\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u306b\u6e21\u3063\u305f\u5834\u5408\u306bPFIC\u7a0e\u5236\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3057\u307e\u3044\u305d\u3046\u306a\u3082\u3063\u3068\u3082\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u65e5\u672c\u3067\u8cfc\u5165\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u3092\u4fdd\u6709\u3057\u305f\u307e\u307e\u30a2\u30e1\u30ea\u30ab\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u3088\u3046\u306a\u5834\u5408\u3092\u4e3b\u306b\u8003\u3048\u3066\u304d\u305f\u3002\u3053\u308c\u4ee5\u5916\u306b\u3082\u3046\u4e00\u3064\u3001\u6c17\u304c\u3064\u304b\u306a\u3044\u3046\u3061\u306bPFIC\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306a\u308a\u305d\u3046\u306a\u4f8b\u304c\u3042\u308b\u3002\u65e5\u672c\u306e\u89aa\u65cf\u304c\u65e5\u672c\u3067\u4fdd\u6709\u3059\u308b\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3067\u3042\u308b\u3002<br \/>\n<!--more--><br \/>\n\u3053\u306e\u5834\u5408\u306b\u307e\u305a\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u3001basis\u306e&#8221;step-up&#8221;\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u7b46\u8005\u306e\u7d50\u8ad6\u306f\u300c\u9069\u7528\u3055\u308c\u308b\u300d\u306a\u306e\u3060\u304c\u3001\u305d\u306e\u7d50\u8ad6\u306b\u306f\u4e00\u7b4b\u7e04\u3067\u306f\u5230\u9054\u3067\u304d\u306a\u3044(\u4e0a\u306b\u3001\u9593\u9055\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b)\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001(\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u304c\u767a\u751f\u3059\u308b\u985e\u306e)\u8cc7\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3001\u305d\u308c\u3092\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u306b\u3068\u3063\u3066\u306e\u305d\u306e\u8cc7\u7523\u306ebasis\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u306e\u6642\u4fa1\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u3002\u8cc7\u7523\u4fa1\u5024\u304c\u6982\u306d\u6642\u9593\u3068\u3068\u3082\u306b\u5897\u5927\u3059\u308b\u3068\u3059\u308c\u3070\u3001\u901a\u5e38\u306f\u76f8\u7d9a\u4eba\u306ebasis\u306f\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u306e\u3061\u306e\u58f2\u5374\u6642\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u6e1b\u5c11\u3055\u305b\u3066\u7a0e\u91d1\u4e0a\u6709\u5229\u306b\u50cd\u304f\u3002\u3053\u306e\u898f\u5b9a\u304c\u4fd7\u306bstep-up\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3001<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1014\">IRC Section 1014<\/a>\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306estep-up\u898f\u5b9a\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u306b\u3068\u3063\u3066\u306enonresident alien\u3067\u3042\u308b\u88ab\u76f8\u7d9a\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306b\u6301\u3064\u8cc7\u7523(\u305f\u3068\u3048\u3070\u305a\u3063\u3068\u65e5\u672c\u3067\u66ae\u3089\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u6301\u3061\u5bb6)\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u3055\u308c\u308b\u3089\u3057\u3044\u3002\u4e0d\u52d5\u7523\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306fIRS\u304c<a href=\"http:\/\/www.charitableplanning.com\/document\/670319\">Revenue Ruling 1984-38<\/a>\u3068\u3044\u3046\u901a\u9054\u3067\u660e\u8a00\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u5185\u5bb9\u306f\u7b46\u8005\u306b\u306f\u3084\u3084\u7406\u89e3\u3057\u306b\u304f\u3044\u90e8\u5206\u3082\u3042\u308b\u306e\u3060\u304c\u3001\u8aa4\u89e3\u3092\u304a\u305d\u308c\u305a\u306b\u7b46\u8005\u306e\u89e3\u91c8\u3092\u66f8\u304f\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7406\u5c48\u3060\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1014#b_1\">IRC Section 1014(b)(1)<\/a>\u3067\u3001\u76f8\u7d9a\u306e\u5834\u5408\u306fstep-up\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u9650\u5b9a\u306a\u3057\u3067\u66f8\u304b\u308c\u3066\u3044\u308b<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c1953\u5e74\u4ee5\u964d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u305d\u306e\u8cc7\u7523\u304c\u907a\u7523\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3092step-up\u306e\u6761\u4ef6\u3068\u3057\u305f<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1014#b_9\">IRC Section 1014(b)(9)<\/a>\u306f\u3001\u3059\u3067\u306b(b)(1)\u304c\u3042\u308b\u305f\u3081\u9069\u7528\u3055\u308c\u306a\u3044(nonresident alien\u304c\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306b\u6301\u3064\u8cc7\u7523\u306f\u907a\u7523\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f)\u3002\u307e\u305f<a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.1014-2#b_2\">CFR Section 1.1014-2(b)(2)<\/a>\u3067\u3082\u3001(b)(9)\u306e\u5236\u9650\u306fnonresident alien\u304c\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306b\u6301\u3064\u8cc7\u7523\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<p>\u3053\u306e\u8ad6\u7406\u306f\u3068\u304f\u306b\u4e0d\u52d5\u7523\u306b\u9650\u5b9a\u305b\u305a\u306b\u3042\u3066\u306f\u307e\u308b\u306e\u3067\u3001\u305f\u3068\u3048\u3070\u682a\u5f0f\u306a\u3069\u306e\u6709\u4fa1\u8a3c\u5238\u306b\u3082\u9069\u7528\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u306e\u3088\u3046\u3060\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u6b7b\u4ea1\u306b\u3088\u308b\u76f8\u7d9a\u3067\u306f\u306a\u3044\u3001\u5358\u306a\u308b\u8d08\u4e0e\u306e\u5834\u5408\u306fstep-up\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001basis\u306e\u6982\u5ff5\u3092\u6301\u3064\u3088\u3046\u306a\u8cc7\u7523\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u3067\u306f\u306a\u304f\u76f8\u7d9a\u306e\u65b9\u304c\u4e00\u822c\u7684\u306b\u306f\u6709\u5229\u3060\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u306f\u3044\u3044\u3068\u3057\u3066\u3001\u554f\u984c\u306f\u3053\u306e\u8cc7\u7523\u304cPFIC stock(\u3088\u308a\u73fe\u5b9f\u7684\u306b\u306f\u30a2\u30e1\u30ea\u30ab\u5916\u306e\u6295\u8cc7\u4fe1\u8a17)\u306e\u5834\u5408\u3067\u3042\u308b\u3002\u4f8b\u306b\u3088\u3063\u3066\u3001\u5bfe\u8c61\u304cPFIC\u306b\u306a\u308b\u3068\u30a4\u30b8\u30e1\u3068\u3082\u601d\u308f\u308c\u308b\u4f8b\u5916\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1291#e\">IRC Section 1291(e)<\/a>\u672c\u6587\u306b\u3001basis\u306e\u5897\u52a0\u5206\u3092\u6253\u3061\u6d88\u3059\u3068\u3044\u3046\u8a18\u8ff0\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u540c\u3058\u9805\u306e<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1291#e_2\">IRC Section 1291(e)(2)<\/a>\u306b\u3088\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u305d\u306e\u4fdd\u6709\u671f\u9593\u4e2d\u305a\u3063\u3068nonresident alien\u3067\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3053\u306e\u4f8b\u5916\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u306e\u3067\u3001\u7d50\u5c40\u3001\u65e5\u672c\u306e\u89aa\u65cf\u304b\u3089\u76f8\u7d9a\u3057\u305fPFIC stock\u306e\u3088\u3046\u306a\u5834\u5408\u3082step-up\u306f\u9069\u7528\u3067\u304d\u308b\u3068\u8003\u3048\u3066\u3088\u3055\u305d\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>step-up\u306f\u9069\u7528\u3055\u308c\u308b\u3068\u3057\u3066\u3001\u76f8\u7d9a\u3057\u305f\u77ac\u9593\u306bPFIC\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u554f\u984c\u304b\u3089\u306f\u9003\u308c\u3089\u308c\u306a\u3044\u3002<a href=\"http:\/\/www.jinmei.org\/blog\/2015\/07\/04\/11771\">\u524d\u306e\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u3082\u66f8\u3044\u305f\u3068\u304a\u308a\u3001\u554f\u984c\u304c\u96e3\u3057\u304f\u306a\u308b\u524d\u306b\u58f2\u5374\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u306e\u304c\u304a\u305d\u3089\u304f\u6b63\u89e3\u3067\u3042\u308d\u3046\u3002\u305f\u3060\u3001\u3053\u306e\u5834\u5408\u306etax return\u306e\u3084\u308a\u65b9\u3001\u3068\u304f\u306bForm 8621\u306e\u8a18\u5165\u65b9\u6cd5\u306f\u7b46\u8005\u306b\u306f\u3044\u307e\u3072\u3068\u3064\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3002\u3082\u3057\u3001\u76f8\u7d9a\u3057\u305f\u65e5\u306b\u666e\u901a\u306b\u8cfc\u5165\u3057\u305f\u306e\u3068\u540c\u3058\u6271\u3044\u3067\u3088\u3051\u308c\u3070\u3001Section 1291 fund\u306e\u307e\u307e\u3067\u58f2\u5374\u3057\u3066\u3082MTM election\u3092\u3057\u3066\u58f2\u5374\u3057\u3066\u3082\u3068\u304f\u306b\u4f5c\u696d\u306e\u624b\u9593\u3068\u3057\u3066\u306f\u5909\u308f\u3089\u306a\u3044\u3057\u3001step-up\u9069\u7528\u5f8c\u3059\u3050\u306b\u58f2\u5374\u3059\u308c\u3070\u8b72\u6e21\u76ca\u3082\u307b\u307c\u30bc\u30ed\u3060\u308d\u3046\u304b\u3089\u3001\u9ad8\u3044\u7a0e\u7387\u3082\u305d\u308c\u307b\u3069\u554f\u984c\u306b\u306f\u306a\u3089\u306a\u3044\u3060\u308d\u3046\u3002\u305f\u3060\u3001\u305d\u3046\u3044\u3046\u3084\u308a\u65b9\u3067\u3044\u3044\u306e\u304b\u3069\u3046\u304b\u306f\u7b46\u8005\u306b\u306f\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u306e\u3067\u3001\u8a72\u5f53\u3059\u308b\u72b6\u6cc1\u306b\u9665\u3063\u3066\u3057\u307e\u3063\u305f\u4eba\u306f\u3084\u306f\u308a\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u3079\u304d\u3060\u308d\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u524d\u306e\u30a8\u30f3\u30c8\u30ea\u3067\u306f\u3001\u3082\u3068\u3082\u3068\u65e5\u672c\u306b\u4f4f\u3093\u3067\u3044\u305f\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u306b\u6e21\u3063\u305f\u5834\u5408\u306bPFIC\u7a0e\u5236\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3057\u307e\u3044\u305d\u3046\u306a\u3082\u3063\u3068\u3082\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u3068\u3057\u3066\u3001\u65e5\u672c\u3067\u8cfc\u5165\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u3092\u4fdd\u6709\u3057\u305f\u307e\u307e\u30a2\u30e1\u30ea\u30ab\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u3088\u3046\u306a\u5834\u5408\u3092\u4e3b\u306b\u8003\u3048\u3066\u304d\u305f\u3002\u3053\u308c\u4ee5\u5916\u306b\u3082\u3046\u4e00\u3064\u3001\u6c17\u304c\u3064\u304b\u306a\u3044\u3046\u3061\u306bPFIC\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u306a\u308a\u305d\u3046\u306a\u4f8b\u304c\u3042\u308b\u3002\u65e5\u672c\u306e\u89aa\u65cf\u304c\u65e5\u672c\u3067\u4fdd\u6709\u3059\u308b\u6295\u8cc7\u4fe1\u8a17\u3092\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\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-11777","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\/11777","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=11777"}],"version-history":[{"count":5,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11777\/revisions"}],"predecessor-version":[{"id":11782,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/11777\/revisions\/11782"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=11777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=11777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=11777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}