{"id":12573,"date":"2017-04-06T23:22:07","date_gmt":"2017-04-07T06:22:07","guid":{"rendered":"https:\/\/www.jinmei.org\/blog\/?p=12573"},"modified":"2017-04-06T23:22:07","modified_gmt":"2017-04-07T06:22:07","slug":"%e7%b6%9asafe-harbor%e3%81%ab%e5%88%b0%e9%81%94","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2017\/04\/06\/12573","title":{"rendered":"\u7d9aSafe Harbor\u306b\u5230\u9054"},"content":{"rendered":"<p>\u5148\u3054\u308d\u3088\u3046\u3084\u304f2016\u5e74\u5ea6\u5206\u306etax return\u3092\u5b8c\u4e86\u3057\u305f\u3002\u3053\u30532\u5e74\u307b\u3069\u4f8b\u5916\u7684\u306a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u4e0a\u306e\u30a4\u30d9\u30f3\u30c8\u304c\u7d9a\u3044\u3066\u3044\u308b\u3068\u3044\u3046\u500b\u4eba\u7684\u4e8b\u60c5\u3082\u3042\u308b\u306e\u3060\u304c\u3001\u4f5c\u696d\u306b\u304b\u304b\u308b\u6642\u9593\u3082\u4f5c\u6210\u3059\u308b\u30d5\u30a9\u30fc\u30e0\u306e\u679a\u6570\u3082\u5e74\u3005\u4f38\u3073\u3066\u304a\u308a\u3001\u306f\u3058\u3081\u3066\u306e\u672c\u683c\u7684\u7533\u544a\u3060\u3063\u305f2008\u5e74\u306b13\u679a\u3060\u3063\u305f\u30d5\u30a9\u30fc\u30e0\u306e\u6570\u306f\u4eca\u308445\u679a\u3067\u3042\u308b\u2026\u3002I\u793e\u306e\u59a8\u5bb3\u306b\u8ca0\u3051\u305a\u3001\u4f55\u3068\u304b\u3053\u306e\u5168\u56fd\u6c11(&#038;\u4f4f\u6c11)\u7684\u30ea\u30bd\u30fc\u30b9\u306e\u6d6a\u8cbb\u3092\u306a\u304f\u3059\u3079\u304f<a href=\"http:\/\/www.npr.org\/sections\/money\/2017\/03\/22\/521132960\/episode-760-tax-hero\">tax hero<\/a>\u306b\u9811\u5f35\u3063\u3066\u3082\u3089\u3044\u305f\u3044\u3082\u306e\u3067\u3042\u308b(\u3082\u3063\u3068\u3082\u3001\u7b46\u8005\u306e\u5834\u5408\u306f\u65e5\u672c\u306e\u91d1\u878d\u8cc7\u7523\u3068\u3044\u3046\u3084\u3063\u304b\u3044\u306a\u5b58\u5728\u304c\u3042\u308b\u306e\u3067\u3001\u4eee\u306b&#8221;ReadyReturn&#8221;\u304c\u5b9f\u73fe\u3057\u3066\u3082\u7c21\u5358\u306b\u306f\u6069\u6075\u306b\u9810\u304b\u308c\u306a\u3044\u3060\u308d\u3046\u304c)\u3002<\/p>\n<p>\u3055\u3066\u3001<a href=\"https:\/\/www.jinmei.org\/blog\/2016\/05\/06\/12213\">\u4ee5\u524d\u306eblog\u8a18\u4e8b<\/a>\u306e\u901a\u308a\u30012016\u5e74\u5ea6\u306funderpayment penalty\u56de\u907f\u304c\u5bb9\u6613\u3067\u306a\u3044\u3068\u4e88\u60f3\u3055\u308c\u305f\u305f\u3081\u3001\u5165\u5ff5\u306a\u6e96\u5099\u3092\u3057\u3066\u304d\u305f\u306e\u3060\u304c\u3001tax return\u304c\u5b8c\u4e86\u3057\u3066\u305d\u306e\u7d50\u679c\u3082\u5224\u660e\u3057\u3001\u7121\u4e8b\u306bsafe 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