{"id":12093,"date":"2016-02-02T20:50:20","date_gmt":"2016-02-03T04:50:20","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=12093"},"modified":"2016-02-02T20:50:20","modified_gmt":"2016-02-03T04:50:20","slug":"%e3%83%89%e3%83%ab%e8%bb%a2%e3%81%ab%e4%bc%b4%e3%81%86%e8%aa%b2%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2016\/02\/02\/12093","title":{"rendered":"\u30c9\u30eb\u8ee2\u306b\u4f34\u3046\u8ab2\u7a0e"},"content":{"rendered":"<p><a href=\"http:\/\/www.jinmei.org\/blog\/2016\/02\/02\/12087\">\u4e00\u3064\u524d\u306e\u8a18\u4e8b<\/a>\u306b\u304a\u3044\u3066\u306f\u672c\u984c\u3067\u306f\u306a\u304b\u3063\u305f\u304c\u3001&#8221;nonfunctional&#8221;\u901a\u8ca8\u3092&#8221;functional&#8221;\u901a\u8ca8\u306b\u5909\u63db\u3059\u308b(\u305f\u3068\u3048\u3070\u65e5\u672c\u5186\u3092\u7c73\u30c9\u30eb\u306b\u66ff\u3048\u308b)\u884c\u70ba\u306f<a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.988-1\">CFR 1.988-1<\/a>(a)(1)(i)\u306e&#8221;disposition of nonfunctional currency&#8221;\u306b\u76f8\u5f53\u3059\u308b\u305f\u3081\u3001&#8221;section 988 transaction&#8221;\u3067\u3042\u308a\u3001\u3053\u306e\u4e21\u66ff\u306e\u6642\u70b9\u3067exchange gain\/loss\u304c\u5b9f\u73fe\u3055\u308c\u3066\u8a72\u5f53\u5e74\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u305f\u3068\u3048\u3070\u3001CFR 1.988-1(a)(6)Example 2\u306b\u306f\u3001\u30ab\u30ca\u30c0\u30c9\u30eb\u3092\u7c73\u30c9\u30eb\u306b\u66ff\u3048\u308b\u64cd\u4f5c\u306b\u304a\u3051\u308b\u30ab\u30ca\u30c0\u30c9\u30eb\u306e&#8221;disposition&#8221;\u304csection 988 transaction\u3067\u3042\u308b\u3068\u3044\u3046\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<!--more--><br \/>\n\u3057\u305f\u304c\u3063\u3066\u305f\u3068\u3048\u3070\u3001\u65e5\u672c\u3067\u4fdd\u6709\u3057\u3066\u3044\u305f\u682a\u5f0f\u3092\u65e5\u672c\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u58f2\u5374\u3057\u3001\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u3092\u7c73\u30c9\u30eb\u306b\u66ff\u3048\u3066\u30a2\u30e1\u30ea\u30ab\u306b\u9001\u91d1\u3057\u305f\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u3001\u58f2\u5374\u306b\u3088\u308bcapital gain\/loss\u306e\u7a0e\u91d1\u51e6\u7406(\u3053\u308c\u306f\u524d\u306e\u8a18\u4e8b\u306e\u672c\u984c)\u306b\u52a0\u3048\u3066\u3001\u30c9\u30eb\u8ee2\u3067\u751f\u3058\u308bexchange gain\/loss\u306e\u7a0e\u91d1\u51e6\u7406\u3082\u5fc5\u8981\u306b\u306a\u308b(\u306a\u304a\u3001\u66ff\u3048\u305f\u7c73\u30c9\u30eb\u3092\u30a2\u30e1\u30ea\u30ab\u306b\u9001\u91d1\u3057\u305f\u304b\u3069\u3046\u304b\u306f\u7a0e\u91d1\u51e6\u7406\u306e\u5fc5\u8981\u6027\u3068\u306f\u7121\u95a2\u4fc2\u3060\u304c\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u5c45\u4f4f\u8005\u304c\u308f\u3056\u308f\u3056\u30c9\u30eb\u8ee2\u3059\u308b\u306e\u306f\u5927\u4f53\u305d\u3046\u3044\u3046\u76ee\u7684\u306e\u5834\u5408\u3060\u308d\u3046)\u3002\u524d\u306e\u8a18\u4e8b\u3067\u3082\u53c2\u7167\u3057\u305f<a href=\"http:\/\/www.investmentnews.com\/article\/20090908\/reg\/909089992\/reporting-a-clients-foreign-currency-tax-transactions-tax-news\">\u30b3\u30e9\u30e0<\/a>\u3067\u3082\u3001\u307e\u3055\u306b\u3053\u306e\u5834\u5408\u306e\u4f8b(\u305f\u3060\u3057\u901a\u8ca8\u306f\u7c73\u30c9\u30eb\u3068\u30e6\u30fc\u30ed)\u304c\u5177\u4f53\u7684\u306a\u6570\u5b57\u4ed8\u304d\u3067\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u304a\u3082\u306b\u3053\u306e\u3088\u3046\u306a\u5186\u304b\u3089\u30c9\u30eb\u3078\u306e\u5909\u63db\u306e\u30b1\u30fc\u30b9\u3092\u5ff5\u982d\u306b\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u3068\u3001\u305d\u308c\u306b\u3064\u3044\u3066\u306etax return\u3067\u306e\u5831\u544a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u7b46\u8005\u306e\u8abf\u67fb\u7d50\u679c\u3092\u307e\u3068\u3081\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u5b9f\u969b\u306b\u8aad\u3081\u3070\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u3053\u308c\u3092\u307e\u3068\u3081\u3066\u3044\u308b\u3044\u307e\u306e\u6bb5\u968e\u3067\u3082\u307e\u3060\u304b\u306a\u308a\u306e\u90e8\u5206\u304c\u8b0e\u306b\u3064\u3064\u307e\u308c\u305f\u307e\u307e\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u3044\u3064\u3082\u306e\u3053\u3068\u3067\u3042\u308b\u304c\u3001\u591a\u304f\u306e\u90e8\u5206\u304c\u6cd5\u4ee4\u3084IRS\u8cc7\u6599\u306e\u7b46\u8005\u306b\u3088\u308b\u7d20\u4eba\u89e3\u91c8\u306b\u3082\u3068\u3065\u3044\u3066\u3044\u308b\u305f\u3081\u3001\u5185\u5bb9\u306e\u4fe1\u6191\u6027\u306b\u306f\u4e00\u5207\u4fdd\u8a3c\u306f\u306a\u3044\u3002\u3053\u306e\u5185\u5bb9\u3092\u4fe1\u3058\u3066\u4f55\u304b\u884c\u52d5\u3057\u3066\u3082\u305d\u306e\u7d50\u679c\u306b\u306f\u7b46\u8005\u306f\u8cac\u4efb\u306f\u6301\u3066\u306a\u3044\u306e\u3067\u3042\u3057\u304b\u3089\u305a\u3002<\/p>\n<p>\u3044\u308d\u3044\u308d\u7d30\u304b\u3044\u3053\u3068\u3092\u66f8\u304f\u524d\u306b\u3001\u8981\u70b9\u3092\u307e\u3068\u3081\u3066\u304a\u304f\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u611f\u3058\u3067\u3042\u308b:<\/p>\n<ul>\n<li>\u65e5\u672c\u5186\u3092\u30c9\u30eb\u306b\u66ff\u3048\u308b\u3068\u70ba\u66ff\u306e\u5909\u5316\u306b\u3088\u308b&#8221;exchange gain\/loss&#8221;\u304c\u5b9f\u73fe\u3055\u308c\u305f\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b(\u3053\u3068\u304c\u3042\u308b)<\/li>\n<li>\u5186\u5efa\u3066\u306e\u50b5\u5238\u304c\u6e80\u671f\u306b\u306a\u3063\u3066\u511f\u9084\u3055\u308c\u305f\u3068\u304d\u306b\u3082exchange gain\/loss\u304c\u5b9f\u73fe\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u308b(\u623b\u3063\u3066\u304d\u305f\u65e5\u672c\u5186\u3092\u30c9\u30eb\u8ee2\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u7121\u95a2\u4fc2)<\/li>\n<li>\u5177\u4f53\u7684\u306again\/loss\u306e\u8a08\u7b97\u306f\u3001\u7d30\u304b\u3044\u3068\u3053\u308d\u307e\u3067\u8003\u3048\u308b\u3068\u304b\u306a\u308a\u30e2\u30e4\u30e2\u30e4\u3059\u308b<\/li>\n<li>Exchange gain\/loss\u306e\u7533\u544a\u306b\u306faudit\u306e\u30ea\u30b9\u30af\u3092\u4f34\u3046(\u3089\u3057\u3044)<\/li>\n<\/li>\n<\/ul>\n<p>\u3055\u3066\u3001\u682a\u5f0f\u58f2\u5374\u306e\u4ee3\u91d1\u3092\u30c9\u30eb\u8ee2\u3059\u308b\u3068\u3044\u3046\u60f3\u5b9a\u30b7\u30ca\u30ea\u30aa\u306e\u3088\u3046\u306a\u5834\u5408\u3001exchange\u306ebasis\u306f\u3001<a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.988-2\">CFR 1.988-2<\/a>(a)(2)(iv)(C)\u306e\u4f8b\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001capital gain\/loss\u3092\u6c42\u3081\u308b\u305f\u3081\u306b\u8a08\u7b97\u3057\u305f\u7c73\u30c9\u30eb\u63db\u7b97proceeds\u306b\u306a\u308b\u3002\u4e00\u65b9\u3001exchange\u3067\u5b9f\u73fe\u3055\u308c\u305f\u7c73\u30c9\u30eb\u306e\u91d1\u984d\u306e\u6c7a\u3081\u65b9\u306f\u3001CFR 1.988-2(a)(2)(ii)(A)\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u3053\u306e\u8a18\u8ff0\u306f\u3084\u3084\u66d6\u6627\u3067\u3001\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u4f8b\u3082\u901a\u8ca8\u304b\u3089\u901a\u8ca8\u3078\u306e\u5909\u63db\u3067\u306a\u3044\u306e\u3067\u3044\u307e\u3072\u3068\u3064\u308f\u304b\u308a\u306b\u304f\u3044\u306e\u3060\u304c\u3001\u3053\u306e\u9805\u304c\u53c2\u7167\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1001\">Internal Revenue Code (IRC) 1001<\/a>(b)\u306b\u3088\u308c\u3070\u3001\u3053\u308c\u306f\u8981\u3059\u308b\u306bexchange\u5143\u306eproperty(\u3053\u306e\u5834\u5408\u306f\u65e5\u672c\u5186\u306e\u73fe\u91d1)\u306efair market value(FMV)\u306b\u76f8\u5f53\u3059\u308b\u3068\u8a00\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u306e\u3067\u3001\u7d50\u5c40\u5909\u63db\u3057\u305f\u65e5\u672c\u5186\u3092\u305d\u306e\u65e5\u306e\u30b9\u30dd\u30c3\u30c8\u30ec\u30fc\u30c8\u3067\u7c73\u30c9\u30eb\u306b\u76f4\u3057\u305f\u5024\u3068\u3044\u3046\u3053\u3068\u3067\u3044\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u307e\u305f\u306f\u3001\u30c9\u30eb\u8ee2\u3057\u305f\u7d50\u679c\u306e\u7c73\u30c9\u30eb\u306e\u91d1\u984d\u81ea\u4f53\u304cFMV\u3060\u3068\u8a00\u3048\u308b\u306a\u3089\u3001\u305d\u308c\u3092\u305d\u306e\u307e\u307e\u4f7f\u3063\u3066\u3082\u3044\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u7b46\u8005\u304c\u77e5\u3063\u3066\u3044\u308b\u3042\u308b\u5c02\u9580\u5bb6\u306f\u3001\u682a\u5f0f\u58f2\u5374\u304b\u3089\u30c9\u30eb\u8ee2\u307e\u3067\u306e\u65e5\u6570\u304c\u77ed\u3044\u5834\u5408\u306f<a href=\"https:\/\/www.fiscal.treasury.gov\/fsreports\/rpt\/treasRptRateExch\/historicalRates.htm\">\u7c73\u8ca1\u52d9\u7701\u767a\u8868\u306e4\u534a\u671f\u30ec\u30fc\u30c8<\/a>\u3092\u4f7f\u3046(\u3053\u3068\u306b\u3059\u308b)\u306e\u304c\u304a\u3059\u3059\u3081\u3060\u3068\u8a00\u3063\u3066\u3044\u305f\u3002\u3053\u308c\u3060\u3068\u7d50\u5c40\u540c\u3058\u30ec\u30fc\u30c8\u3092\u4f7f\u3046\u3053\u3068\u306b\u306a\u3063\u3066gain\u3082loss\u3082\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u3001\u5831\u544a\u306e\u5fc5\u8981\u3082\u306a\u304f\u3066\u51e6\u7406\u304c\u697d(\u304b\u3064\u4e07\u4e00\u554f\u3044\u5408\u308f\u305b\u3092\u53d7\u3051\u3066\u3082\u8ca1\u52d9\u7701\u306e\u30ec\u30fc\u30c8\u3092\u4f7f\u3044\u307e\u3057\u305f\u3001\u3068\u3044\u3046\u8aac\u660e\u304c\u3067\u304d\u308b)\u3060\u3068\u3044\u3046\u306e\u304c\u7406\u7531\u3067\u3042\u308b\u3002Section 988\u307e\u308f\u308a\u306e\u6587\u732e\u3067\u76db\u3093\u306b\u51fa\u3066\u304f\u308b\u300c\u30b9\u30dd\u30c3\u30c8\u30ec\u30fc\u30c8\u300d\u306b\u3053\u306e4\u534a\u671f\u30ec\u30fc\u30c8\u304c\u76f8\u5f53\u3059\u308b\u306e\u304b\u3069\u3046\u304b\u306f\u7b46\u8005\u306b\u306f\u3044\u307e\u3072\u3068\u3064\u8b0e\u306a\u306e\u3060\u304c(CFR 1.988-1(d)(3)\u306b\u306f\u3042\u308b\u7a2e\u306e\u30b1\u30fc\u30b9\u30674\u534a\u671f\u3054\u3068\u306b\u307e\u3068\u3081\u3066\u30ec\u30fc\u30c8\u8a08\u7b97\u3059\u308b\u5834\u5408\u306e\u898f\u5b9a\u304c\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u500b\u4eba\u306e\u682a\u53d6\u5f15\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3068\u3044\u3046\u3088\u308a\u4e8b\u696d\u3092\u3084\u3063\u3066\u3044\u308b\u4eba\u306e\u5834\u5408\u5411\u3051\u306e\u3088\u3046\u306b\u8aad\u3081\u308b)\u3001\u5b9f\u7e3e\u306e\u3042\u308b\u30d7\u30ed\u304c\u63a1\u7528\u3057\u3066\u3044\u308b\u65b9\u6cd5\u306e\u3088\u3046\u306a\u306e\u3067\u5c11\u306a\u304f\u3068\u3082\u5b9f\u52d9\u4e0a\u306f\u554f\u984c\u306a\u3044\u306e\u3060\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u3088\u3046\u306a\u7c21\u4fbf\u6cd5\u304c\u63a1\u7528\u3067\u304d\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306bFMV\u306e\u7c73\u30c9\u30eb\u306e\u984d\u3092\u6c42\u3081\u308b\u306e\u306f\u96e3\u3057\u304f\u306a\u3044\u3060\u308d\u3046\u304b\u3089\u3001\u7533\u544a\u306e\u624b\u9593\u306f\u3042\u308b\u3068\u3057\u3066\u3082exchange gain\/loss\u306e\u8a08\u7b97\u81ea\u4f53\u306b\u306f\u3068\u304f\u306b\u60a9\u307e\u306a\u304f\u3066\u6e08\u307f\u305d\u3046\u306b\u3082\u601d\u3048\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001CFR 1.988-2\u3092\u3055\u3089\u306b\u3088\u304f\u8aad\u3093\u3067\u307f\u308b\u3068\u3001\u307e\u3060\u30e2\u30e4\u30e2\u30e4\u3059\u308b\u90e8\u5206\u304c\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u304c\u3064\u304f\u30021.988-2(a)(1)(iii)\u304a\u3088\u3073\u305d\u306e\u5f8c\u306e\u4f8b\u304b\u3089\u3059\u308b\u3068\u3001\u9280\u884c\u7b49\u306enonfunctional\u901a\u8ca8\u53e3\u5ea7\u306e\u6b8b\u9ad8\u306b\u306ffunctional\u901a\u8ca8\u306b\u63db\u7b97\u3057\u305fbasis\u304c\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u305d\u306e\u53e3\u5ea7\u3067\u306e\u304a\u91d1\u306e\u51fa\u3057\u5165\u308c\u304c\u3042\u308b\u3068\u305d\u306e\u90fd\u5ea6\u3053\u306eCFR\u306b\u898f\u5b9a\u3055\u308c\u305f\u65b9\u6cd5\u3067basis\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b(\u305d\u3057\u3066\u3001\u6700\u7d42\u7684\u306b\u30c9\u30eb\u8ee2\u306e\u3088\u3046\u306a&#8221;disposition&#8221;\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u8a08\u7b97\u3057\u3066\u3042\u308bbasis\u3092\u5143\u306b\u3057\u305fexchange gain\/loss\u3078\u306e\u8ab2\u7a0e\u304c\u751f\u3058\u308b)\u3068\u3044\u3046\u3088\u3046\u306b\u8aad\u3081\u308b\u3002\u3053\u306e\u898f\u5b9a\u3092\u5b57\u9762\u901a\u308a\u306b\u89e3\u91c8\u3059\u308b\u306a\u3089\u3001\u305f\u3068\u3048\u3070\u30a2\u30e1\u30ea\u30ab\u5728\u4f4f\u306e\u65e5\u672c\u4eba\u304c\u65e5\u672c\u306b\u7f6e\u3044\u3066\u3042\u308b\u9280\u884c\u53e3\u5ea7\u306e\u65e5\u672c\u5186\u6b8b\u9ad8\u306b\u5bfe\u5fdc\u3059\u308b\u7c73\u30c9\u30eb\u306ebasis\u3092\u7ba1\u7406\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u90fd\u5408\u3067\u65e5\u672c\u306b\u9280\u884c\u53e3\u5ea7\u3092\u6301\u3063\u3066\u3044\u308b\u6cd5\u4eba\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3068\u3082\u304b\u304f\u3001\u4e00\u822c\u306e\u500b\u4eba\u304c\u5168\u54e1\u3053\u3093\u306a\u3053\u3068\u3092\u3057\u3066\u3044\u308b\u306e\u304b\u306f\u304b\u306a\u308a\u7591\u554f\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u4eee\u306b\u3053\u308c\u3092\u5f8b\u5100\u306b\u5b88\u308d\u3046\u3068\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u3082\u3068\u3082\u3068\u65e5\u672c\u5c45\u4f4f\u8005\u3060\u3063\u305f\u9803\u304b\u3089\u3042\u3063\u305f\u5206\u306e\u6b8b\u9ad8\u306b\u5bfe\u5fdc\u3059\u308bbasis\u3092\u3069\u3046\u6c7a\u3081\u308b\u306e\u304b\u3082\u8b0e\u3067\u3042\u308b(\u5f53\u7136\u3068\u3044\u3048\u3070\u5f53\u7136\u306a\u304c\u3089\u3001section 988\u95a2\u4fc2\u306e\u6587\u66f8\u985e\u306f\u5168\u822c\u7684\u306b\u6700\u521d\u306e\u53d6\u5f15\u304c\u7c73\u30c9\u30eb\u306e\u73fe\u5730\u901a\u8ca8\u3078\u306e\u5909\u63db\u3067\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3057\u3066\u3044\u3066\u3001\u7b46\u8005\u306e\u898b\u308b\u9650\u308a\u3067\u306f\u9014\u4e2d\u304b\u3089\u7c73\u56fd\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u4eba\u306e\u3088\u3046\u306a\u4f8b\u306f\u30ab\u30d0\u30fc\u3057\u3066\u306a\u3044)\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u682a\u5f0f\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u305f\u65e5\u672c\u5186\u3092\u30c9\u30eb\u8ee2\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u3053\u3046\u3057\u305f\u9280\u884c\u7b49\u306e\u53e3\u5ea7\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3060\u308d\u3046\u3002\u3059\u308b\u3068\u3001\u3082\u3068\u3082\u3068basis\u304c\u66d6\u6627\u306a\u53e3\u5ea7\u6b8b\u9ad8\u306b\u3055\u3089\u306b\u65b0\u305f\u306a\u5165\u91d1\u304c\u3042\u308a\u3001\u3055\u3089\u306b\u305d\u306e\u4e00\u90e8\u3092\u30c9\u30eb\u8ee2\u3057\u305f\u5834\u5408\u306eexchange\u304c\u3069\u3046\u3044\u3046\u6271\u3044\u306b\u306a\u308b\u306e\u304b\u3068\u3044\u3046\u3001\u975e\u5e38\u306b\u30e2\u30e4\u30e2\u30e4\u3057\u305f\u7591\u554f\u306b\u76f4\u9762\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u7b46\u8005\u306f\u3001\u3053\u306e\u30e2\u30e4\u30e2\u30e4\u3092\u89e3\u6d88\u3059\u308b\u6c7a\u5b9a\u7684\u306a\u7b54\u3048\u306f\u6301\u3063\u3066\u3044\u306a\u3044\u3002\u4e0a\u8a18\u56db\u534a\u671f\u30ec\u30fc\u30c8\u9069\u7528\u306e\u5834\u5408\u306e\u3088\u3046\u306b\u3001\u500b\u4eba\u306e\u5834\u5408\u306e\u5b9f\u52d9\u4e0a\u306e\u7c21\u4fbf\u306a\u51e6\u7406\u3068\u3044\u3046\u306e\u304c\u5b58\u5728\u3057\u305d\u3046\u306b\u601d\u3046\u306e\u3060\u304c\u3001\u305d\u3053\u307e\u3067\u304f\u308b\u3068\u3082\u306f\u3084\u7d4c\u9a13\u3092\u7a4d\u3093\u3060\u5c02\u9580\u5bb6\u306b\u3057\u304b\u7b54\u3048\u3089\u308c\u306a\u3044\u9818\u57df\u3060\u308d\u3046(\u4e00\u822c\u7684\u306a\u8003\u3048\u65b9\u304c\u5b58\u5728\u3059\u308b\u306a\u3089\u7b46\u8005\u3082\u77e5\u308a\u305f\u3044\u3082\u306e\u3067\u3042\u308b)\u3002<\/p>\n<p>\u306a\u304a\u3001nonfunctional\u901a\u8ca8\u306edisposition\u304c\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u304c&#8221;personal transaction&#8221;\u3067\u3042\u308a\u3001\u751f\u3058\u308bexchange gain\u304c$200\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306fsection 988 transaction\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044(IRC 988(e)\u306b\u3088\u308b)\u3002&#8221;personal transaction&#8221;\u306e\u5b9a\u7fa9\u306fIRC 988(e)(2)\u3067\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u304b\u306a\u308a\u62bd\u8c61\u7684\u3067\u7d20\u4eba\u306b\u306f\u308f\u304b\u308a\u306b\u304f\u3044\u306e\u3060\u304c\u3001\u8981\u3059\u308b\u306b\u30d3\u30b8\u30cd\u30b9\u3068\u304b\u6295\u8cc7\u7528\u9014\u3067\u306a\u3044\u53d6\u5f15\u3068\u3044\u3046\u3053\u3068\u306e\u3088\u3046\u3060\u3002\u5177\u4f53\u7684\u306b\u3053\u308c\u306b\u3042\u3066\u306f\u307e\u308b\u306e\u306f\u305f\u3068\u3048\u3070\u5916\u56fd\u65c5\u884c\u306b\u304a\u3044\u3066\u30c9\u30eb\u3092\u73fe\u5730\u901a\u8ca8\u306b\u66ff\u3048\u3066\u6ede\u5728\u8cbb\u3068\u3057\u3066\u4f7f\u3044\u3001\u307e\u305f\u30c9\u30eb\u306b\u623b\u3059\u3088\u3046\u306a\u5834\u5408\u3089\u3057\u3044\u3002\u5b9f\u969b\u3001\u3053\u3093\u306a\u306e\u306b\u3044\u3061\u3044\u3061\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u3089\u307b\u3068\u3093\u3069\u306e\u4eba\u306f\u9055\u53cd\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3060\u308d\u3046\u3002\u540c\u69d8\u306b(\u3053\u3053\u306f\u7b46\u8005\u306e\u7d20\u4eba\u89e3\u91c8\u3060\u304c)\u3001\u975e\u30c9\u30eb\u901a\u8ca8\u306e\u9280\u884c\u53e3\u5ea7\u304b\u3089\u304a\u308d\u3057\u305f\u304a\u91d1\u3067\u73fe\u5730\u30a2\u30de\u30be\u30f3\u3067\u8cb7\u3044\u7269\u3092\u3059\u308b(disposition)\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u3082\u304a\u305d\u3089\u304fpersonal transaction\u3068\u306a\u308b\u306e\u3060\u308d\u3046\u3002\u3057\u304b\u3057\u3001section 988\u307e\u308f\u308a\u306e\u6587\u732e\u3092\u5b57\u9762\u901a\u308a\u8aad\u3080\u9650\u308a\u3067\u306f\u3001\u305d\u306e\u53e3\u5ea7\u3092\u4f7f\u3063\u305f\u304a\u91d1\u306e\u3084\u308a\u53d6\u308a\u81ea\u4f53\u306f\u4e00\u822c\u7684\u306b\u306f\u300c\u6295\u8cc7\u76ee\u7684\u300d\u3060\u3068\u3057\u3066section 988 transaction\u3068\u307f\u306a\u3055\u3089\u308c\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3068\u308a\u3042\u3048\u305a\u3053\u306e\u30e2\u30e4\u30e2\u30e4\u306f\u304a\u3044\u3066\u304a\u304f\u3068\u3057\u3066\u3001\u4eee\u306b\u30c9\u30eb\u8ee2\u306b\u4f34\u3046exchange gain\/loss\u306e\u7c73\u30c9\u30eb\u3067\u306e\u5024\u304c\u8a08\u7b97\u3067\u304d\u305f\u3068\u3059\u308b\u3002\u6b21\u306e\u7591\u554f\u306f\u3001\u305d\u308c\u3092\u3069\u306e\u3088\u3046\u306btax return\u3067\u5831\u544a\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002IRC 988(a)(1)(A)\u306b\u3042\u308b\u901a\u308a\u3001\u4e00\u822c\u7684\u306b\u901a\u8ca8\u306esection 988 transaction\u306b\u4f34\u3046gain\/loss\u306fordinary income(\u307e\u305f\u306floss)\u3068\u3057\u3066\u5831\u544a\u3059\u308b\u3053\u3068\u307e\u3067\u306f\u308f\u304b\u308b\u3002\u3057\u304b\u3057\u3001\u7b46\u8005\u306e\u8abf\u3079\u305f\u9650\u308a\u3067\u306f\u3001IRS\u306e\u6587\u66f8\u3067\u3053\u308c\u3092\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306b\u5831\u544a\u3059\u308b\u306e\u304b\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u5b58\u5728\u3057\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u7a2e\u3005\u306e\u975e\u516c\u5f0f\u8cc7\u6599(\u305f\u3068\u3048\u3070<a href=\"https:\/\/ttlc.intuit.com\/questions\/2555046-is-there-a-tax-liability-on-foreign-currency-exchange\">TurboTax\u306eQ&#038;A<\/a>)\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u7dcf\u5408\u3059\u308b\u3068\u3001\u3053\u306e\u5024\u306fForm 1040 line 21\u306e&#8221;Other income&#8221;\u3067\u5831\u544a\u3059\u308b\u3082\u306e\u3089\u3057\u3044\u3002\u3061\u306a\u307f\u306b\u3001\u3053\u306e&#8221;Other Income&#8221;\u306b\u3069\u306e\u3088\u3046\u306a\u6240\u5f97\u304c\u542b\u307e\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u516c\u5f0f\u306e\u8cc7\u6599\u306f<a href=\"https:\/\/www.irs.gov\/publications\/p17\/ch12.html#en_US_2015_publink1000172062\">IRS Pub 17<\/a>\u3060\u304c\u3001\u3053\u3053\u306b\u306fexchange gain\u306e\u3053\u3068\u306f\u4f55\u3082\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>TaxAct Plus\u3067\u306f\u3001&#8221;Federal Income&#8221;\u306eexaminer\u306e\u6700\u5f8c\u306b\u3042\u308b&#8221;Other income&#8221;\u306ereview\u3092\u30af\u30ea\u30c3\u30af\u3057\u3001&#8221;Federal Other Income Worksheet&#8221;\u3092add\u3001\u9577\u3044\u8cea\u554f\u306b&#8221;No&#8221;\u3068\u7b54\u3048\u306a\u304c\u3089\u6700\u5f8c\u306e&#8221;Other Income &#8211; Miscellaneous&#8221;\u307e\u3067\u9032\u3081\u3066&#8221;Yes&#8221;\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3068\u73fe\u308c\u308b\u30d5\u30a9\u30fc\u30e0\u306b\u91d1\u984d\u3092\u66f8\u304d\u8fbc\u3080\u3068\u305d\u306e\u5024\u304cForm 1040 line 21\u306b\u53cd\u6620\u3055\u308c\u308b(loss\u306e\u3068\u304d\u306f\u30de\u30a4\u30ca\u30b9\u306e\u5024\u3092\u5165\u529b\u3059\u308b)\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b\u3068\u3001\u3053\u306e\u3088\u3046\u306bexchange gain\/loss\u3092\u5831\u544a\u3059\u308b\u3068(\u3068\u3044\u3046\u304b\u4e00\u822c\u306bline 21\u304c\u57cb\u307e\u3063\u3066\u3044\u308b\u3068\u3068\u3044\u3046\u3053\u3068\u304b\u3082\u3057\u308c\u306a\u3044)\u3001\u3068\u304f\u306bloss\u306e\u5834\u5408\u306bIRS\u306e\u76e3\u67fb(audit)\u3092\u53d7\u3051\u308b\u78ba\u7387\u304c\u9ad8\u307e\u308b\u305d\u3046\u3060\u3002\u305b\u3063\u304b\u304f\u30e2\u30e4\u30e2\u30e4\u3059\u308b\u90e8\u5206\u3092\u4e57\u308a\u8d8a\u3048\u3066\u307e\u3058\u3081\u306b\u5831\u544a\u3057\u3066\u3082(\u3057\u3066\u3044\u306a\u3044\u4eba\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u5fc5\u8981\u6027\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u4eba\u3082\u591a\u305d\u3046\u3067\u3042\u308b)\u305d\u306e\u3042\u3052\u304f\u306baudit\u3092\u98df\u3089\u3046\u306e\u3067\u306f\u6ce3\u304d\u3063\u9762\u306b\u8702\u3067\u3042\u308b\u3002\u3068\u308a\u3042\u3048\u305a\u3001basis\u3068\u306a\u308b\u306f\u305a\u306e\u58f2\u5374\u6642\u306e\u53d6\u5f15\u5831\u544a\u66f8\u3068\u3001\u30c9\u30eb\u8ee2\u3057\u305f\u6642\u306e\u9280\u884c\u306e\u53d6\u5f15\u306e\u8a18\u9332\u3001\u304a\u3088\u3073\u3053\u308c\u3089\u306e\u65e5(\u524d\u8005\u306f\u53d7\u6e21\u65e5)\u306b\u9069\u7528\u3057\u305f\u5909\u63db\u30ec\u30fc\u30c8\u306e\u8a3c\u660e\u306b\u306a\u308b\u3082\u306e(web page\u306e\u30b3\u30d4\u30fc\u306a\u3069)\u3092\u7528\u610f\u3057\u3066\u304a\u3051\u3070\u4e00\u5fdc\u306e\u8aac\u660e\u306f\u3067\u304d\u305d\u3046\u3060\u304c\u3001\u9280\u884c\u7d4c\u7531\u3060\u3063\u305f\u5834\u5408\u306b\u4eee\u306b\u4e0a\u8a18\u306e\u30e2\u30e4\u30e2\u30e4\u90e8\u5206\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u8aac\u660e\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u3089\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u306f\u7b46\u8005\u306b\u306f\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u3002\u58f2\u5374\u304b\u3089\u30c9\u30eb\u8ee2\u307e\u3067\u304c\u77ed\u671f\u9593\u3060\u3063\u305f\u3068\u3057\u3066\u30014\u534a\u671f\u30ec\u30fc\u30c8\u9069\u7528\u3067\u3044\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u3057\u3066\u7d50\u679c\u7684\u306b\u5831\u544a\u3057\u306a\u3044\u3067\u6e08\u307e\u3059\u3068\u3044\u3046\u306e\u304c\u7d50\u5c40\u3082\u3063\u3068\u3082\u8aa0\u5b9f\u304b\u3064\u5b89\u5168\u306a\u5bfe\u5fdc\u306a\u306e\u304b\u3082\u3057\u308c\u306a\u3044(\u305f\u3060\u3057\u305d\u306e\u89e3\u91c8\u3067\u3044\u3044\u304b\u3069\u3046\u304b\u306b\u306f\u7b46\u8005\u306f\u8cac\u4efb\u306f\u6301\u3066\u306a\u3044)\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001CFR 1.988-2\u306b\u306f\u4ed6\u306b\u3082\u76f4\u611f\u306b\u53cd\u3059\u308b\u3088\u3046\u306a\u898f\u5b9a\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3002\u3053\u306e(b)(5)\u306b\u3001debt instrument(\u8981\u3059\u308b\u306b\u50b5\u6a29\u985e)\u306e\u5143\u672c\u304c\u6e80\u671f\u306a\u3069\u306b\u3088\u308a\u511f\u9084\u3055\u308c\u305f\u5834\u5408\u306e\u6271\u3044\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u306b\u3088\u308b\u3068\u3001<\/p>\n<blockquote><p>The holder of a debt instrument &#8230; shall realize exchange gain or loss with respect to the principal amount of such instrument on the date principal &#8230; is received from the obligor or the instrument is disposed of.<\/p><\/blockquote>\n<p>\u3068\u3042\u308a\u3001\u5143\u672c\u306e\u511f\u9084\u306e\u6642\u70b9\u3067exchange gain\/loss\u304c\u5b9f\u73fe\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u5272\u5f15\u50b5\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u306a\u3051\u308c\u3070\u73fe\u5730\u901a\u8ca8\u3067\u306f\u511f\u9084\u306b\u3088\u308b\u640d\u76ca\u306f\u306a\u3044\u306e\u3060\u3057\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u306e\u4f4e\u3044\u50b5\u6a29(\u56fd\u50b5\u7b49)\u3092\u6e80\u671f\u307e\u3067\u6301\u3064\u5834\u5408\u306e\u91d1\u878d\u5546\u54c1\u3068\u3057\u3066\u306f\u5b9f\u8cea\u4f3c\u305f\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u5b9a\u671f\u9810\u91d1(CFR 1.988-2\u3067\u306f&#8221;time deposits&#8221;\u3068\u547c\u3070\u308c\u3066\u3044\u308b)\u3067\u306f\u6e80\u671f\u306e\u6bb5\u968e\u3067exchange gain\/loss\u304c\u5b9f\u73fe\u3059\u308b\u3068\u3044\u3046\u898f\u5b9a\u306f\u306a\u3044\u306e\u3067\u3001\u306a\u304a\u3055\u3089\u8151\u306b\u843d\u3061\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u306e\u3060\u304c\u3001\u3053\u3046\u3044\u3046\u3082\u306e\u3089\u3057\u3044\u3002\u3055\u3089\u306b\u3001\u67d0\u5c02\u9580\u5bb6\u306b\u3088\u308c\u3070\u3001\u3053\u306egain\/loss(\u3068\u304f\u306bloss\u306e\u5834\u5408)\u3092\u307e\u3058\u3081\u306b\u5831\u544a\u3059\u308b\u3068\u3001\u3053\u308c\u307e\u305faudit\u306e\u78ba\u7387\u304c\u9ad8\u307e\u308b\u306e\u3060\u305d\u3046\u3067\u3042\u308b\u3002\u6b63\u76f4\u8005\u304caudit\u3092\u53d7\u3051\u308b\u3053\u306e\u67a0\u7d44\u307f\u306f\u306a\u3093\u3068\u304b\u3057\u3066\u307b\u3057\u3044\u3082\u306e\u3067\u3042\u308b\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e00\u3064\u524d\u306e\u8a18\u4e8b\u306b\u304a\u3044\u3066\u306f\u672c\u984c\u3067\u306f\u306a\u304b\u3063\u305f\u304c\u3001&#8221;nonfunctional&#8221;\u901a\u8ca8\u3092&#8221;functional&#8221;\u901a\u8ca8\u306b\u5909\u63db\u3059\u308b(\u305f\u3068\u3048\u3070\u65e5\u672c\u5186\u3092\u7c73\u30c9\u30eb\u306b\u66ff\u3048\u308b)\u884c\u70ba\u306fCFR 1.988-1(a)(1)(i)\u306e&#8221;disposition of nonfunctional currency&#8221;\u306b\u76f8\u5f53\u3059\u308b\u305f\u3081\u3001&#8221;section 988 transaction&#8221;\u3067\u3042\u308a\u3001\u3053\u306e\u4e21\u66ff\u306e\u6642\u70b9\u3067exchange gain\/loss\u304c\u5b9f\u73fe\u3055\u308c\u3066\u8a72\u5f53\u5e74\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u305f\u3068\u3048\u3070\u3001CFR 1.988-1(a)(6)Example 2\u306b\u306f\u3001\u30ab\u30ca\u30c0\u30c9\u30eb\u3092\u7c73\u30c9\u30eb\u306b\u66ff\u3048\u308b\u64cd\u4f5c\u306b\u304a\u3051\u308b\u30ab\u30ca\u30c0\u30c9\u30eb\u306e&#8221;disposition&#8221;\u304csection 988 transaction\u3067\u3042\u308b\u3068\u3044\u3046\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\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-12093","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\/12093","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=12093"}],"version-history":[{"count":7,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/12093\/revisions"}],"predecessor-version":[{"id":12104,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/12093\/revisions\/12104"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=12093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=12093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=12093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}