{"id":1313,"date":"2014-12-05T19:08:22","date_gmt":"2014-12-06T03:08:22","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=1313"},"modified":"2014-12-07T08:38:09","modified_gmt":"2014-12-07T16:38:09","slug":"us%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e6%9c%ac%e6%a0%bc%e3%83%87%e3%83%93%e3%83%a5%e3%83%bc%e8%a8%98%e9%8c%b2","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2014\/12\/05\/1313","title":{"rendered":"US\u78ba\u5b9a\u7533\u544a(\u672c\u683c)\u30c7\u30d3\u30e5\u30fc\u8a18\u9332"},"content":{"rendered":"<p>(\u3053\u308c\u306f\u3001\u7b46\u8005\u304c2009\u5e74\u306b\u30a2\u30e1\u30ea\u30ab\u306e\u78ba\u5b9a\u7533\u544a\u306b\u672c\u683c\u7684\u306b\u30c7\u30d3\u30e5\u30fc\u3057\u305f\u969b\u306e\u30e1\u30e2\u3067\u3042\u308b\u3002\u57f7\u7b46\u5f8c\u3059\u3050\u306b\u516c\u958b\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u8af8\u822c\u306e\u4e8b\u60c5\u306b\u3088\u308a\u305d\u306e\u6642\u70b9\u3067\u306f\u516c\u958b\u3092\u898b\u9001\u308a\u3001\u305d\u306e\u5f8c\u3082\u306a\u3093\u3068\u306a\u304f\u66f8\u304d\u304b\u3051\u72b6\u614b\u3067\u653e\u7f6e\u3057\u3066\u3044\u305f\u3002\u304c\u3001\u3054\u304f\u6700\u8fd1\u306b\u306a\u3063\u3066\u67d0\u6240\u3067\u7a0e\u91d1\u306e\u8a71\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u3044\u3044\u6a5f\u4f1a\u3068\u3044\u3046\u3053\u3068\u3067\u516c\u958b\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u57fa\u672c\u7684\u306b2009\u5e74\u5f53\u6642\u306e\u60c5\u5831\u306e\u307e\u307e\u5909\u66f4\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u73fe\u5728\u3067\u306f\u3042\u3066\u306f\u307e\u3089\u306a\u3044\u8a18\u8ff0\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u53e4\u304f\u306a\u3063\u3066\u3044\u305f\u30ea\u30f3\u30af\u306a\u3069\u306f\u65b0\u3057\u3044\u3082\u306e\u306b\u76f4\u3057\u3001\u4e00\u90e8\u306b\u3064\u3044\u3066\u306f\u73fe\u5728\u306e\u89b3\u70b9\u304b\u3089\u6ce8\u91c8\u3092\u5165\u308c\u3066\u3042\u308b\u3002)<\/p>\n<p>\u6628\u5e74(\u6ce8: 2008\u5e74\u306e\u3053\u3068)\u3082<a href=\"\/photo\/20080327\/\">\u30d7\u30c1\u30c7\u30d3\u30e5\u30fc<\/a>\u3092\u679c\u305f\u3057\u3066\u3044\u305f\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u78ba\u5b9a\u7533\u544a(tax return)\u3060\u304c\u3001\u4eca\u5e74(\u6ce8: 2009\u5e74\u306e\u3053\u3068)\u306f\u5c45\u4f4f\u8005(resident alien)\u3068\u3057\u3066\u672c\u683c\u7684\u306a\u7533\u544a\u304c\u5fc5\u8981\u3002\u5927\u304d\u306a\u56fa\u5b9a\u8cc7\u7523\u3068\u304b\u8ca0\u50b5\u3068\u304b\u304c\u306a\u3044\u306e\u3067\u3001\u3042\u308b\u610f\u5473\u3067\u306f\u5358\u7d14\u306a\u306e\u3060\u304c\u3001\u5916\u56fd(\u304a\u3082\u306b\u65e5\u672c)\u6e90\u6cc9\u306e\u6240\u5f97\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u306f\u3080\u3057\u308d\u4e00\u822c\u7684\u306a\u30a2\u30e1\u30ea\u30ab\u4eba\u3088\u308a\u3082\u9762\u5012\u304b\u3082\u3057\u308c\u306a\u3044\u3002<br \/>\n<!--more--><\/p>\n<h3>TurboTax\u30c7\u30d3\u30e5\u30fc<\/h3>\n<p>\u30a2\u30e1\u30ea\u30ab\u306e\u975e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u7533\u544a\u3057\u305f\u524d\u56de\u306f\u5168\u90e8\u624b\u3067\u8a08\u7b97\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u3061\u3087\u3063\u3068\u3081\u3093\u3069\u304f\u3055\u305d\u3046\u306a\u306e\u3067\u30c4\u30fc\u30eb\u306b\u983c\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u5b9a\u756a\u30c4\u30fc\u30eb\u306e<a href=\"http:\/\/turbotax.intuit.com\/\">TurboTax<\/a>\u306eweb\u7248\u3067\u7121\u6599\u3067\u3067\u304d\u308b\u9014\u4e2d\u306e\u3068\u3053\u308d\u307e\u3067\u5165\u529b\u3057\u3066\u307f\u3066\u3001\u5916\u56fd\u6e90\u6cc9\u306e\u6240\u5f97\u306a\u3093\u304b\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u8cfc\u5165\u3002Web\u7248\u3067\u306f\u306a\u304f\u3001Mac\u7528\u306edownload\u7248\u3092\u8cfc\u5165\u3057\u3066\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u3057\u305f\u3002web\u7248\u3060\u3068\u3001\u30da\u30fc\u30b8\u9077\u79fb\u3054\u3068\u306b\u3061\u3087\u3063\u3068\u5f85\u305f\u3055\u308c\u308b\u306e\u304c\u3046\u3063\u3068\u3046\u3057\u3044\u306e\u3068\u3001off-line\u3067\u3082\u4f5c\u696d\u3057\u305f\u3044\u5834\u5408\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3002(\u6ce8: \u305d\u306e\u5f8c\u3001TurboTax\u306e\u963f\u6f15\u3055\u306b\u5acc\u6c17\u304c\u3055\u3057\u3066<a href=\"http:\/\/www.taxact.com\/\">TaxACT<\/a>\u306b\u4e57\u308a\u63db\u3048\u3001\u3057\u304b\u3082online\u3067\u3082\u5168\u7136\u554f\u984c\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u306e\u3067\u3001\u6700\u8fd1\u306f\u305a\u3063\u3068online\u7248\u3092\u4f7f\u3063\u3066\u3044\u308b\u3002\u3057\u304b\u3082\u3053\u306e\u30a8\u30f3\u30c8\u30ea\u306e\u5185\u5bb9\u7a0b\u5ea6\u306e\u7533\u544a\u3067\u3042\u308c\u3070\u7121\u6599\u7248\u3067\u5341\u5206\u306a\u305f\u3081\u304a\u91d1\u3082\u304b\u304b\u3089\u306a\u3044\u3002TurboTax\u3068\u540c\u7a2e\u306e\u963f\u6f15\u3055\u304c\u306a\u3044\u3053\u3068\u3082\u306a\u3044\u306e\u3060\u304c\u3001\u7121\u6599\u3068\u601d\u3048\u3070\u8a31\u305b\u308b\u30ec\u30d9\u30eb\u3067\u3001\u304b\u306a\u308a\u6e80\u8db3\u3057\u3066\u3044\u308b\u3002)<\/p>\n<p>\u306a\u304a\u3001\u591a\u304f\u306e\u91d1\u878d\u6a5f\u95a2\u5272\u5f15\u4fa1\u683c\u3067TurboTax\u3092\u8cfc\u5165\u3067\u304d\u308b\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3092\u6301\u3063\u3066\u3044\u308b\u3088\u3046\u3060\u3002\u4eca\u56de\u306f\u300125%\u5f15\u304d\u306b\u306a\u308b\u3068\u3044\u3046fidelity\u306e\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u3092\u5229\u7528\u3002(\u3068\u601d\u3063\u305f\u3051\u3069\u3001\u672c\u5bb6TurboTax\u306e<a href=\"http:\/\/turbotax.intuit.com\/personal-taxes\/\">Personal Taxes<\/a>\u3067\u306f\u3053\u306e\u300c\u5272\u5f15\u300d\u4fa1\u683c\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u2026\u3088\u304f\u308f\u304b\u3089\u3058)\u3002\u6a5f\u80fd\u3054\u3068\u306b\u3044\u304f\u3064\u304b\u306e\u7a2e\u985e\u304c\u3042\u308b\u304c\u3001state tax file\u4f5c\u6210\u6a5f\u80fd\u3092\u8ffd\u52a0\u3067\u6301\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3046\u3061\u3067\u4e00\u756a\u5b89\u3044Deluxe\u3092\u9078\u629e\u3002<\/p>\n<p>\u4f7f\u3063\u3066\u307f\u305f\u611f\u60f3\u3068\u3057\u3066\u306f\u3001\u78ba\u304b\u306b\u306a\u304b\u306a\u304b\u3088\u304f\u3067\u304d\u3066\u3044\u308b\u3002\u4f8b\u5916\u7684\u306a\u30b1\u30fc\u30b9\u3082\u542b\u3081\u3066\u7d30\u304b\u3044\u8a08\u7b97\u3082\u5168\u90e8\u3084\u3063\u3066\u304f\u308c\u308b\u3057\u3001(\u307e\u3042\u5f53\u305f\u308a\u524d\u3060\u3051\u3069)\u3044\u304f\u3064\u304b\u306e\u5834\u5408\u3067\u691c\u7b97\u3057\u305f\u7bc4\u56f2\u3067\u306f\u7d50\u679c\u3082\u6b63\u78ba\u306a\u6a21\u69d8\u3002&#8221;100% Accurate Calculations Guarantee&#8221;\u3068\u79f0\u3057\u3066\u3001<\/p>\n<blockquote><p>\n  If you pay an IRS or state penalty or interest because of a TurboTax calculation error, we&#8217;ll pay you the penalty and interest.\n<\/p><\/blockquote>\n<p>\u3068\u4fdd\u8a3c\u307e\u3067\u3057\u3066\u3044\u308b\u3042\u305f\u308a\u306b\u81ea\u4fe1\u306e\u307b\u3069\u304c\u3046\u304b\u304c\u3048\u308b\u3002<\/p>\n<p>\u2026\u3068\u306f\u3044\u3046\u3082\u306e\u306e\u3001\u8907\u96d1\u602a\u5947\u306a\u7a0e\u5236\u3092\u4f5c\u308a\u4e0a\u3052\u305f\u4e0a\u306b\u7533\u544a\u306e\u624b\u9593\u3092\u7d0d\u7a0e\u8005\u306b\u8ab2\u3057\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u3053\u306e\u985e\u3044\u306e\u30c4\u30fc\u30eb\u306fIRS\u304c\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3057\u304b\u308b\u3079\u304d\u306a\u3093\u3058\u3083\u306a\u3044\u306e\u304b\uff1f\u3068\u3044\u3046\u6c17\u3082\u3059\u308b\u304c\u2026\u3002\u3061\u306a\u307f\u306b\u65e5\u672c\u306e<a href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/tokushu\/index.htm\">\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u306f\u306a\u304b\u306a\u304b\u3088\u304f\u3067\u304d\u3066\u3044\u308b\u3068\u601d\u3046(\u5f53\u7136\u3001\u7121\u6599\u3067\u3042\u308b)\u3002\u304a\u5f79\u6240\u4ed5\u4e8b\u3068\u306f\u601d\u3048\u306a\u3044\u3067\u304d\u3070\u3048\u3060\u3002\u307e\u3042\u3001\u30a2\u30e1\u30ea\u30ab\u306b\u6bd4\u3079\u308b\u3068\u7a0e\u5236\u3082\u76f8\u5f53\u5358\u7d14\u3060\u3068\u3044\u3046\u306e\u3082\u3042\u308b\u304c\u3002<\/p>\n<h3>\u6240\u5f97\u306e\u6d17\u3044\u51fa\u3057(\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9)<\/h3>\n<p>\u5225<a href=\"http:\/\/www.jinmei.org\/blog\/2009\/03\/07\/1317\">\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u66f8\u3044\u305f\u3088\u3046\u306b\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u6240\u5f97\u7a0e\u306f\u7dcf\u5408\u8ab2\u7a0e\u304c\u57fa\u672c\u3002\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u307e\u305a2008\u5e74\u306e\u6240\u5f97\u3092\u5217\u6319\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u306f\u3058\u3081\u308b(TurboTax\u306e\u6307\u793a\u306b\u3057\u305f\u304c\u3063\u3066\u3044\u304f\u3068\u81ea\u305a\u3068\u305d\u3046\u8a00\u3046\u624b\u9806\u306b\u306a\u308b\u304c)\u3002<\/p>\n<p>\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u304b\u3089\u3082\u3089\u3046\u6e90\u6cc9\u5fb4\u53ce\u7968(W-2)\u3068\u304b\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u78ba\u5b9a\u7533\u544a\u7528\u5831\u544a\u66f8(1099-XXX)\u306e\u4e2d\u306b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u304c\u5168\u90e8\u5165\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u305d\u308c\u3092TurboTax\u306b\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u3088\u3044\u3002\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u306e\u6240\u5f97\u306f\u3053\u3093\u306a\u611f\u3058:<\/p>\n<ul>\n<li>\u7d66\u6599\u3002\u4f1a\u793e\u3067\u3082\u3089\u3046W-2\u306b\u8a18\u8f09\u3002<\/li>\n<li>\u9280\u884c\u306e\u5229\u5b50\u3002\u9280\u884c\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b1099-INT\u306b\u8a18\u8f09\u3002<\/li>\n<li>ETF\u306e\u5206\u914d\u91d1(dividends)\u3002\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b1099-DIV\u306b\u8a18\u8f09\u3002<\/li>\n<li>\u67d0KAME\u672c\u306e\u5370\u7a0e(\u96c0\u306e\u6d99\u306f\u3055\u3089\u306b\u5c0f\u7c92\u306b\u306a\u3063\u305f\u304c\u3001\u4e00\u5fdc\u307e\u3060\u3082\u3089\u3063\u3066\u3044\u308b)\u3002\u51fa\u7248\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b1099-MISC\u306b\u8a18\u8f09\u3002<\/li>\n<\/ul>\n<p>1099-DIV\u306b\u3064\u3044\u3066\u306f\u82e5\u5e72\u6ce8\u610f\u304c\u5fc5\u8981\u3002Dividends\u306b\u306fqualified dividends\u3068\u547c\u3070\u308c\u308bsubset\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u306b\u306f\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u305f\u512a\u9047\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002Qualified dividends\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u3044\u308d\u3044\u308d\u3042\u308b\u304c\u3001\u57fa\u672c\u306f(\u3042\u308b\u7a0b\u5ea6\u306e)\u9577\u671f\u4fdd\u6709\u3067\u3042\u308b\u3053\u3068\u3002\u5177\u4f53\u7684\u306b\u306f\u3001&#8221;ex-dividend date&#8221;\u306e60\u65e5\u524d\u304b\u308960\u65e5\u5f8c\u307e\u3067\u306e121\u65e5\u9593\u306e\u3046\u3061\u300160\u65e5\u8d85\u306e\u671f\u9593\u305d\u306e\u914d\u5f53\u3092\u51fa\u3057\u305ffund\u307e\u305f\u306f\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b(ex-dividend date\u306f\u3001\u305d\u306e\u65e5\u4ee5\u964d\u306b\u8cb7\u3063\u305f\u682a\u5f0f\u306f\u76f4\u8fd1\u306e\u914d\u5f53\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u65e5\u306e\u3053\u3068)\u3002\u3082\u3063\u3068\u3082\u3001\u5b9f\u969b\u306e\u7533\u544a\u624b\u7d9a\u304d\u4e0a\u306f\u3001qualified dividends\u306f1099-DIV\u306e\u4e2d\u306b\u533a\u5225\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u306e\u5024\u3092\u305d\u306e\u307e\u307e\u6d41\u7528\u3059\u308c\u3070\u3088\u304f\u3001qualified\u304b\u3069\u3046\u304b\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u81ea\u5206\u3067\u60a9\u3080\u5fc5\u8981\u306f\u306a\u3044\u3002(\u6ce8: \u6700\u521d\u306b\u516c\u958b\u3057\u305f\u6bb5\u968e\u3067\u306fqualified\u306e\u305f\u3081\u306e\u4fdd\u6709\u6761\u4ef6\u3092\u8aa4\u3063\u3066\u7406\u89e3\u3057\u3066\u3044\u305f\u306e\u3067\u66f8\u304d\u76f4\u3057\u305f\u3002)<\/p>\n<p>Qualified dividend\u306b\u3064\u3044\u3066\u306e\u8a73\u3057\u3044\u8aac\u660e\u306f<a href=\"http:\/\/www.irs.gov\/publications\/p550\/index.html\">IRS\u306ePublication 550<\/a>\u3092\u53c2\u7167\u3002<\/p>\n<p>\u500b\u4eba\u7684\u306b\u3082\u3046\u4e00\u3064\u6ce8\u610f\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u306f\u3001\u5916\u56fd(\u30a2\u30e1\u30ea\u30ab\u5916)\u682a\u5f0f\u306b\u6295\u8cc7\u3057\u3066\u3044\u308bETF(<a href=\"https:\/\/personal.vanguard.com\/us\/funds\/snapshot?FundId=0963&#038;FundIntExt=INT\">VGK<\/a>\u3068<a href=\"http:\/\/personal.vanguard.com\/us\/funds\/snapshot?FundId=0964&#038;FundIntExt=INT\">VWO<\/a>)\u304b\u3089\u306e\u5206\u914d\u91d1\u3002\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u306f\u30a2\u30e1\u30ea\u30ab\u5916\u3067\u3059\u3067\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u984d\u304c1099-DIV\u306e&#8221;Foreign Tax Paid (Box 6)&#8221;\u306e\u9805\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002TurboTax\u306b\u6240\u5f97\u3092\u5165\u529b\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u3053\u3082\u3061\u3083\u3093\u3068\u57cb\u3081\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3002<\/p>\n<p>Box 6\u304c\u57cb\u307e\u3063\u3066\u3044\u308b\u3068\u3001\u5c11\u3057\u5148\u306b\u9032\u3093\u3060\u3068\u3053\u308d\u3067\u3001\u5165\u529b\u3057\u305f\u5229\u5b50(or\u914d\u5f53)\u306e\u3046\u3061\u5916\u56fd\u6e90\u6cc9\u306e\u5206\u3092\u8a18\u5165\u305b\u3088\u3068\u3044\u3046\u30d5\u30a9\u30fc\u30e0\u304c\u51fa\u308b:<\/p>\n<p class=\"mainimage\">\n  <a href=\"\/image\/20090314\/frndiv.jpg\"><br \/>\n  <img loading=\"lazy\" decoding=\"async\" src=\"\/image\/20090314\/frndiv.jpg\" width=\"492\" height=\"156\" alt=\"\" \/><br \/>\n  <\/a>\n<\/p>\n<p>1099-DIV\u306b\u306f\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9ETF\u304b\u3089\u306e\u5206\u914d\u91d1\u3082\u5408\u7b97\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5358\u7d14\u306bordinary dividends(= \u8ab2\u7a0e\u5bfe\u8c61\u914d\u5f53\u5168\u4f53\u3002qualified\u3068non qualified\u306e\u5408\u8a08)\u5168\u4f53\u306e\u984d\u3092\u66f8\u304f\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u3002VGK\u3068VWO\u306e\u5206\u3060\u3051\u3092\u53d6\u308a\u51fa\u3057\u3066\u305d\u306e\u5408\u8a08\u3092\u5165\u529b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>(\u3053\u308c\u3092\u5206\u3051\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\u3001\u6240\u5f97\u5168\u4f53\u306e\u3046\u3061\u5916\u56fd\u6e90\u6cc9\u90e8\u5206\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u5f8c\u3067\u3084\u308bForeign Tax Credit (FTC)\u306e\u8a08\u7b97\u306b\u52b9\u3044\u3066\u304f\u308b\u304b\u3089\u3002\u8a73\u3057\u304f\u306f<a href=\"http:\/\/www.jinmei.org\/blog\/2009\/03\/15\/1360\">\u5225\u30a8\u30f3\u30c8\u30ea<\/a>\u53c2\u7167)<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u306f\u6240\u5f97\u306e\u6e90\u6cc9\u3068\u306a\u308b\u56fd\u540d\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001VGK\u3084VWO\u306e\u5834\u5408\u306f\u3044\u308d\u3044\u308d\u6df7\u3056\u3063\u3066\u3044\u308bfund\u306a\u306e\u3067\u4e00\u3064\u306b\u306f\u7279\u5b9a\u3067\u304d\u306a\u3044\u30021099-DIV\u306b\u306f\u3053\u306e\u56fd\u540d\u3092\u793a\u3059\u9805(&#8220;Box 7&#8221;)\u304c\u3042\u308b\u306e\u3060\u304c\u3001\u5b9f\u969b\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u305f1099-DIV\u306b\u306fBox 7\u306f\u306a\u304b\u3063\u305f\u3002TurboTax\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u306f\u3001\u305d\u3046\u3044\u3046\u5834\u5408\u306f&#8221;Various&#8221;\u306b\u305b\u3088\u3068\u6ce8\u91c8\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e0a\u306e\u753b\u9762\u306e\u901a\u308a\u3001\u3053\u3053\u3067\u306f&#8221;RIC&#8221;(regulated investment company)\u3068\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001FTC\u7528\u306eform\u3067\u3042\u308b<a href=\"http:\/\/www.irs.gov\/instructions\/i1116\/index.html\">1116\u306einstruction<\/a>\u306e\u6307\u793a(<a href=\"http:\/\/www.irs.gov\/instructions\/i1116\/ch02.html#d0e2188\">Line g\u306e\u8aac\u660e<\/a>)\u306b\u3057\u305f\u304c\u3063\u305f\u3082\u306e:<\/p>\n<blockquote><p>\n  You do not need to report income passed through from a mutual fund or other regulated investment company (RIC) on a country-by-country basis. Total all income, in the applicable category, passed through from the mutual fund or other RIC and enter the total in a single column in Part I. Enter &#8220;RIC&#8221; on line g. Total all foreign taxes passed through and enter the total on a single line in Part II for the applicable category.\n<\/p><\/blockquote>\n<p>\u5b9f\u969b\u4e0a\u306f&#8221;various&#8221;\u3067\u3082&#8221;RIC&#8221;\u3067\u3082\u3001\u6570\u5b57\u304c\u5408\u3063\u3066\u3044\u308c\u3070\u554f\u984c\u306a\u3044\u3060\u308d\u3046\u3068\u306f\u601d\u3046\u304c\u3002<\/p>\n<p>\u306a\u304a\u3001TurboTax\u306b\u306f\u3001\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u3067online\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u7528\u306e\u6050\u308d\u3057\u3044\u6a5f\u80fd\u304c\u3064\u3044\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u30e6\u30fc\u30b6\u540d\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u3092TurboTax\u306b\u5165\u529b\u3059\u308b\u3068\u3001\u52dd\u624b\u306blogin\u3057\u3066\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3092\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3054\u3057\u306b\u53d6\u308a\u8fbc\u3081\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u78ba\u304b\u306b\u5165\u529b\u3059\u308b\u624b\u9593\u306f\u7701\u3051\u308b\u3057\u3001\u81ea\u5206\u3067\u5165\u529b\u3059\u308b\u3088\u308a\u6b63\u78ba\u3060\u308d\u3046\u3057\u3001\u5b9a\u756a\u30bd\u30d5\u30c8\u306a\u306e\u3067\u60aa\u7528\u306f\u306a\u3044\u3060\u308d\u3046\u3068\u306f\u601d\u3046\u304c\u3001\u3061\u3087\u3063\u3068\u6050\u304f\u3066\u81ea\u5206\u3067\u306f\u3042\u307e\u308a\u4f7f\u3046\u6c17\u306b\u306a\u308c\u306a\u3044\u2026\u4e00\u77ac\u3060\u3051\u3001\u30e6\u30fc\u30b6\u540d\u3068\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u81e8\u6642\u306b\u5909\u66f4\u3057\u3066\u6a5f\u80fd\u3092\u8a66\u3057\u3066\u306f\u307f\u305f\u304c(\u3061\u3083\u3093\u3068\u53d6\u308a\u8fbc\u3081\u305f\u3002\u304b\u3064\u624b\u5165\u529b\u3068\u540c\u3058\u30c7\u30fc\u30bf\u3060\u3063\u305f\u2026\u5f53\u305f\u308a\u524d\u3060\u304c)\u3002\u305d\u308c\u307b\u3069\u91cf\u304c\u591a\u3044\u308f\u3051\u3067\u3082\u306a\u3044\u306e\u3067\u3001\u3053\u3093\u306a\u7d30\u5de5\u3067\u624b\u9593\u3092\u304b\u3051\u308b\u304f\u3089\u3044\u3060\u3063\u305f\u3089\u624b\u3067\u5165\u529b\u3057\u305f\u65b9\u304c\u65e9\u3044\u3068\u3044\u3046\u6c17\u304c\u3059\u308b\u3002\u307f\u3093\u306a\u3053\u3093\u306a\u6050\u308d\u3057\u3044\u6a5f\u80fd\u3092\u4f7f\u3063\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\uff1f(\u3082\u3063\u3068\u3082\u3001IE\u3068\u304bSafari\u3068\u304b\u3001black box\u306e\u5f97\u4f53\u306e\u3057\u308c\u306a\u3044\u30d6\u30e9\u30a6\u30b6\u3092\u4f7f\u3063\u3066\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u5165\u529b\u3059\u308b\u306e\u3082\u4f3c\u305f\u3088\u3046\u306a\u3082\u306e\u3068\u3082\u8a00\u3048\u308b)<\/p>\n<p>\u3042\u3068\u3001\u6b21\u7bc0\u3067\u8aac\u660e\u3059\u308b\u901a\u308a\u3001\u65e5\u672c\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3069\u3046\u305b\u3061\u307e\u3061\u307e\u624b\u5165\u529b\u3059\u308b\u3057\u304b\u306a\u3044\u306e\u3067\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u9280\u884c\u306e\u5229\u5b50\u306a\u3069\u3060\u3051\u3061\u3087\u3063\u3068\u697d\u3092\u3057\u3066\u3082\u5168\u4f53\u7684\u306a\u624b\u9593\u304b\u3089\u898b\u308c\u3070\u8aa4\u5dee\u3068\u3044\u3046\u6c17\u3082\u3059\u308b\u3002<\/p>\n<h3>\u6240\u5f97\u306e\u6d17\u3044\u51fa\u3057(\u65e5\u672c\u6e90\u6cc9)<\/h3>\n<p>\u3055\u3066\u3001\u4e0a\u8a18\u306b\u52a0\u3048\u3001\u5229\u5b50\u3068\u914d\u5f53\u91d1\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u65e5\u672c\u6e90\u6cc9\u306e\u6240\u5f97\u3082\u3042\u308a\u3001\u3053\u308c\u3089\u3082US\u5074\u3067\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u3067\u7533\u544a\u304c\u5fc5\u8981\u3002\u3053\u306e\u3053\u3068\u306f<a href=\"http:\/\/www.irs.gov\/instructions\/i1040\/ar01.html#d0e3136\">Form 1040 Instruction \u306eIncome\u306e\u9805<\/a>\u306b\u3057\u3063\u304b\u308a\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<blockquote><p>\n  You must report unearned income, such as interest, dividends, and pensions, from sources outside the United States unless exempt by law or a tax treaty. You must also report earned income, such as wages and tips, from sources outside the United States.\n<\/p><\/blockquote>\n<p>\u306a\u304a\u3001&#8221;unless exempt by law or a tax treaty&#8221;\u3068\u3042\u308b\u304c\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u9632\u3050\u305f\u3081\u306e\u63a7\u9664\u306e\u63aa\u7f6e\u306f\u53d7\u3051\u3089\u308c\u308b(\u5f8c\u8ff0)\u3082\u306e\u306e\u3001\u7533\u544a\u81ea\u4f53\u3092\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u65e5\u672c\u6e90\u6cc9\u306e\u6240\u5f97(\u3068\u640d\u5931)\u3068\u3057\u3066\u306f\u3001\u6628\u5e74\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u3063\u305f\u3002<\/p>\n<ul>\n<li>\u9280\u884c\u9810\u91d1\u30fb\u56fd\u50b5\u306e\u5229\u5b50<\/li>\n<li>\u682a\u5f0f\u306e\u914d\u5f53\u91d1<\/li>\n<li>\u50b5\u6a29\u306e\u58f2\u5374\u76ca\u30fb\u640d<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u3092TurboTax\u306b\u624b\u5165\u529b\u3057\u3066\u3044\u304f\u306e\u3060\u304c\u3001\u3053\u308c\u304c\u5b9f\u306f\u304b\u306a\u308a\u5927\u5909\u306a\u4f5c\u696d\u3002\u307e\u305a\u3001\u5f53\u7136\u306a\u304c\u3089\u3053\u308c\u3089(\u306e\u307b\u3068\u3093\u3069)\u306f\u65e5\u672c\u5186\u3067\u6e05\u7b97\u3055\u308c\u3066\u3044\u308b\u304c\u3001IRS\u3078\u306e\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306fUS\u30c9\u30eb\u306b\u63db\u7b97\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3002\u3053\u306e\u3053\u3068\u306f\u3001\u30e1\u30a4\u30f3\u306e\u7533\u544a\u66f8\u3067\u3042\u308b1040\u306einstruction\u306b\u306f(\u3056\u3063\u3068\u898b\u308b\u9650\u308a)\u66f8\u3044\u3066\u306a\u3044\u304c\u3001\u5e38\u8b58\u7684\u306b\u8003\u3048\u3066\u3082\u65e5\u672c\u5186\u306e\u307e\u307e\u7533\u544a\u3067\u304d\u308b\u3068\u306f\u601d\u3048\u306a\u3044\u3057\u3001\u6240\u5f97\u306e\u7533\u544a\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u3051\u3069\u3001\u5916\u56fd\u7a0e\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u89e3\u8aac\u66f8\u3067\u3042\u308b<a href=\"http:\/\/www.irs.gov\/publications\/p514\/ar02.html#en_US_2013_publink1000224382\">Publication 514<\/a>\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<blockquote><p>\n  If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U.S. dollars.\n<\/p><\/blockquote>\n<p>\u3053\u306e\u8fba\u308a\u306e\u3053\u3068\u306f\u3001\u65e5\u672c\u3067\u5916\u8ca8\u5efa\u3066\u3067\u5916\u56fd\u682a\u5f0f\u306e\u53d6\u5f15\u306a\u3093\u304b\u3092\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5834\u5408\u3067\u3082\u540c\u3058\u3067\u3001\u30cd\u30c3\u30c8\u3067\u8abf\u3079\u3066\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u81ea\u5df1\u7533\u544a\u3059\u308b\u306e\u3067\u3044\u3044\u3088\u3046\u306a\u306e\u3067\u3001\u4eca\u56de\u3082\u305d\u306e\u65b9\u5411\u3067\u5bfe\u51e6\u3002\u3068\u306f\u3044\u3048\u3001\u30ec\u30fc\u30c8\u306f\u65e5\u3005\u5909\u308f\u308b\u306e\u3067\u3001\u7dcf\u984d\u3060\u3051\u6c42\u3081\u308c\u3070\u3088\u3044\u3068\u3044\u3046\u308f\u3051\u306b\u306f\u3044\u304b\u305a\u3001\u4f55\u6708\u4f55\u65e5\u306b\u3044\u304f\u3089\u306e\u6240\u5f97\u304c\u3042\u3063\u3066\u3001\u305d\u306e\u3068\u304d\u306e\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3059\u308b\u3068US\u30c9\u30eb\u3067\u306f\u3044\u304f\u3089\u304b\u3001\u3068\u3044\u3046\u306e\u3092\u3044\u3061\u3044\u3061\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u3063\u3066\u304b\u306a\u308a\u9762\u5012\u3002\u307e\u305f\u3001\u65e5\u672c\u5074\u3067\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u7a0e\u91d1\u306e\u5206\u3092\u63a7\u9664\u3059\u308b\u305f\u3081\u306b\u3001\u7a0e\u91d1\u3092\u3044\u304f\u3089\u5f15\u304b\u308c\u3066\u308b\u304b\u3092\u8abf\u3079\u308b\u5fc5\u8981\u3082\u3042\u308b\u306e\u3060\u304c\u3001\u9280\u884c\u306b\u3088\u3063\u3066\u306f\u7a0e\u5f15\u304d\u5f8c\u306e\u624b\u53d6\u984d\u3057\u304b\u901a\u5e33\u306b\u8a18\u8f09\u304c\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u3082\u3042\u3063\u3066\u3053\u308c\u3082\u9762\u5012(\u307e\u3042\u3001\u5927\u4f53\u9006\u7b97\u3067\u304d\u308b\u306e\u3060\u304c)\u3002\u3068\u3044\u3046\u308f\u3051\u3067\u3001\u9280\u884c\u3084\u3089\u8a3c\u5238\u4f1a\u793e\u3084\u3089\u914d\u5f53\u91d1\u3092\u51fa\u3057\u3066\u3044\u308b\u4fe1\u8a17\u9280\u884c\u3084\u3089\u306b\u96fb\u8a71\u3092\u304b\u3051\u307e\u304f\u3063\u3066\u3001\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u305f\u308a\u660e\u7d30\u66f8\u3092\u9001\u3063\u3066\u3082\u3089\u3063\u305f\u308a\u3068\u304b\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u53d6\u5f97\u306b\u306f<a href=\"http:\/\/www.oanda.com\/\">OANDA<\/a>\u3068\u3044\u3046\u30b5\u30a4\u30c8\u3092\u5229\u7528\u3002\u6c11\u9593\u306e\u30b5\u30a4\u30c8\u306e\u3088\u3046\u3060\u3051\u3069\u3001<a href=\"http:\/\/www.irs.gov\/Individuals\/International-Taxpayers\/Foreign-Currency-and-Currency-Exchange-Rates\">IRS\u306e\u30da\u30fc\u30b8\u304b\u3089\u3082\u30ea\u30f3\u30af<\/a>\u3055\u308c\u3066\u3044\u308b\u304f\u3089\u3044\u306a\u306e\u3067\u3001\u3053\u308c\u3092\u4f7f\u3063\u3066IRS\u304b\u3089\u6587\u53e5\u3092\u8a00\u308f\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3060\u308d\u3046\u3001\u3068\u601d\u3044\u305f\u3044(\u6ce8: \u904e\u53bb6\u5e74\u5206\u306e\u7533\u544a\u3067\u3001IRS\u304b\u3089\u3053\u306e\u4ef6\u3067\u6587\u53e5\u3092\u8a00\u308f\u308c\u305f\u3053\u3068\u306f\u306a\u3044)\u3002<\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u56fd\u5185\u306e\u9280\u884c\u306e\u3046\u3061\u3001\u4f8b\u5916\u7684\u306bcitibank(\u65e5\u672c\u306e\u65b9)\u3067\u306e\u53d6\u5f15\u3060\u3051\u306f\u3053\u3046\u3044\u3046\u4f5c\u696d\u306e\u5fc5\u8981\u304c\u306a\u3044\u3002\u3055\u3059\u304c\u306b\u30a2\u30e1\u30ea\u30ab\u7531\u6765\u3060\u3051\u3042\u3063\u3066\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u5c45\u4f4f\u8005\u306b\u306a\u308b\u624b\u7d9a\u304d\u3092\u3057\u3066\u3001<a href=\"http:\/\/www.irs.gov\/uac\/Form-W-9,-Request-for-Taxpayer-Identification-Number-and-Certification\">W-9<\/a>\u3068\u3044\u3046\u30d5\u30a9\u30fc\u30e0\u306bSSN\u3092\u8a18\u5165\u3057\u3066\u9001\u3063\u3066\u304a\u304f\u3068\u3001\u5f8b\u5100\u306b\u3082\u30a2\u30e1\u30ea\u30ab\u306e\u4f4f\u6240\u5b9b\u306b1099-INT\u3092\u9001\u3063\u3066\u304f\u308c\u308b\u3002\u306e\u3067\u3001\u3053\u306e\u5206\u306b\u3064\u3044\u3066\u306f\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u306e\u5229\u5b50\u3068\u5927\u5dee\u306f\u306a\u3044\u3002<\/p>\n<p>TurboTax\u7684\u306b\u306f\u3001\u5916\u56fd\u306b\u53e3\u5ea7\u304c\u3042\u308b\u9280\u884c\u304b\u3089\u306e\u6240\u5f97\u3092\u76f4\u63a5\u5165\u529b\u3059\u308b\u3088\u3046\u306a\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306f\u306a\u3055\u305d\u3046\u306a\u306e\u3067\u30011099-INT\u3068\u304b1099-DIV\u3068\u304b\u306b\u57fa\u3065\u3044\u3066\u8a18\u5165\u3059\u308b\u30d5\u30a9\u30fc\u30e0\u3092\u6d41\u7528\u3057\u3066\u5165\u529b\u3059\u308b\u3002<\/p>\n<p class=\"mainimage\">\n  <a href=\"\/image\/20090314\/1099int.png\"><br \/>\n  <img loading=\"lazy\" decoding=\"async\" src=\"\/image\/20090314\/1099int.png\" width=\"454\" height=\"176\" alt=\"\" \/><br \/>\n  <\/a>\n<\/p>\n<p>&#8220;Interest Amount&#8221;\u306b\u306f\u7a0e\u5f15\u304d\u524d\u306e\u5229\u5b50\u30fb\u914d\u5f53\u91d1\u306a\u3069\u306e\u984d\u3092\u5165\u529b\u3002<\/p>\n<p>\u5916\u56fd\u6e90\u6cc9\u306e\u914d\u5f53\u91d1\u306b\u3064\u3044\u3066\u3082\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070qualified dividends\u3068\u3057\u3066\u306e\u512a\u9047\u7a0e\u7387\u304c\u53d7\u3051\u3089\u308c\u308b\u3002\u65e5\u672c\u306e\u5834\u5408\u3001<a href=\"http:\/\/www.irs.gov\/publications\/p550\/ch01.html#en_US_2013_publink100010066\">Publication 550<\/a>\u306e\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001qualified dividends\u304c\u8a8d\u3081\u3089\u308c\u308b(\u306f\u305a):<\/p>\n<blockquote><p>\n  The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Department of the Treasury determines is satisfactory for this purpose and that includes an exchange of information program. For a list of those treaties, see Table 1-3.<br \/>\n  (&#8220;Qualified Dividends&#8221;\u306e&#8221;Qualified foreign corporation&#8221;\u306e\u9805\u3002&#8221;Table 1-3&#8243;\u306b\u306f\u3061\u3083\u3093\u3068&#8221;Japan&#8221;\u304c\u542b\u307e\u308c\u3066\u3044\u308b)\n<\/p><\/blockquote>\n<p>\u305f\u3060\u30011099-DIV\u3067\u8a08\u7b97\u3057\u3066\u3082\u3089\u3063\u3066\u308b\u5834\u5408\u3068\u9055\u3063\u3066\u3001\u81ea\u5206\u3067qualified\u304b\u3069\u3046\u304b\u306e\u305d\u306e\u4ed6\u306e\u6761\u4ef6\u3092\u5224\u65ad\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3068\u306a\u308b\u3068\u304b\u306a\u308a\u3081\u3093\u3069\u304f\u3055\u3044\u5834\u5408\u3082\u3042\u308a\u305d\u3046\u3060\u3002\u81ea\u5206\u306e\u5834\u5408\u306f\u3001\u9577\u3044\u3053\u3068\u5869\u6f2c\u3051\u72b6\u614b(\u304b\u3064\u65b0\u898f\u6295\u8cc7\u3082\u505c\u6b62\u4e2d)\u306a\u306e\u3067\u5168\u90e8qualified dividend(\u3067\u3044\u3044\u306f\u305a\u2026)\u3068\u3044\u3046\u3053\u3068\u3067\u7c21\u5358\u3060\u3063\u305f\u304c\u3001\u6bce\u6708\u7a4d\u307f\u7acb\u3066\u305f\u308a\u3057\u3066\u305f\u4eba\u306f\u3069\u3053\u307e\u3067\u304cqualified\u304b\u81ea\u5206\u3067\u8a08\u7b97\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3053\u3068\u306b\u306a\u308b(\u3068\u306f\u3044\u3048\u3001\u65e5\u672c\u306e\u8a3c\u5238\u4f1a\u793e\u306f\u666e\u901a\u975e\u5c45\u4f4f\u8005\u306e\u65b0\u898f\u8cfc\u5165\u3092\u8a8d\u3081\u306a\u3044\u3088\u3046\u306a\u306e\u3067\u3001\u7d99\u7d9a\u7684\u306b\u7a4d\u307f\u7acb\u3066\u305f\u308a\u8cb7\u3044\u5897\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u4e8b\u5b9f\u4e0a\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3060\u308d\u3046)\u3002<\/p>\n<p>\u3053\u306e\u4ed6\u306b\u5927\u4e8b\u306a\u306e\u306f&#8221;Foreign Tax Paid (Box 6)&#8221;\u3067\u3001\u3053\u3053\u306b\u65e5\u672c\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5206\u306e\u7a0e\u91d1(\u3092\u30c9\u30eb\u63db\u7b97\u3057\u305f\u5024)\u3092\u5fd8\u308c\u305a\u306b\u5165\u529b\u3059\u308b\u3002\u524d\u7bc0\u3067\u3082\u8ff0\u3079\u305f\u304c\u3001\u3053\u308c\u306f\u5f8c\u8ff0\u306eForeign Tax Credit (FTC)\u306e\u305f\u3081\u306e\u4f5c\u696d\u3067\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u308c\u3082\u524d\u7bc0\u540c\u69d8\u3001Box 6\u304c\u57cb\u307e\u3063\u3066\u3044\u308b\u3068\u3001\u5c11\u3057\u5148\u306b\u9032\u3093\u3060\u3068\u3053\u308d\u3067\u3001\u5165\u529b\u3057\u305f\u5229\u5b50(or\u914d\u5f53)\u306e\u3046\u3061\u5916\u56fd\u6e90\u6cc9\u306e\u5206\u3092\u8a18\u5165\u305b\u3088\u3068\u3044\u3046\u30d5\u30a9\u30fc\u30e0\u304c\u51fa\u308b:<\/p>\n<p class=\"mainimage\">\n  <a href=\"\/image\/20090314\/frnint.png\"><br \/>\n  <img loading=\"lazy\" decoding=\"async\" src=\"\/image\/20090314\/frnint.png\" width=\"480\" height=\"141\" alt=\"\" \/><br \/>\n  <\/a>\n<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u3053\u3053\u3067\u306f\u5168\u984d\u304c\u5916\u56fd(=\u65e5\u672c)\u6e90\u6cc9\u306e\u306f\u305a\u306a\u306e\u3067\u3001Box 1\u306b\u8a18\u5165\u3057\u305f\u306e\u3068\u540c\u3058\u984d\u3092\u8a18\u5165\u3057\u3001\u56fd\u540d\u306f&#8221;Japan&#8221;\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5f8c\u306e\u51e6\u7406\u306e\u4fbf\u5b9c\u4e0a\u30011099-INT\u3092\u5165\u624b\u3067\u304d\u3066\u3044\u308bcitibank\u306e\u5206\u3060\u3051\u306fRIC(regulated investment company)\u3068\u3057\u3066\u304a\u304f\u3002<\/p>\n<h3>\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u7f60<\/h3>\n<p>\u682a\u5f0f\u7b49\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u30fb\u30ed\u30b9\u306b\u3064\u3044\u3066\u3082\u5229\u5b50\u3084\u914d\u5f53\u91d1\u3068\u540c\u3058\u3088\u3046\u306b\u51e6\u7406\u3059\u308c\u3070\u3088\u3044\u3001\u306e\u3060\u304c\u3001\u3053\u3053\u3067\u5927\u304d\u306a\u7f60\u304c\u767a\u899a\u3002\u3053\u308c\u3089\u306e\u58f2\u8cb7\u306e\u5834\u5408\u3001\u8cfc\u5165\u6642\u3068\u58f2\u5374\u6642\u306e\u4fa1\u683c\u30fb\u624b\u6570\u6599\u3092\u3082\u3068\u306b\u30b2\u30a4\u30f3\u30fb\u30ed\u30b9\u304c\u6c7a\u307e\u308b\u304c\u3001\u3053\u308c\u3089\u304c\u5186\u6c7a\u6e08\u306e\u5834\u5408\u306b\u306f\u3001\u8cfc\u5165\u6642\u3068\u58f2\u5374\u6642\u305d\u308c\u305e\u308c\u306e\u30ec\u30fc\u30c8\u3067\u30c9\u30eb\u306b\u63db\u7b97\u3057\u3066\u5f15\u304d\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u30b2\u30a4\u30f3\u3092\u51fa\u3057\u3066\u3044\u305f\u306e\u306f\u65e5\u672c\u56fd\u50b5\u3067\u3001\u307b\u3093\u3068\u306f\u305d\u306e\u307e\u307e\u6301\u3063\u3066\u3044\u305f\u304b\u3063\u305f\u3068\u3053\u308d\u3092\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308a\u58f2\u5374\u3057\u3066\u6570\u767e\u5186\u7a0b\u5ea6\u306e\u30d7\u30e9\u30b9\u306b\u306a\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u30c9\u30eb\u63db\u7b97\u3067\u8a08\u7b97\u3059\u308b\u3068\u306a\u3093\u3068550\u30c9\u30eb\u3082\u306e\u5229\u76ca\u304c\u3042\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u2026\u3002\u5f53\u7136\u305d\u306e\u5206\u305f\u304f\u3055\u3093\u7a0e\u91d1\u3092\u6255\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044(\u7a0e\u91d1\u3092\u6255\u3046\u3068\u5b9f\u8cea\u640d\u5931\u306b\u306a\u3063\u3066\u3057\u307e\u3046)\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u3053\u306e\u58f2\u8cb7\u306f\u5b8c\u5168\u306b\u65e5\u672c\u5186\u306e\u307f\u3067\u5b8c\u7d50\u3057\u3066\u3044\u308b\u306e\u3067\u3001550\u30c9\u30eb\u3068\u3044\u3046\u5229\u76ca\u306b\u306f\u4f55\u306e\u5b9f\u614b\u3082\u306a\u304f(\u7c89\u98fe\u6c7a\u7b97\u304b\uff1f)\u3001\u307e\u3063\u305f\u304f\u3082\u3063\u3066\u7d0d\u5f97\u3044\u304b\u306a\u3044\u306e\u3060\u304c\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306b\u76f8\u8ac7\u3057\u3066\u307f\u3066\u3082\u3053\u3046\u8a08\u7b97\u3059\u308b\u3057\u304b\u306a\u3044\u3089\u3057\u3044\u3002\u58f2\u5374\u3057\u305f\u306e\u304c\u50b5\u6a29\u3060\u3063\u305f\u3068\u3044\u3046\u306e\u3082\u75db\u3044\u8a71\u3067\u3001\u682a\u5f0f\u306a\u3089\u3044\u3064\u304b\u306f\u58f2\u5374\u3059\u308b\u3057\u304b\u306a\u3044\u304b\u3089\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u306f\u3053\u3046\u3044\u3046\u3053\u3068\u304c\u8d77\u304d\u308b\u306e\u3082\u4ed5\u65b9\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u50b5\u6a29\u306e\u5834\u5408\u306f\u6e80\u671f\u307e\u3067\u6301\u3063\u3066\u304a\u304f\u3068\u3044\u3046\u624b\u304c\u3042\u308a(\u3068\u3044\u3046\u304b\u3082\u3068\u3082\u3068\u305d\u306e\u3064\u3082\u308a\u3060\u3063\u305f\u306e\u3092\u3084\u3080\u3092\u5f97\u305a\u58f2\u5374\u3057\u305f)\u3001\u305d\u306e\u5834\u5408\u306f\u5229\u91d1\u306b\u5bfe\u3057\u3066\u305d\u306e\u6642\u3005\u306e\u30ec\u30fc\u30c8\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3060\u3051\u3060\u304b\u3089\u307e\u3060\u7d0d\u5f97\u3044\u304f\u306e\u3060\u304c\u2026\u3002<\/p>\n<p>\u5f53\u7136\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u6b21\u7b2c\u3067\u306f\u5f97\u3092\u3059\u308b\u65b9\u5411\u306e\u7d50\u679c\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u308f\u3051\u3060\u304c\u3001\u3053\u30531-2\u5e74\u306f\u5186\u9ad8\u306b\u52d5\u3044\u3066100\u5186\u524d\u5f8c\u3067\u56fa\u5b9a\u3055\u308c\u3066\u3044\u3066\u3001(\u65e5\u672c\u3082\u5f31\u3063\u3066\u3044\u308b\u3068\u306f\u3044\u3048)\u30a2\u30e1\u30ea\u30ab\u7d4c\u6e08\u304c\u6025\u6fc0\u306b\u5f31\u4f53\u5316\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3067\u306f\u4eca\u5f8c\u5927\u304d\u304f\u5186\u5b89\u306b\u623b\u3059\u3053\u3068\u3082\u8003\u3048\u305a\u3089\u3044\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u65e5\u672c\u3067\u6301\u3063\u3066\u3044\u308b\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u3068\u4eca\u5f8c\u3082\u540c\u3058\u3088\u3046\u306b\u7a0e\u91d1\u9762\u3067\u640d\u3092\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3046\u3053\u3068\u3060\u3002\u5f53\u5206\u58f2\u5374\u306e\u3064\u3082\u308a\u306f\u306a\u3044\u304b\u3089\u3001\u3044\u307e\u5fc3\u914d\u3059\u308b\u3053\u3068\u3058\u3083\u306a\u3044\u3051\u3069\u3001\u3082\u3057\u8fd1\u3044\u5c06\u6765\u306b\u65e5\u672c\u682a\u5f0f\u3092\u58f2\u308a\u6255\u304a\u3046\u3068\u3044\u3046\u6c17\u306b\u306a\u3063\u305f\u308a\u3057\u305f\u3089\u3001\u540c\u3058\u7f60\u306b\u306f\u307e\u3089\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u2026\u3002(\u6ce8: \u3053\u306e\u90e8\u5206\u306f\u3001\u66f8\u3044\u305f\u5f53\u6642\u306e2009\u5e74\u9803\u304b\u3089\u305a\u3044\u3076\u3093\u72b6\u6cc1\u304c\u5909\u308f\u3063\u305f\u3002\u300c\u4eca\u5f8c\u5927\u304d\u304f\u5186\u5b89\u306b\u623b\u3059\u3053\u3068\u3082\u8003\u3048\u305a\u3089\u3044\u300d\u3068\u3044\u3046\u306e\u306f\u5f53\u6642\u306e\u4e88\u6e2c\u3068\u3057\u3066\u306f\u6b63\u3057\u304b\u3063\u305f\u304c\u3001\u3044\u307e\u3053\u306e\u6ce8\u3092\u66f8\u3044\u3066\u3044\u308b2014\u5e7412\u6708\u306b\u81f3\u3063\u3066\u306f\u3064\u3044\u306b120\u5186\u3092\u7a81\u7834\u3002\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u91d1\u51e6\u7406\u3068\u3044\u3046\u70b9\u3060\u3051\u304b\u3089\u3059\u308b\u3068\u58f2\u5374\u3057\u3084\u3059\u3044\u72b6\u6cc1\u306b\u306a\u3063\u3066\u304d\u305f\u3002)<\/p>\n<h3>\u4f7f\u3048\u306a\u3044\u63a7\u9664<\/h3>\n<p>\u6240\u5f97\u306e\u5165\u529b\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u7a0e\u91d1\u306e\u63a7\u9664\u306b\u306a\u308b\u9805\u76ee\u306e\u6d17\u3044\u51fa\u3057\u306b\u306a\u308b\u3002\u3053\u308c\u304c\u307e\u305f\u81a8\u5927\u306a\u9078\u629e\u80a2(TurboTax\u306b\u3088\u308c\u3070&#8221;all 350 deductions and credits&#8221;\u3060\u305d\u3046\u3060)\u3067\u3001\u3057\u304b\u3082\u82e6\u52b4\u3057\u3066\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3082\u8a72\u5f53\u3059\u308b\u3088\u3046\u306a\u63a7\u9664\u9805\u76ee\u304c\u307b\u3068\u3093\u3069\u898b\u5f53\u305f\u3089\u306a\u3044\u3002\u305f\u3068\u3048\u3070\u2026<\/p>\n<ul>\n<li>\u533b\u7642\u8cbb(Medical Expenses): AGI(AGI\u306e\u5b9a\u7fa9\u306f<a href=\"http:\/\/www.jinmei.org\/blog\/2009\/03\/07\/1317\">\u5225\u30a8\u30f3\u30c8\u30ea<\/a>\u53c2\u7167\u3002\u5927\u3056\u3063\u3071\u306b\u306f\u5e74\u53ce\u76f8\u5f53)\u306e7.5%\u3092\u8d85\u3048\u308b\u90e8\u5206\u3057\u304b\u63a7\u9664\u3055\u308c\u306a\u3044\u3002Medicare\u306b\u6255\u3063\u305f\u984d(\u7d66\u4e0e\u306e1.45%)\u3082\u3053\u3053\u306b\u542b\u3081\u3089\u308c\u308b\u3088\u3046\u306a\u306e\u3067\u3001\u5927\u3056\u3063\u3071\u306b\u305d\u306e\u5206\u3092\u5f15\u3044\u305f\u3068\u3057\u3066AGI\u306e6%\u7a0b\u5ea6\u306f\u304b\u304b\u3063\u3066\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3002\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u306e\u666e\u901a\u306e\u30a8\u30f3\u30b8\u30cb\u30a2\u3060\u3068\u3001\u5165\u9662\u3067\u3082\u3057\u30661\u4e07\u30c9\u30eb\u3068\u304b\u306e\u533b\u7642\u8cbb\u3067\u3082\u304b\u304b\u3063\u3066\u306a\u3044\u9650\u308a\u5b9f\u8cea\u7684\u306a\u6069\u6075\u306f\u306a\u3055\u305d\u3046\u2026\u3002\u306a\u304a\u3001\u4e0a\u8a18\u5225\u30a8\u30f3\u30c8\u30ea\u3067\u3082\u66f8\u3044\u305f\u304c\u3001\u65e5\u672c\u306a\u308910\u4e07\u5186\u8d85\u304b\u3089\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3002\u65e5\u672c\u306b\u3044\u305f\u3068\u304d\u306b\u306f\u3053\u3093\u306a\u306b\u533b\u7642\u8cbb\u304c\u304b\u304b\u3063\u305f\u3053\u3068\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u66ae\u3089\u3057\u3060\u30681000\u30c9\u30eb\u304f\u3089\u3044\u306f\u7d50\u69cb\u7c21\u5358\u306b\u8d85\u3048\u3066\u3057\u307e\u3046\u3060\u3051\u306b\u3001\u305b\u3081\u3066\u63a7\u9664\u30e9\u30a4\u30f3\u304c\u3053\u306e\u7a0b\u5ea6\u306a\u3089\u3088\u304b\u3063\u305f\u306e\u3060\u304c\u2026\u3002<\/li>\n<li>Casualties or Theft losses: \u67d0\u300c\u30b7\u30e7\u30c3\u30ad\u30f3\u30b0\u306a\u4e8b\u4ef6\u300d\u306e\u88ab\u5bb3\u8005\u3068\u3057\u3066$1000\u307b\u3069\u75db\u3044\u51fa\u8cbb\u3092\u5f37\u3044\u3089\u308c\u3066\u3044\u305f\u306e\u304c\u76f8\u5f53\u3057\u306a\u3044\u304b\u3068\u671f\u5f85\u3057\u305f\u304c\u3001\u3053\u308c\u3082AGI\u306e10%\u8d85\u304b\u3089\u3057\u304b\u63a7\u9664\u3067\u304d\u305a\u3001$1000\u7a0b\u5ea6\u3067\u306f\u5168\u7136\u30c0\u30e1\u3002\u8eca\u304c\u4e00\u53f0\u304a\u3057\u3083\u304b\u306b\u306a\u3063\u305f\u3068\u304b\u3001\u5bb6\u304c\u71c3\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u304b\u3001\u305d\u3046\u3044\u3046\u30ec\u30d9\u30eb\u3067\u306a\u3044\u3068\u30c0\u30e1\u306a\u3088\u3046\u3060\u3002<\/li>\n<li>Miscellaneous expenses: \u4ed5\u4e8b\u3067\u4f7f\u3063\u305f\u53c2\u8003\u66f8\u4ee3\u3084\u78ba\u5b9a\u7533\u544a\u8cbb\u7528\u3068\u304b\u304c\u8a72\u5f53\u3059\u308b\u3088\u3046\u306a\u306e\u3060\u304c\u3001\u3053\u308c\u3082AGI\u306e2%\u4ee5\u4e0a\u3002\u4ed6\u306e\u9805\u76ee\u306b\u6bd4\u3079\u308c\u3070\u4f4e\u3044\u30e9\u30a4\u30f3\u3060\u304c\u3001\u6570\u5343\u30c9\u30eb\u304f\u3089\u3044\u672c\u3092\u8cb7\u3063\u3066\u306a\u3044\u3068\u53b3\u3057\u3044\u3001\u306e\u3067\u30c0\u30e1\u3002\u7533\u544a\u8cbb\u7528\u3082TurboTax\u306e\u6570\u5341\u30c9\u30eb\u304f\u3089\u3044\u3067\u306f\u713c\u3051\u77f3\u306b\u6c34\u3060\u3057\u3001\u4eee\u306b\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3068\u3057\u3066\u3082\u305b\u3044\u305c\u3044\u6570\u767e\u30c9\u30eb\u3060\u308d\u3046\u304b\u3089\u304a\u305d\u3089\u304f\u63a7\u9664\u53ef\u80fd\u30e9\u30a4\u30f3\u306b\u306f\u9054\u3057\u306a\u3044\u3060\u308d\u3046\u3002<\/li>\n<li><a href=\"http:\/\/www.irs.gov\/Businesses\/Corporations\/Alternative-Motor-Vehicle-Credit\">Alternative Motor Vehicle Credit<\/a>: \u3042\u308b\u7a2e\u306e\u30cf\u30a4\u30d6\u30ea\u30c3\u30c9\u8eca\u3092\u8cb7\u3048\u3070\u7a0e\u91d1\u306e\u512a\u9047\u63aa\u7f6e\u304c\u3042\u308b\u3001\u3068\u3044\u3046\u3082\u306e\u3060\u304c\u3001\u8eca\u7a2e\u3054\u3068\u306b\u8ca9\u58f2\u5b9f\u7e3e\u306b\u5fdc\u3058\u3066\u512a\u9047\u5ea6\u5408\u3044\u304c\u9055\u3063\u3066\u3044\u3066\u3001\u6211\u304cPrius\u53f7\u306f\u58f2\u308c\u904e\u304e\u3066\u3044\u308b\u306e\u3067\u3059\u3067\u306b\u5bfe\u8c61\u5916\u2026(\u307e\u3042\u3001\u3053\u306e\u3053\u3068\u306f\u8cb7\u3046\u524d\u304b\u3089\u77e5\u3063\u3066\u305f\u3093\u3060\u3051\u3069)\u3002<\/li>\n<\/ul>\n<p>\u305d\u3046\u3044\u3046\u308f\u3051\u3067\u3001\u898b\u843d\u3068\u3057\u304c\u306a\u3044\u3068\u3059\u308c\u3070\u3001\u7d50\u5c40\u63a7\u9664\u3067\u304d\u305f\u306e\u306f\u4ee5\u4e0b\u306e2\u3064\u3068\u3001\u5f8c\u8ff0\u3059\u308bforeign tax credit\u3060\u3051\u3002\u3057\u304b\u3082\u5f8c\u8005\u306f\u4e8c\u91cd\u53d6\u308a\u3092\u9632\u3044\u3067\u3044\u308b\u3060\u3051\u3060\u304b\u3089\u3001\u63a7\u9664\u3067\u7bc0\u7a0e\u3057\u305f\u3068\u3044\u3046\u3088\u308a\u306f\u640d\u3092\u3057\u306a\u3044\u3088\u3046\u306b\u624b\u3092\u6253\u3063\u305f\u3001\u3068\u3044\u3046\u306e\u304c\u6b63\u89e3\u3060\u308d\u3046\u3002<\/p>\n<ul>\n<li>\u5dde\u7a0e\u306e\u5929\u5f15\u304d\u5206\u3002\u3053\u308c\u306fW-2\u306e\u5185\u5bb9\u3092\u5165\u529b\u3057\u3066\u3044\u308c\u3070TurboTax\u304c\u52dd\u624b\u306b\u63a7\u9664\u5bfe\u8c61\u306b\u8db3\u3057\u3066\u304f\u308c\u308b\u3002<\/li>\n<li>\u8eca\u306e\u767b\u9332\u8cbb\u7528\u3002$200\u5f31\u7a0b\u5ea6\u306a\u306e\u3067\u7bc0\u7a0e\u52b9\u679c\u306f\u3057\u308c\u3066\u3044\u308b\u304c\u3001\u30bc\u30ed\u3088\u308a\u306f\u307e\u3057\u3068\u3044\u3046\u3053\u3068\u3067\u3002TurboTax\u7684\u306b\u306f&#8221;Car Registration Fees&#8221;\u306e\u3068\u3053\u308d\u306b\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3002\u305f\u3060\u3057\u3001\u5dde\u306b\u3088\u3063\u3066\u3053\u308c\u304c\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u3068\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3088\u3046\u3060\u3002\u500b\u4eba\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b\u6bb5\u968e\u3067\u6b63\u3057\u3044\u5dde\u3092\u5165\u529b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u4ee5\u4e0a\u306f\u5225<a href=\"http:\/\/www.jinmei.org\/blog\/2009\/03\/07\/1317\">\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u3082\u66f8\u3044\u305f\u9805\u76ee\u5225\u63a7\u9664(itemized deduction)\u306e\u8a71\u3002\u6a19\u6e96\u63a7\u9664(standard deduction)\u3092\u4f7f\u3046\u5834\u5408\u306b\u306f\u3053\u3046\u3044\u3046\u60a9\u307f\u3068\u306f\u7121\u7e01\u306b\u306a\u308b\u3002\u5b9f\u306f\u3001\u5b9f\u969b\u306b\u7533\u544a\u4f5c\u696d\u3092\u3059\u308b\u307e\u3067state tax\u5929\u5f15\u304d\u5206\u304citemized deduction\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u5931\u5ff5\u3057\u3066\u3044\u3066\u3001\u3066\u3063\u304d\u308astandard\u3057\u304b\u3042\u308a\u5f97\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u305f\u3002AGI\u5236\u9650\u306b\u3088\u308a\u3001\u5b9f\u969b\u306b\u63a7\u9664\u306b\u7d50\u3073\u4ed8\u304f\u30b1\u30fc\u30b9\u306f\u7a00\u3068\u306f\u3044\u3048\u3001itemized deduction\u304c\u52b9\u304f\u3068\u306a\u308b\u3068\u3001\u305d\u306e\u3064\u3082\u308a\u3067\u3082\u3046\u5c11\u3057\u7bc0\u7a0e\u610f\u8b58\u3092\u6301\u3063\u305f\u751f\u6d3b\u304c\u9001\u308c\u308b\u304b\u3082\u3002\u305f\u3068\u3048\u3070\u5bc4\u4ed8\u306eincentive\u306b\u306f\u306a\u308a\u305d\u3046\u3002<\/p>\n<h3>Foreign Tax Credit<\/h3>\n<p>Foreign Tax Credit(FTC)\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u4ee5\u5916\u304c\u6e90\u6cc9\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u306e\u751f\u3058\u305f\u56fd\u3067\u3059\u3067\u306b\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u984d\u3092\u30a2\u30e1\u30ea\u30ab\u306e\u6240\u5f97\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3082\u306e\u3002\u65e5\u672c\u3067\u3044\u3048\u3070<a href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1240.htm\">\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/a>\u306b\u76f8\u5f53\u3059\u308b\u3002FTC\u306b\u3064\u3044\u3066\u8a73\u3057\u3044\u3053\u3068\u306f<a href=\"http:\/\/www.jinmei.org\/blog\/2009\/03\/15\/1360\">\u5225\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u66f8\u3044\u305f\u306e\u3067\u3001\u3053\u3053\u3067\u306fTurboTax\u4e0a\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u3060\u3051\u88dc\u8db3\u3059\u308b\u3002<\/p>\n<p>TurboTax\u7684\u306b\u306f\u3001FTC\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u307b\u3068\u3093\u3069\u306f\u6240\u5f97\u306e\u5165\u529b\u306e\u3068\u3053\u308d\u3067\u6e08\u3093\u3067\u3044\u308b(\u4e0a\u8ff0)\u3002\u6b8b\u308a\u306e\u624b\u7d9a\u304d\u306fDeduction &amp; Credits\u304b\u3089&#8221;foreign Taxes&#8221;\u3092\u9078\u629e\u3057\u3066\u5b9f\u65bd\u3002Deduction\u306b\u3059\u308b\u304bcredit\u306b\u3059\u308b\u304b\u3092\u805e\u304b\u308c\u308b\u306e\u3067credit\u3092\u9078\u629e\u3002\u3042\u3068\u306f\u3001\u6240\u5f97\u306e\u5165\u529b\u306e\u3068\u3053\u308d\u3067\u5fc5\u8981\u306a\u60c5\u5831\u3092\u5165\u529b\u6e08\u3067\u3042\u308c\u3070\u3001\u5927\u4f53\u30ac\u30a4\u30c9\u306b\u6cbf\u3063\u3066\u7b54\u3048\u3066\u3044\u304f\u3060\u3051\u3067OK\u3002<\/p>\n<p>\u6240\u5f97\u306e\u7a2e\u985e(\u3053\u3053\u3067\u306f\u5229\u5b50\u3068\u914d\u5f53\u3060\u3051\u306a\u306e\u3067&#8221;passive income&#8221;\u306e\u307f)\u306e\u660e\u7d30\u3054\u3068\u306b\u3001\u6240\u5f97\u306e\u5165\u529b\u306e\u3068\u304d\u306b\u6307\u5b9a\u3057\u305f&#8221;foreign country&#8221;\u306e\u3069\u308c\u306b\u3042\u305f\u308b\u304b\u3092\u6307\u5b9a\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u4e3b\u306a\u4f5c\u696d\u3002\u305f\u3068\u3048\u3070\u4ee5\u4e0b\u306e\u753b\u9762\u3067\u306f\u3001&#8221;RIC&#8221;\u306b\u5c5e\u3059\u308b\u5229\u5b50\u6240\u5f97\u306e\u7a0e\u91d1\u90e8\u5206\u3092\u6307\u5b9a\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3002\u540c\u69d8\u306e\u3053\u3068\u3092&#8221;Japan&#8221;\u306e\u5229\u5b50\u6240\u5f97\u3001\u304a\u3088\u3073\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u5b9f\u65bd\u3059\u308c\u3070\u3088\u3044\u3002<\/p>\n<p class=\"mainimage\">\n  <img decoding=\"async\" src=\"\/image\/20090314\/frntax.jpg\" alt=\"\" \/>\n<\/p>\n<p>\u3053\u306e\u5148\u3067\u3001&#8221;Simplified Foreign Tax Credit&#8221;\u306a\u308b\u3082\u306e\u3092\u9078\u3076\u304b\u805e\u304b\u308c\u308b\u306e\u3060\u304c\u3001<a href=\"http:\/\/www.jinmei.org\/blog\/2009\/03\/15\/1360\">\u5225\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u4eca\u56de\u306f\u3053\u3053\u3067\u306e\u9078\u629e\u306b\u306f\u5b9f\u8cea\u7684\u306a\u610f\u5473\u306f\u306a\u3044\u3002\u3068\u308a\u3042\u3048\u305a&#8221;simplified&#8221;\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u306b\u3057\u3066\u5148\u306b\u9032\u3080\u3002<\/p>\n<p>TurboTax\u3078\u306e\u5165\u529b\u3067\u6b21\u306b\u3061\u3087\u3063\u3068\u8ff7\u3046\u306e\u306f\u3001\u5916\u56fd\u7a0e\u3092\u6255\u3063\u305f\u65e5\u4ed8\u3092\u5165\u529b\u3059\u308b\u30d5\u30a9\u30fc\u30e0\u3002<\/p>\n<p class=\"mainimage\">\n  <img decoding=\"async\" src=\"\/image\/20090314\/ftax.png\" alt=\"\" \/>\n<\/p>\n<p>\u3053\u306e\u65e5\u4ed8\u306f\u3001\u6700\u7d42\u7684\u306bFTC\u306b\u95a2\u3057\u3066IRS\u306b\u63d0\u51fa\u3059\u308b<a href=\"http:\/\/www.irs.gov\/uac\/Form-1116,-Foreign-Tax-Credit\">Form 1116<\/a>\u306b\u304a\u3044\u3066\u3001\u6255\u3063\u305f\u7a0e\u91d1\u306e\u660e\u7d30\u3092\u5165\u529b\u3059\u308b\u9805\u76ee(Part II: Foreign Taxes Paid or Accrued)\u306e(j)Date paid or accrued\u3067\u4f7f\u308f\u308c\u308b\u3002\u3057\u304b\u3057\u3001Form 1116\u304c\u56fd\u5225\u306b\u660e\u7d30\u3092\u8a18\u5165\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001TurboTax\u304b\u3089\u3067\u306f\u56fd\u3054\u3068\u306b\u7570\u306a\u308b\u65e5\u4ed8\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3088\u3046\u3060\u3002\u3055\u3089\u306b\u3044\u3046\u3068\u3001\u65e5\u672c\u306e\u5834\u5408\u3001\u5229\u5b50\u3084\u914d\u5f53\u91d1\u306e\u7a0e\u91d1\u306f\u652f\u6255\u65e5\u3068\u540c\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8907\u6570\u56de\u306e\u652f\u6255\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u7d0d\u7a0e\u306e\u65e5\u4ed8\u3082\u305d\u306e\u56de\u6570\u5206\u3060\u3051\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u3082\u305d\u3082Form 1116\u306e\u69cb\u9020\u3068\u306e\u76f8\u6027\u304c\u60aa\u3044\u3002<\/p>\n<p>\u5b9f\u969b\u4e0a\u306f\u3001\u6700\u7d42\u7684\u306a\u8a08\u7b97\u3055\u3048\u5408\u3063\u3066\u3044\u308c\u3070\u3053\u306e\u3042\u305f\u308a\u306e\u7d30\u304b\u3044\u3068\u3053\u308d\u3092\u305d\u308c\u307b\u3069\u8ffd\u6c42\u3055\u308c\u308b\u3068\u306f\u8003\u3048\u306b\u304f\u3044\u3002\u5ff5\u306e\u305f\u3081\u7a0e\u7406\u58eb\u306b\u3082\u76f8\u8ac7\u3057\u305f\u304c\u3001\u5408\u8a08\u91d1\u984d\u3060\u3051\u66f8\u3044\u3066\u3001\u65e5\u4ed8\u306f&#8221;2008&#8243;\u3060\u3051\u3067\u3088\u3044\u3068\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3060\u3063\u305f\u3002TurboTax\u4e0a\u306f&#8221;2008&#8243;\u3060\u3051\u3068\u3044\u3046\u3088\u3046\u306a\u5165\u529b\u306f\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u306e\u3067\u3001\u3068\u308a\u3042\u3048\u305a12\u670831\u65e5\u3068\u3044\u3046\u3053\u3068\u306b\u3057\u3066\u304a\u3044\u3066\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u95a2\u3059\u308b\u8aac\u660e\u306e\u3068\u3053\u308d\u3067\u88dc\u8db3(\u4e0b\u8a18)\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002<\/p>\n<p>FTC\u306b\u95a2\u3059\u308b\u6700\u5f8c\u306e\u4f5c\u696d\u306f\u3001Form 1116\u306b\u95a2\u3059\u308b\u88dc\u8db3\u4e8b\u9805\u30021116\u306einstruction<a href=\"http:\/\/www.irs.gov\/instructions\/i1116\/ch01.html#d0e288\">(&#8220;Foreign Currency Conversion&#8221;\u306e\u9805)<\/a>\u306b\u3088\u308c\u3070\u3001<\/p>\n<blockquote><p>\n  If you have to convert from foreign currency, attach a detailed explanation of how you figured the conversion rate.\n<\/p><\/blockquote>\n<p>\u3068\u3042\u308a\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u6839\u62e0\u306b\u3064\u3044\u3066\u8aac\u660e\u305b\u3088\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u3058\u304fform 1116\u306einstruction(<a href=\"http:\/\/www.irs.gov\/instructions\/i1116\/ch02.html#d0e2534\">&#8220;Foreign Taxes Paid or Accrued&#8221;\u306e\u8aac\u660e\u90e8\u5206<\/a>)\u306b\u3088\u308c\u3070\u3001<\/p>\n<blockquote><p>\n  Generally, you must enter in Part II the amount of foreign taxes, in both the foreign currency denomination(s) and as converted into U.S. dollars, that relate to the category of income checked above Part I.<br \/>\n  &#8230;<br \/>\n  If foreign tax paid on passive income is reported to you in U.S. dollars on a Form 1099-DIV, 1099-INT, or similar statement, you do not have to convert the amount shown into foreign currency.\n<\/p><\/blockquote>\n<p>\u3068\u3044\u3046\u3053\u3068\u3067\u30011099-INT\/DIV\u3067\u30c9\u30eb\u63db\u7b97\u306e\u5916\u56fd\u7a0e\u984d\u304c\u308f\u304b\u3063\u3066\u3044\u308b\u5834\u5408\u4ee5\u5916\u306f\u5916\u56fd\u306e\u901a\u8ca8\u3067\u306e\u7a0e\u984d\u3082\u8a18\u8f09\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306fTurboTax\u306e\u901a\u5e38\u306e\u4f5c\u696d\u306e\u7bc4\u56f2\u5185\u3067\u306f\u3067\u304d\u306a\u3044\u3002\u5de6\u4e0a\u306b\u3042\u308b&#8221;Forms&#8221;\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u5404\u7a2eform\u4e00\u89a7\u3092\u51fa\u3057\u30011116\u3092\u9078\u629e\u3057\u3066\u3001\u81ea\u5206\u3067\u8aac\u660e\u306e\u6587\u7ae0\u3092\u5165\u529b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p class=\"mainimage\">\n  <a href=\"\/image\/20090314\/f1116.png\"><br \/>\n  <img loading=\"lazy\" decoding=\"async\" src=\"\/image\/20090314\/f1116.png\" width=\"500\" height=\"112\" alt=\"\" \/><br \/>\n  <\/a>\n<\/p>\n<p>&#8220;Explain&#8221;\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u30c6\u30ad\u30b9\u30c8\u3092\u5165\u529b\u3067\u304d\u308b\u30d5\u30a9\u30fc\u30e0\u304c\u51fa\u3066\u304f\u308b\u3002\u305d\u3053\u306b\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u63db\u7b97\u306b\u4f7f\u3063\u305fweb\u306e\u30da\u30fc\u30b8\u3001\u65e5\u4ed8\u306b\u95a2\u3059\u308b\u6ce8\u91c8\u3001\u65e5\u672c\u5186\u3067\u306e\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066\u306e\u88dc\u8db3\u3092\u8a18\u5165\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001citibank\u306e\u5229\u5b50\u53ce\u5165\u5206\u3092(Japan\u3067\u306a\u304f)&#8221;RIC&#8221;\u306b\u3057\u3066\u3044\u305f\u306e\u306f\u3001\u3053\u3053\u306e\u4f5c\u696d\u306e\u4fbf\u5b9c\u306e\u305f\u3081\u30021116 instruction\u306e\u4e0a\u306e\u8aac\u660e\u306b\u3088\u308c\u3070\u30011099-INT\u3067\u30c9\u30eb\u3067\u306e\u7a0e\u984d\u304c\u308f\u304b\u3063\u3066\u3044\u308bcitibank\u306e\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u65e5\u672c\u5186\u3067\u306e\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3057\u3001\u305d\u3082\u305d\u30821099-INT\u306b\u306f\u65e5\u672c\u5186\u3067\u306e\u7a0e\u984d\u304c\u66f8\u3044\u3066\u306a\u3044\u306e\u3067\u305d\u308c\u304c\u308f\u304b\u3089\u306a\u3044\u3002\u4e00\u65b9\u3001RIC\u304b\u3089\u306e\u6240\u5f97\u306e\u5834\u5408\u306f\u56fd\u5225\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u4ed6\u306e\u5206\u3068\u5408\u7b97\u3057\u3066\u5408\u8a08\u5024\u3060\u3051\u66f8\u3051\u3070\u3044\u3044(\u3068instruction\u306b\u66f8\u3044\u3066\u3042\u308b)\u306e\u3067\u3001\u3053\u3053\u3060\u3051\u4f8b\u5916\u306b\u3057\u3066&#8221;RIC&#8221;\u306e\u4e2d\u306b\u5165\u308c\u3001\u305d\u306e\u4ed6\u306e\u65e5\u672c\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u306e\u307f\u88dc\u8db3\u8aac\u660e\u3092\u52a0\u3048\u308b\u5f62\u306b\u3057\u305f\u3002<\/p>\n<h3>California\u5dde\u7a0e<\/h3>\n<p>\u9023\u90a6\u7a0e\u306b\u95a2\u3059\u308b\u4f5c\u696d\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u6b21\u306fCalifornia\u306e\u5dde\u7a0e\u306e\u7533\u544a\u51e6\u7406\u3002\u7533\u8acb\u30d5\u30a9\u30fc\u30e0\u306f<a href=\"https:\/\/www.ftb.ca.gov\/forms\/2013\/13_540.pdf\">Form 540 (2013\u5e74\u7248)<\/a>\u3002\u5dde\u7a0e\u306e\u7533\u544a\u306f\u5b9f\u306f\u304b\u306a\u308a\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u9023\u90a6\u7a0e\u306e\u8a08\u7b97\u3067\u6c42\u3081\u305fAGI\u304b\u3089\u6a19\u6e96\u63a7\u9664\u984d\u3068\u4eba\u7684\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u3092\u6c42\u3081\u3001tax table\u3092\u4f7f\u3063\u3066\u7a0e\u984d\u3092\u6c42\u3081\u308b\u3060\u3051\u3002\u4f8b\u306b\u3088\u3063\u3066\u3044\u308d\u3044\u308d(\u7406\u8ad6\u4e0a\u306e)\u63a7\u9664\u9805\u76ee\u304c\u3042\u308b\u306e\u3060\u304c\u3001\u307b\u3068\u3093\u3069\u3001\u3068\u3044\u3046\u304b\u3069\u308c\u3082\u8a72\u5f53\u3057\u306a\u3044\u3002Foreign Tax Credit\u306e\u3088\u3046\u306a\u3084\u3084\u3053\u3057\u3044\u8a71\u3084\u3001qualified dividends\u306b\u95a2\u3059\u308b\u512a\u9047\u7a0e\u7387\u306a\u3069\u3082\u5dde\u7a0e\u306b\u306f\u95a2\u4fc2\u306a\u3044\u3002<\/p>\n<p>\u5dde\u7a0e\u306e\u975e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u50b5\u6a29\u3067\u3082\u6301\u3063\u3066\u3044\u308c\u3070\u591a\u5c11\u8a71\u304c\u9055\u3063\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u3044\u307e\u306e\u3068\u3053\u308d\u305d\u3046\u3044\u3046\u306e\u3082\u306a\u3044\u306e\u3067\u95a2\u4fc2\u306a\u3057\u3002\u3068\u3044\u3046\u308f\u3051\u3067\u3042\u3063\u3055\u308a\u3068\u5b8c\u4e86\u3002<\/p>\n<h3>\u305d\u306e\u4ed6\u306e\u4f5c\u696d1: \u5916\u56fd\u9280\u884c(\u7b49)\u53e3\u5ea7\u306e\u7533\u544a<\/h3>\n<p>TurboTax\u306e\u6240\u5f97\u5165\u529b\u753b\u9762\u3067&#8221;1099-OID, Foreign Accounts&#8221;\u3068\u3044\u3046\u306e\u3092\u9078\u629e\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u8cea\u554f\u9805\u76ee\u304c\u73fe\u308c\u308b\u3002<\/p>\n<p class=\"mainimage\">\n  <a href=\"\/image\/20090314\/frnaccount.png\"><br \/>\n  <img loading=\"lazy\" decoding=\"async\" src=\"\/image\/20090314\/frnaccount.png\" width=\"539\" height=\"275\" alt=\"\" \/><br \/>\n  <\/a>\n<\/p>\n<p>\u3053\u308c\u306b\u7b54\u3048\u3066\u3044\u304f\u3068\u3001TD F 90-22.1\u306a\u308bform\u3092\u5225\u9014\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3001\u3068\u8a00\u308f\u308c\u308b\u3002\u65e5\u672c\u56fd\u5185\u306e\u9280\u884c\u306b\u3042\u308b\u7a0b\u5ea6($10000\u76f8\u5f53\u4ee5\u4e0a)\u306e\u6b8b\u9ad8\u304c\u3042\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53e3\u5ea7\u60c5\u5831\u3092\u5225\u9014\u7533\u544a\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3088\u3046\u3060\u3002\u3053\u306eform\u306fTurboTax\u306e&#8221;Other Tax Situations&#8221;\u3067&#8221;Miscellaneous Tax Forms&#8221;\u3068\u3044\u3046\u306e\u3092\u9078\u3076\u3068\u4f5c\u6210\u3067\u304d\u308b\u3002\u5185\u5bb9\u306f\u7c21\u5358\u306a\u306e\u3067\u81ea\u529b\u3067\u4f5c\u6210\u3057\u3066\u3082\u5927\u3057\u305f\u624b\u9593\u3067\u306f\u306a\u3044\u3068\u601d\u3046\u304c\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u985e\u3068\u306f\u5225\u306b\u9001\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3002\u7de0\u3081\u5207\u308a\u306f6\u670830\u65e5\u3002<\/p>\n<p>(\u6ce8: TD F 90-22.1\u306f\u305d\u306e\u5f8c<a href=\"http:\/\/bsaefiling.fincen.treas.gov\/NoRegFBARFiler.html\">FinCEN Report 114<\/a>\u3068\u3044\u3046\u540d\u524d\u306b\u5909\u308f\u308a\u3001\u304b\u3064\u5e38\u306b\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f)<\/p>\n<h3>\u305d\u306e\u4ed6\u306e\u4f5c\u696d2: nondeductible IRA\u306e\u62e0\u51fa\u984d\u7533\u544a<\/h3>\n<p>\u6628\u5e74\u306f\u3001\u5c06\u6765\u306eRoth IRA\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30c8\u3092\u306b\u3089\u307f\u3064\u3064\u3001<a href=\"http:\/\/www.jinmei.org\/blog\/2008\/10\/17\/458\">traditional IRA\u306b\u81ea\u4e3b\u7684\u306b\u62e0\u51fa<\/a>\u3057\u3066\u3044\u305f\u3002\u3053\u306e\u62e0\u51fa\u984d\u306f\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u305d\u306e\u5206\u306fRoth\u306b\u30b3\u30f3\u30d0\u30fc\u30c8\u3057\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u306e\u3060\u304c\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u6bce\u5e74\u306e\u8ab2\u7a0e\u62e0\u51fa\u984d\u3092<a href=\"http:\/\/www.irs.gov\/uac\/Form-8606,-Nondeductible-IRAs\">Form 8606<\/a>\u3067\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"http:\/\/www.irs.gov\/instructions\/i8606\/index.html\">Form 8606\u306einstruction<\/a>\u306b\u3088\u308b\u3068\u3001\u3053\u306eform\u306f1040\u4ed6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u3068\u4e00\u7dd2\u306b\u9001\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002Form 8606\u306fTurboTax\u7d4c\u7531\u3067\u4f5c\u6210\u3067\u304d\u308b\u3002&#8221;Deduction &amp; Credits&#8221;\u306e&#8221;Retirement and Investments&#8221;\u304b\u3089&#8221;Traditional and Roth IRA Contributions&#8221;\u3092\u9078\u629e\u3057\u3001\u305d\u3053\u3067\u805e\u304b\u308c\u308btrivial\u306a\u8cea\u554f\u306b\u7b54\u3048\u308b\u3002\u6700\u5f8c\u306e&#8221;Federal Review&#8221;\u306e\u6bb5\u968e\u3067non deductible\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u5b8c\u4e86(8606\u306f\u81ea\u52d5\u7684\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b)\u3002<\/p>\n<p>(\u6ce8: \u5f53\u6642\u300c\u306b\u3089\u3080\u300d\u3060\u3051\u3060\u3063\u305fRoth IRA\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30c8\u306f2010\u5e74\u304b\u3089\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002\u306a\u304a\u3001Roth IRA\u306b\u30b3\u30f3\u30d0\u30fc\u30c8\u3057\u3066\u3044\u3066\u3082Form 8606\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3067\u3042\u308b)<\/p>\n<h3>\u6765\u5e74\u306b\u5411\u3051\u3066: \u6b21\u56de\u306eTurboTax<\/h3>\n<p>\u4eca\u5e74\u306f\u308f\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u306e\u3067TurboTax\u306b\u983c\u3063\u3066\u307f\u305f\u304c\u3001\u4e00\u56de\u3084\u3063\u3066\u3060\u3044\u3076\u7d4c\u9a13\u5024\u304c\u4e0a\u304c\u3063\u305f(\u3068\u601d\u3046)\u306e\u3067\u3001\u6240\u5f97\u306e\u9805\u76ee\u306b\u5927\u304d\u306a\u5909\u5316\u304c\u306a\u3051\u308c\u3070\u6765\u5e74\u306f\u30c4\u30fc\u30eb\u306a\u3057\u3067\u3082\u3044\u3051\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u7d30\u304b\u3044\u8a08\u7b97\u304c\u9762\u5012\u3060\u3057\u3001e-file\u6a5f\u80fd\u304c\u3042\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u9023\u90a6\u7a0e\u306e\u65b9\u306f(TurboTax\u306b\u3059\u308b\u304b\u5225\u306e\u30c4\u30fc\u30eb\u306b\u3059\u308b\u304b\u306f\u3068\u3082\u304b\u304f)\u8cb7\u3063\u3066\u307f\u3066\u3082\u3044\u3044\u304b\u306a\u3068\u3044\u3046\u6c17\u3082\u3059\u308b\u304c\u3001\u5c11\u306a\u304f\u3068\u3082California\u5dde\u7a0e\u306e\u65b9\u306f\u7d50\u679c\u7684\u306b\u306f\u30c4\u30fc\u30eb\u3067\u52a9\u304b\u3063\u305f\u90e8\u5206\u306f\u3042\u307e\u308a\u306a\u304b\u3063\u305f\u3002\u306f\u307b\u3068\u3093\u3069\u7bc0\u7a0e\u306e\u4f59\u5730\u304c\u306a\u3044\u3057\u3001foreign tax credit\u307f\u305f\u3044\u306a\u8a08\u7b97\u306e\u3084\u3084\u3053\u3057\u3044\u63a7\u9664\u3082\u306a\u3044\u306e\u3067\u3002\u305d\u308c\u304b\u3089\u3001\u4eca\u5e74\u306f&#8221;Deluxe&#8221;\u306b\u3057\u3066\u307f\u305f\u3051\u3069\u3001\u9023\u90a6\u7a0e\u306e\u8a08\u7b97\u3060\u3051\u3067\u304d\u308c\u3070\u3044\u3044\u3068\u5272\u308a\u5207\u308b\u306a\u3089\u3001\u6b21\u56de\u306f&#8221;Basic&#8221;\u3067\u3082\u5341\u5206\u304b\u3082\u3002\u3053\u308c\u3060\u3068\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u4fa1\u683c\u3067Deluxe\u306e\u307b\u307c\u534a\u984d\u306b\u306a\u308b\u3002<\/p>\n<p>(\u6ce8: \u4e0a\u8a18\u306e\u901a\u308a\u3001\u305d\u306e\u5f8cTurboTAX\u81ea\u4f53\u3068\u6c7a\u5225\u3059\u308b\u3053\u3068\u306b\u3057\u3001\u73fe\u5728\u306fTaxACT\u3067\u76f8\u5bfe\u7684\u306b\u5e78\u305b\u306a\u7533\u544a\u30e9\u30a4\u30d5\u3092\u9001\u3063\u3066\u3044\u308b\u3002\u306a\u304a\u3001TaxACT\u306a\u3089\u7121\u6599\u3067\u7533\u544a\u3067\u304d\u308b\u306e\u3067\u3001\u30c4\u30fc\u30eb\u306a\u3057\u306a\u3069\u3068\u8a00\u308f\u305a\u3068\u3082\u6e08\u3080\u3088\u3046\u306b\u3082\u306a\u3063\u305f)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(\u3053\u308c\u306f\u3001\u7b46\u8005\u304c2009\u5e74\u306b\u30a2\u30e1\u30ea\u30ab\u306e\u78ba\u5b9a\u7533\u544a\u306b\u672c\u683c\u7684\u306b\u30c7\u30d3\u30e5\u30fc\u3057\u305f\u969b\u306e\u30e1\u30e2\u3067\u3042\u308b\u3002\u57f7\u7b46\u5f8c\u3059\u3050\u306b\u516c\u958b\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u8af8\u822c\u306e\u4e8b\u60c5\u306b\u3088\u308a\u305d\u306e\u6642\u70b9\u3067\u306f\u516c\u958b\u3092\u898b\u9001\u308a\u3001\u305d\u306e\u5f8c\u3082\u306a\u3093\u3068\u306a\u304f\u66f8\u304d\u304b\u3051\u72b6\u614b\u3067\u653e\u7f6e\u3057\u3066\u3044\u305f\u3002\u304c\u3001\u3054\u304f\u6700\u8fd1\u306b\u306a\u3063\u3066\u67d0\u6240\u3067\u7a0e\u91d1\u306e\u8a71\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u3044\u3044\u6a5f\u4f1a\u3068\u3044\u3046\u3053\u3068\u3067\u516c\u958b\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3002\u57fa\u672c\u7684\u306b2009\u5e74\u5f53\u6642\u306e\u60c5\u5831\u306e\u307e\u307e\u5909\u66f4\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u73fe\u5728\u3067\u306f\u3042\u3066\u306f\u307e\u3089\u306a\u3044\u8a18\u8ff0\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u53e4\u304f\u306a\u3063\u3066\u3044\u305f\u30ea\u30f3\u30af\u306a\u3069\u306f\u65b0\u3057\u3044\u3082\u306e\u306b\u76f4\u3057\u3001\u4e00\u90e8\u306b\u3064\u3044\u3066\u306f\u73fe\u5728\u306e\u89b3\u70b9\u304b\u3089\u6ce8\u91c8\u3092\u5165\u308c\u3066\u3042\u308b\u3002) \u6628\u5e74(\u6ce8: 2008\u5e74\u306e\u3053\u3068)\u3082\u30d7\u30c1\u30c7\u30d3\u30e5\u30fc\u3092\u679c\u305f\u3057\u3066\u3044\u305f\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u78ba\u5b9a\u7533\u544a(tax return)\u3060\u304c\u3001\u4eca\u5e74(\u6ce8: 2009\u5e74\u306e\u3053\u3068)\u306f\u5c45\u4f4f\u8005(resident alien)\u3068\u3057\u3066\u672c\u683c\u7684\u306a\u7533\u544a\u304c\u5fc5\u8981\u3002\u5927\u304d\u306a\u56fa\u5b9a\u8cc7\u7523\u3068\u304b\u8ca0\u50b5\u3068\u304b\u304c\u306a\u3044\u306e\u3067\u3001\u3042\u308b\u610f\u5473\u3067\u306f\u5358\u7d14\u306a\u306e\u3060\u304c\u3001\u5916\u56fd(\u304a\u3082\u306b\u65e5\u672c)\u6e90\u6cc9\u306e\u6240\u5f97\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u306f\u3080\u3057\u308d\u4e00\u822c\u7684\u306a\u30a2\u30e1\u30ea\u30ab\u4eba\u3088\u308a\u3082\u9762\u5012\u304b\u3082\u3057\u308c\u306a\u3044\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-1313","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\/1313","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=1313"}],"version-history":[{"count":26,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1313\/revisions"}],"predecessor-version":[{"id":11582,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1313\/revisions\/11582"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=1313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=1313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=1313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}