{"id":11898,"date":"2015-10-08T23:27:16","date_gmt":"2015-10-09T06:27:16","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=11898"},"modified":"2015-10-09T07:45:50","modified_gmt":"2015-10-09T14:45:50","slug":"pfic%e7%a8%8e%e5%88%b6%e7%9b%b8%e7%b6%9a%e7%b7%a8-%e8%bf%bd%e8%a8%98","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/10\/08\/11898","title":{"rendered":"PFIC\u7a0e\u5236\u76f8\u7d9a\u7de8: \u8ffd\u8a18"},"content":{"rendered":"<p>\u4ee5\u524d\u3001<a href=\"http:\/\/www.jinmei.org\/blog\/2015\/07\/04\/11777\">PFIC stock\u3092\u76f8\u7d9a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408<\/a>\u306b\u3064\u3044\u3066\u306e\u7b46\u8005\u306e\u8abf\u67fb\u7d50\u679c\u3092\u307e\u3068\u3081\u305f\u306e\u3060\u304c\u3001\u305d\u308c\u306b\u3064\u3044\u3066\u306e\u8ffd\u8a18\u3002\u56fd\u969b\u7a0e\u52d9\u3092\u6271\u3046\u4e8b\u52d9\u6240\u306e\u4eba(\u3089\u3057\u3044)\u304c<a href=\"http:\/\/hodgen.com\/category\/blog\/pfic-and-cfcs\/\">PFIC\u95a2\u9023\u306e\u8a71\u984c\u306b\u3064\u3044\u3066\u9694\u9031\u3067\u51fa\u3057\u3066\u3044\u308b\u30e1\u30fc\u30eb\u30de\u30ac\u30b8\u30f3<\/a>(\u3042\u307e\u308a\u306b\u30de\u30cb\u30a2\u30c3\u30af\u306a\u984c\u6750\u2026)\u304c\u3042\u308a\u3001\u7b46\u8005\u306f\u52c9\u5f37\u306e\u305f\u3081\u306b\u3053\u308c\u306b\u767b\u9332\u3057\u3066\u3044\u308b\u3002\u305d\u306e<a href=\"http:\/\/hodgen.com\/what-is-the-heirs-basis-in-a-pfic-inherited-from-a-nra\/\">\u6700\u65b0\u53f7<\/a>\u304c\u307e\u3055\u306b\u3053\u306e\u76f8\u7d9a\u554f\u984c\u3092\u6271\u3063\u3066\u3044\u305f\u3002<!--more--><\/p>\n<p>\u3053\u306e\u5185\u5bb9\u306b\u3088\u308b\u3068\u3001\u524d\u56de\u306eblog\u3067\u66f8\u3044\u305fstep-up\u306b\u95a2\u3059\u308b\u7b46\u8005\u306e\u7406\u89e3\u306f\u6839\u62e0\u3082\u542b\u3081\u3066\u6b63\u3057\u3044\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u306b\u52a0\u3048\u3066\u3001\u7b46\u8005\u81ea\u8eab\u304c\u601d\u3044\u81f3\u3089\u306a\u304b\u3063\u305f\u70b9\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3055\u308c\u3066\u3044\u305f\u3002\u300c\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u304b\u3089\u76f8\u7d9a\u3057\u305fPFIC stock\u306e\u76f8\u7d9a\u4eba\u306e\u4fdd\u6709\u671f\u9593\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e<a href=\"http:\/\/hodgen.com\/what-is-my-basis-in-an-inherited-pfic\/\">\u3072\u3068\u3064\u524d\u306e\u53f7<\/a>\u3067\u306f\u3001\u540c\u3058\u554f\u984c\u306b\u3064\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u304c(\u7a0e\u6cd5\u4e0a)\u30a2\u30e1\u30ea\u30ab\u4eba\u3067\u3042\u308b\u5834\u5408\u304c\u6271\u308f\u308c\u3066\u3044\u3066\u3001\u305d\u308c\u306b\u3088\u308c\u3070\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u4fdd\u6709\u671f\u9593\u3092\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d99\u3050\u306e\u304c\u539f\u5247\u3089\u3057\u3044(\u304a\u6c17\u306e\u6bd2\u69d8\u306a\u3053\u3068\u3067\u3042\u308b\u2026)\u3002\u305f\u3060\u3057\u3001\u305d\u308c\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u306fproposed regulation\u306b\u3057\u304b\u306a\u304f\u3001\u305d\u306e\u6cd5\u7684\u306a\u52b9\u529b\u3092\u3069\u3046\u89e3\u91c8\u3059\u308b\u304b\u306f\u304b\u306a\u308a\u5fae\u5999\u306a\u3088\u3046\u3060(proposed regs\u306e\u4f4d\u7f6e\u3065\u3051\u306b\u3064\u3044\u3066\u306f<a href=\"http:\/\/www.jinmei.org\/blog\/2015\/07\/04\/11771\">PFIC\u7a0e\u5236\u5168\u822c\u306b\u3064\u3044\u3066\u66f8\u3044\u305f\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u3082\u89e6\u308c\u305f)\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u975e\u5c45\u4f4f\u5916\u56fd\u4eba\u3060\u3063\u305f\u5834\u5408\u3001\u3053\u306e\u30e1\u30eb\u30de\u30ac\u306e\u89e3\u8aac\u306b\u3088\u308c\u3070\u3001proposed regulations\u3082\u542b\u3081\u3066\u7a0e\u6cd5\u3067\u660e\u8a18\u3055\u308c\u305f\u898f\u5b9a\u306f\u306a\u304f\u3001&#8221;general rules&#8221;\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3089\u3057\u3044\u3002\u305d\u306e\u4e00\u822c\u306e\u5834\u5408\u3068\u3057\u3066\u53c2\u7167\u3055\u308c\u3066\u3044\u308b\u306e\u304c<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1223#9\">IRC Section 1223(9)<\/a>\u3067\u3001\u305d\u306e(B)\u306b\u3088\u308c\u3070\u3001\u300cbasis\u304cstep-up\u3055\u308c\u305f\u8cc7\u7523\u3092\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u5f8c1\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3057\u305f\u5834\u5408\u306f\u3001\u4fdd\u6709\u671f\u9593\u304c1\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3082\u306e\u3068\u307f\u306a\u3059\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001PFIC\u3067\u306f\u306a\u3044\u901a\u5e38\u306e\u682a\u5f0f\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u76f8\u7d9a\u5f8c\u3059\u3050\u306b\u58f2\u5374\u3057\u305f\u3068\u3057\u3066\u3082\u9577\u671f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u512a\u9047\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u3068\u3044\u3046\u4e00\u7a2e\u306e\u512a\u9047\u63aa\u7f6e\u3060\u3068\u3044\u3048\u308b(\u306a\u304a\u3001\u76f8\u7d9a\u5f8c\u5b9f\u969b\u306b1\u5e74\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3059\u308c\u3070\u3044\u305a\u308c\u306b\u305b\u3088\u9577\u671f\u6271\u3044\u306b\u306a\u308b)\u3002\u3068\u3053\u308d\u304c\u3001\u76f8\u7d9a\u3057\u305f\u306e\u304cPFIC stock\u3067\u3042\u308b\u5834\u5408\u3001\u4fdd\u6709\u671f\u9593\u304c\u9577\u671f\u306b\u306a\u3063\u3066\u3088\u3044\u3053\u3068\u306f\u4f55\u3082\u306a\u3044\u3002\u305d\u3082\u305d\u3082\u4fdd\u6709\u671f\u9593\u306b\u95a2\u308f\u3089\u305aordinary income\u6271\u3044\u3067\u3042\u308b\u3057\u3001\u671f\u9593\u304c1\u5e74\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u30b2\u30a4\u30f3\u304cexcess distribution\u3068\u307f\u306a\u3055\u308c\u3066\u6700\u9ad8\u7a0e\u7387\u3068\u5ef6\u6ede\u5229\u5b50\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u305d\u308c\u3092\u53d7\u3051\u5165\u308c\u308b\u306b\u3057\u3066\u3082\u8a08\u7b97\u306e\u305f\u3081\u306b\u306f\u5177\u4f53\u7684\u306b\u3044\u3064\u304b\u3089\u306a\u306e\u304b\u304c\u6c7a\u5b9a\u3067\u304d\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304c\u3001\u300c1\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u3082\u306e\u3068\u307f\u306a\u3059(considered to have held such property for more than 1 year)\u300d\u3068\u3044\u3046\u66d6\u6627\u306a\u8868\u73fe\u3067\u306f\u305d\u306e\u70b9\u3067\u3082\u56f0\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u30e1\u30eb\u30de\u30ac\u306e\u8457\u8005\u306f\u3001\u500b\u4eba\u7684\u306a\u898b\u89e3\u3068\u3057\u3066\u3001IRC 1223(9)\u306e\u898f\u5b9a\u306f\u305d\u3082\u305d\u3082\u512a\u9047\u306e\u305f\u3081\u3067\u3042\u308a\u3001\u4e00\u65b9\u3067PFIC\u306e\u7a0e\u5236\u306f\u57fa\u672c\u7684\u306b\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u8da3\u65e8\u3067\u3067\u304d\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u3053\u3067\u306fIRC\u306e\u898f\u5b9a\u3092\u5b57\u9762\u901a\u308a\u3042\u3066\u306f\u3081\u308b\u5fc5\u8981\u306f\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8a00\u3063\u3066\u3044\u308b(\u660e\u8a18\u306f\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u76f8\u7d9a\u3057\u305f\u65e5\u304c\u4fdd\u6709\u671f\u9593\u306e\u306f\u3058\u307e\u308a\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u3060\u308d\u3046)\u3002\u307e\u305f\u3001\u3053\u306e\u66d6\u6627\u3055\u306b\u3088\u308bIRS\u306e\u5bfe\u5fdc\u306e\u63fa\u308c\u3092\u6c17\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u3042\u3048\u30661\u5e74\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3057IRC 1223(9)\u306e\u898f\u5b9a\u5916\u3068\u3059\u308b\u9078\u629e\u80a2\u3082\u3042\u308b\u3060\u308d\u3046\u3068\u3057\u3066\u3044\u308b(\u305f\u3060\u3057\u305d\u306e\u5834\u5408\u3001\u58f2\u5374\u5e74\u3088\u308a\u524d\u306e\u4fdd\u6709\u671f\u9593\u306b\u3064\u3044\u3066\u8d85\u904e\u7a0e\u7387\u3068\u5229\u5b50\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044)\u3002<\/p>\n<p>\u7b46\u8005\u306f\u3001\u305d\u308c\u306b\u52a0\u3048\u3066\u3001\u3082\u3057\u305d\u306ePFIC stock\u304cmarketable\u3067\u3042\u308b\u306a\u3089\u3001mark-to-market election\u3092\u3057\u3066\u304a\u304f\u624b\u3082\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u6c17\u304c\u3057\u3066\u3044\u308b(marketable\u3084mark-to-market\u306b\u3064\u3044\u3066\u306f\u524d\u56de\u306eblog\u53c2\u7167)\u3002\u3053\u306e\u3068\u304d\u3001\u3082\u3057\u524d\u56de\u306e\u30a8\u30f3\u30c8\u30ea\u3067\u3082\u66f8\u3044\u305f&#8221;transition rule&#8221;\u3068\u540c\u7b49\u306e\u63aa\u7f6e\u304c\u76f8\u7d9a\u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u306a\u3089\u3001\u4eee\u306b\u305d\u306e\u5e74\u306e\u3046\u3061\u306b\u58f2\u5374\u3057\u3066IRC 1223(9)\u304c\u9069\u7528\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u5b9f\u8cea\u4e0a\u306fstep-up\u5f8c\u306ebasis\u3068\u58f2\u5374\u984d\u306e\u5dee\u984d\u5206\u306b\u3064\u3044\u3066ordinary income\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3060\u3051\u3067\u6e08\u307f\u305d\u3046\u306a\u6c17\u304c\u3059\u308b\u3002\u307e\u305f\u3001\u3053\u306e\u5834\u5408\u306f\u30011\u5e74\u8d85\u4fdd\u6709\u3057\u3066\u304b\u3089\u58f2\u5374\u3057\u3066\u3082excess distribution\u6271\u3044\u306f\u9632\u3052\u308b\u306f\u305a\u3067\u3042\u308b\u3002\u9014\u4e2d\u306e\u542b\u307f\u76ca(\u3042\u308c\u3070)\u306b\u6bce\u5e74\u8ab2\u7a0e\u3055\u308c\u308b\u554f\u984c\u306f\u6b8b\u308b\u304c\u30011\u5e74\u7d4c\u3063\u3066\u3059\u3050\u306b\u58f2\u308b\u3064\u3082\u308a\u3067\u3044\u308b\u306a\u3089\u7a0e\u91d1\u306e\u4e00\u90e8\u3092\u524d\u6255\u3044\u3059\u308b\u3053\u3068\u306b\u306f\u306a\u308b\u3082\u306e\u306e\u8a31\u5bb9\u3067\u304d\u308b\u5834\u5408\u3082\u591a\u305d\u3046\u3060\u3002\u305f\u3060\u3057\u3001\u30e1\u30eb\u30de\u30ac\u306e\u8457\u8005\u540c\u69d8\u3001\u7b46\u8005\u306f\u300c\u6cd5\u5f8b\u5bb6\u3067\u3082\u306a\u3051\u308c\u3070\u7acb\u6cd5\u8005\u3067\u3082\u306a\u3044\u300d\u306e\u3067\u3001\u3053\u306e\u898b\u89e3\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u306f\u307e\u3063\u305f\u304f\u4fdd\u8a3c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>PFIC\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u304b\u306a\u308a\u8abf\u3079\u305f\u3064\u3082\u308a\u3067\u3044\u305f\u306e\u3060\u304c\u3001\u307e\u3060\u3053\u3093\u306a\u7f60\u304c\u6b8b\u3063\u3066\u3044\u305f\u3068\u306f\u3001\u304a\u305d\u308b\u3079\u3057\u3067\u3042\u308b\u2026\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ee5\u524d\u3001PFIC 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