{"id":12026,"date":"2015-12-16T22:33:03","date_gmt":"2015-12-17T06:33:03","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=12026"},"modified":"2015-12-16T22:33:03","modified_gmt":"2015-12-17T06:33:03","slug":"safe-harbor%e3%81%ab%e5%88%b0%e9%81%94","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2015\/12\/16\/12026","title":{"rendered":"Safe Harbor\u306b\u5230\u9054"},"content":{"rendered":"<p><a href=\"https:\/\/www.jinmei.org\/blog\/2009\/03\/17\/1377\">\u4ee5\u524d\u306b\u3082\u66f8\u3044\u305f<\/a>\u3053\u3068\u304c\u3042\u308b\u304c\u3001\u5730\u96f7\u3060\u3089\u3051\u306e\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u91d1\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u306f\u3001\u7d66\u4e0e\u306e\u5929\u5f15\u304d\u984d\u304c\u4e0d\u5341\u5206\u3060\u3068\u78ba\u5b9a\u7533\u544a(tax return)\u6642\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u3068\u3044\u3046\u7f60\u3082\u3042\u308b\u3002\u7b46\u8005\u306e\u5834\u5408\u3001\u3053\u308c\u307e\u3067\u306f\u7d66\u4e0e\u5916\u306e\u6240\u5f97\u306f\u8ab2\u7a0e\u53e3\u5ea7\u306b\u3042\u308b\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u304b\u3089\u306e\u5206\u914d\u3068\u9280\u884c\u306e\u5229\u5b50\u7a0b\u5ea6\u3067\u3001\u7d66\u4e0e\u306b\u6bd4\u3079\u308c\u3070\u3053\u308c\u3089\u306f\u304b\u306a\u308a\u5c11\u306a\u3044\u4e0a\u306b\u3001\u4e00\u90e8\u306f\u56fd\u5916\u3067\u7a0e\u91d1\u652f\u6255\u3044\u6e08\u307f\u306e\u305f\u3081\u306bforeign tax credit\u304c\u52b9\u304f\u3053\u3068\u3082\u3042\u3063\u3066\u3001\u3042\u307e\u308a\u6df1\u304f\u8003\u3048\u306a\u304f\u3066\u3082\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u304b\u304b\u308b\u3088\u3046\u306a\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u3001\u4eca\u5e74\u306f\u306a\u305c\u304b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u7d66\u4e0e\u5916\u306e\u6240\u5f97\u304c\u60f3\u5b9a\u5916\u306b\u5897\u3048\u3066\u3057\u307e\u3063\u305f:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.jinmei.org\/blog\/2015\/11\/19\/11964\">\u8af8\u4e8b\u60c5\u3067\u58f2\u5374\u3057\u305f\u682a\u5f0f<\/a>\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3<\/li>\n<li><a href=\"https:\/\/www.jinmei.org\/blog\/2015\/02\/15\/11647\">Roth\u304b\u3089traditional IRA\u306brecharacterize<\/a>\u3057\u305f\u8cc7\u91d1\u306eRoth\u3078\u306e\u518dconvert(\u5927\u5143\u306e\u62e0\u51fa\u984d\u3088\u308a\u5897\u3048\u3066\u3044\u305f\u306e\u3067\u305d\u306e\u5206\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b)<\/li>\n<li><a href=\"http:\/\/www.jinmei.org\/blog\/2014\/11\/07\/11541\">ESPP<\/a>\u306e\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u3068\u58f2\u5374\u76ca(\u30ea\u30f3\u30af\u3057\u305f\u8a18\u4e8b\u306b\u3082\u66f8\u3044\u305f\u3088\u3046\u306b\u3001\u7b46\u8005\u306fpurchase day\u5f8c\u3059\u3050\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u3057\u3066\u3044\u308b\u4e0a\u3001offering date\u306e\u4fa1\u683c\u304c\u304b\u306a\u308a\u4f4e\u3044\u6642\u671f\u306e\u3082\u306e\u3060\u3063\u305f\u306e\u3067\u30b2\u30a4\u30f3\u3082\u7d50\u69cb\u51fa\u305f)<\/li>\n<\/ul>\n<p>\u5e74\u306e\u9014\u4e2d\u9803\u304b\u3089\u3053\u306e\u898b\u8fbc\u307f\u304c\u9ad8\u304f\u306a\u3063\u3066\u304d\u305d\u3046\u306a\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u306e\u3067\u3001\u4eca\u5e74\u306f\u3046\u3063\u304b\u308a\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u306a\u3089\u306a\u3088\u3046\u306b\u610f\u8b58\u7684\u306b\u8abf\u6574\u3057\u3066\u304d\u305f\u3002\u307e\u305a\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u8a72\u5f53\u3059\u308b\/\u3057\u306a\u3044\u6761\u4ef6\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>Federal\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/www.irs.gov\/publications\/p505\/ch04.html\">IRS Pub 505<\/a>\u306b\u8a18\u8f09\u304c\u3042\u308a\u3001\u5b9f\u969b\u306e\u7a0e\u91d1\u306e\u7dcf\u984d\u306e90%\u4ee5\u4e0a\u3001\u307e\u305f\u306f\u524d\u5e74\u306e\u78ba\u5b9a\u7a0e\u984d\u4ee5\u4e0a\u304c\u6e90\u6cc9\u5fb4\u53ce(\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u524d\u6255\u3044\u3001\u5b9f\u969b\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u3067\u5f15\u304b\u308c\u305f\u5206\u3082\u542b\u3080)\u3055\u308c\u3066\u3044\u308c\u3070\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u524d\u5e74\u306eadjusted gross income\u304c15\u4e07\u30c9\u30eb\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u300c\u524d\u5e74\u306e\u78ba\u5b9a\u7a0e\u984d\u306e110%\u4ee5\u4e0a\u300d\u304c\u6761\u4ef6\u3068\u306a\u308b\u3002\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u306e\u5834\u5408\u3082\u540c\u3058\u6761\u4ef6\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c<a href=\"https:\/\/www.ftb.ca.gov\/individuals\/faq\/ivr\/208.shtml\">FTB\u306eFAQ<\/a>\u304b\u3089\u308f\u304b\u308b\u3002<\/p>\n<p>\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u3053\u3046\u3057\u305f\u6c7a\u307e\u308a\u306e\u3053\u3068\u306f\u3001\u4fd7\u306b&#8221;safe harbor (rule)&#8221;\u3068\u547c\u3070\u308c\u3066\u3044\u308b(\u3089\u3057\u3044)\u3002IRS\u306e\u516c\u5f0f\u6587\u66f8(<a href=\"https:\/\/www.irs.gov\/publications\/p17\/ch04.html\">Pub 17<\/a>)\u306b\u3082safe harbor\u3068\u3044\u3046\u7528\u8a9e\u306f\u51fa\u3066\u304f\u308b\u304c\u3001\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3055\u305d\u3046\u306a\u306e\u3067\u304a\u305d\u3089\u304f\u4fd7\u8a9e\u3060\u308d\u3046\u3002<\/p>\n<p>Safe harbor\u5165\u308a\u306e\u305f\u3081\u306b\u306f\u3001\u524d\u5e74\u306e\u7a0e\u984d\u3092\u57fa\u6e96\u306b\u3057\u305f\u898f\u5247\u3092\u76ee\u6307\u3059\u306e\u304c\u5b89\u5168\u304b\u3064\u6709\u5229\u3060\u308d\u3046\u3002\u5e74\u306e\u5f8c\u534a\u306b\u3082\u306a\u308c\u3070\u6982\u306d\u306e\u6240\u5f97\u984d\u306f\u8a08\u7b97\u3067\u304d\u305d\u3046\u3068\u306f\u3044\u3048\u3001\u5b9f\u969b\u306b1099\u306e\u985e\u306b\u8a18\u8f09\u3055\u308c\u308b\u5024\u3068\u305a\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308b\u3060\u308d\u3046\u3057\u3001\u63a7\u9664\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u306a\u3069\u3082\u8003\u616e\u3057\u3066\u6b63\u78ba\u306a\u7a0e\u91d1\u306e\u984d\u3092\u4e88\u3081\u7b97\u51fa\u3059\u308b\u306e\u306f\u7121\u7406\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u4eca\u56de\u306e\u3088\u3046\u306b\u81e8\u6642\u6240\u5f97\u3067\u7a0e\u91d1\u304c\u9ad8\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u305d\u3046\u3068\u3044\u3046\u5834\u5408\u3001safe harbor\u306e\u57fa\u6e96\u3092\u305d\u3061\u3089\u306b\u5408\u308f\u305b\u308b\u3068\u4e8b\u524d\u306b\u305d\u308c\u3060\u3051\u591a\u304f\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3080\u3056\u3080\u3056\u30a2\u30e1\u30ea\u30ab\u3068\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u653f\u5e9c\u306b\u7121\u5229\u5b50\u8cb8\u4ed8\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u5bdd\u899a\u3081\u304c\u60aa\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u590f\u9803\u304b\u3089\u3001\u6bce\u6708\u672b\u306bsafe harbor\u6761\u4ef6\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u306b\u6708\u6570\/12\u3092\u304b\u3051\u305f\u5024(\u5b89\u5168\u306bsafe harbor\u5165\u308a\u3059\u308b\u305f\u3081\u306b\u3059\u3067\u306b\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u984d)\u3068\u7d66\u4e0e\u660e\u7d30\u306b\u8a18\u8f09\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u5e74\u9593\u7d2f\u8a08\u306e\u5024\u3092\u78ba\u8a8d\u3057\u3066\u3001\u524d\u8005\u304c\u5f8c\u8005\u3092\u4e0a\u56de\u3063\u305f\u3068\u304d\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u5c11\u3057\u5897\u3084\u3057\u305f\u308a\u3057\u3066\u8abf\u6574\u3057\u3066\u304d\u305f\u3002\u7d50\u679c\u7684\u306b\u306f\u3001\u4eca\u5e74\u306f\u56db\u534a\u671f\u3054\u3068\u306e\u30dc\u30fc\u30ca\u30b9(\u696d\u7e3e\u306b\u3088\u3063\u3066\u591a\u304b\u3063\u305f\u308a\u5c11\u306a\u304b\u3063\u305f\u308a\u30bc\u30ed\u3060\u3063\u305f\u308a\u3059\u308b)\u304c\u304b\u306a\u308a\u591a\u3081\u306b\u51fa\u3066\u305d\u306e\u90fd\u5ea6\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u306e\u3067\u3001\u6b8b\u308a\u534a\u6708\u306b\u3057\u3066\u7121\u4e8bsafe harbor\u306b\u5230\u9054\u3057\u305f\u3002\u304a\u305d\u3089\u304f\u9014\u4e2d\u306e\u5fb4\u53ce\u984d\u306e\u8abf\u6574\u3082\u4e0d\u8981\u3060\u3063\u305f\u304b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u305d\u308c\u306f\u7d50\u679c\u8ad6\u306a\u306e\u3067\u4ed5\u65b9\u306a\u3044\u3060\u308d\u3046\u3002\u3068\u3044\u3046\u3053\u3068\u3067\u3053\u308c\u3067\u4e00\u5b89\u5fc3\u3067\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306e\u8ab2\u984c\u306f\u6765\u5e74\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u56de\u907f\u3092\u3069\u3046\u3059\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u4eca\u5e74\u306e\u3088\u3046\u306a\u81e8\u6642\u6240\u5f97\u306f\u304a\u305d\u3089\u304f\u306a\u3044\u306e\u3067\u3001\u6765\u5e74\u306f\u9006\u306b\u5927\u304d\u304f\u6240\u5f97\u304c\u4e0b\u304c\u308b\u3068\u601d\u308f\u308c\u308b\u306e\u3060\u304c\u3001\u524d\u5e74(\u57f7\u7b46\u6642\u70b9\u3067\u306e\u4eca\u5e74\u5206)\u306e\u7a0e\u984d\u3092\u57fa\u6e96\u306b\u3059\u308b\u3068safe harbor\u5165\u308a\u306b\u5fc5\u8981\u306a\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u304b\u306a\u308a\u5927\u304d\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u305d\u308c\u3092\u3080\u3056\u3080\u3056\u6255\u3046\u306e\u3082\u3082\u3063\u305f\u3044\u306a\u3044\u3057\u3001\u304b\u3068\u3044\u3063\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u53d7\u3051\u308b\u306e\u3082\u766a\u3001\u3068\u306a\u308b\u3068\u3001\u304b\u306a\u308a\u7cbe\u5bc6\u306a\u4e88\u6e2c\u3068\u8a08\u7b97\u306b\u57fa\u3065\u3044\u305f\u8abf\u6574\u304c\u8981\u6c42\u3055\u308c\u305d\u3046\u3067\u3042\u308b\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ee5\u524d\u306b\u3082\u66f8\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u304c\u3001\u5730\u96f7\u3060\u3089\u3051\u306e\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u91d1\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u306f\u3001\u7d66\u4e0e\u306e\u5929\u5f15\u304d\u984d\u304c\u4e0d\u5341\u5206\u3060\u3068\u78ba\u5b9a\u7533\u544a(tax return)\u6642\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u3055\u308c\u308b\u3068\u3044\u3046\u7f60\u3082\u3042\u308b\u3002\u7b46\u8005\u306e\u5834\u5408\u3001\u3053\u308c\u307e\u3067\u306f\u7d66\u4e0e\u5916\u306e\u6240\u5f97\u306f\u8ab2\u7a0e\u53e3\u5ea7\u306b\u3042\u308b\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u304b\u3089\u306e\u5206\u914d\u3068\u9280\u884c\u306e\u5229\u5b50\u7a0b\u5ea6\u3067\u3001\u7d66\u4e0e\u306b\u6bd4\u3079\u308c\u3070\u3053\u308c\u3089\u306f\u304b\u306a\u308a\u5c11\u306a\u3044\u4e0a\u306b\u3001\u4e00\u90e8\u306f\u56fd\u5916\u3067\u7a0e\u91d1\u652f\u6255\u3044\u6e08\u307f\u306e\u305f\u3081\u306bforeign tax credit\u304c\u52b9\u304f\u3053\u3068\u3082\u3042\u3063\u3066\u3001\u3042\u307e\u308a\u6df1\u304f\u8003\u3048\u306a\u304f\u3066\u3082\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u304b\u304b\u308b\u3088\u3046\u306a\u3053\u3068\u306f\u306a\u304b\u3063\u305f\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-12026","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\/12026","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=12026"}],"version-history":[{"count":4,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/12026\/revisions"}],"predecessor-version":[{"id":12030,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/12026\/revisions\/12030"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=12026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=12026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=12026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}