{"id":13318,"date":"2019-02-23T23:05:02","date_gmt":"2019-02-24T07:05:02","guid":{"rendered":"https:\/\/www.jinmei.org\/blog\/?p=13318"},"modified":"2019-02-23T23:05:03","modified_gmt":"2019-02-24T07:05:03","slug":"%e5%b7%9e%e7%a8%8e%e9%82%84%e4%bb%98%e3%81%a8amt%e3%81%a8niit%e3%81%ae%e5%be%ae%e5%a6%99%e3%81%aa%e9%96%a2%e4%bf%82","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2019\/02\/23\/13318","title":{"rendered":"\u5dde\u7a0e\u9084\u4ed8\u3068AMT\u3068NIIT\u306e\u5fae\u5999\u306a\u95a2\u4fc2"},"content":{"rendered":"

\u4ee5\u524d\u306eblog<\/a>\u3067\u3001AMT\u9069\u7528\u306b\u306a\u3063\u305f\u5e74\u306e\u7533\u544a\u3067\u5dde\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3068\u7fcc\u5e74\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u308a\u517c\u306d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u306b\u3064\u3044\u3066\u8003\u3048\u305f\u3002\u3053\u306eblog\u3092\u66f8\u3044\u305f2017\u5e74\u6625\u306e\u7533\u544a(2016\u5e74\u5206)\u306f\u7d50\u5c40\u9084\u4ed8\u304c\u51fa\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u305d\u3053\u3067\u306e\u5fc3\u914d\u3082\u7121\u7528\u3067\u3042\u3063\u305f\u306e\u3060\u304c\u30012018\u5e74\u6625\u306e\u7533\u544a(2017\u5e74\u5206)\u3067\u306f\u3001AMT\u3068itemized deduction\u3068\u5dde\u6240\u5f97\u7a0e\u9084\u4ed8\u3068\u3044\u3046\u6761\u4ef6\u304c\u63c3\u3063\u3066\u3057\u307e\u3044\u3001\u4eca\u56de(2018\u5e74\u5206)\u306e\u7533\u544a\u3067\u6539\u3081\u3066\u3053\u306e\u554f\u984c\u3092\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n

<\/p>\n

2017\u5e74\u306eblog\u3067\u306f\u3001\u300c\u3069\u3046\u3044\u3046\u5834\u5408\u306b\u9055\u3044\u304c\u51fa\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u304b\u3001\u7b46\u8005\u306f\u3059\u3050\u306b\u306f\u601d\u3044\u3064\u304b\u306a\u3044\u300d\u3068\u66f8\u3044\u3066\u3044\u305f\u304c\u3001\u6539\u3081\u3066\u8003\u3048\u3066\u307f\u308b\u3068\u3001\u300c\u9084\u4ed8\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u7d50\u679c\u3068\u3057\u3066itemized deduction\u306e\u984d\u304c\u6e1b\u308a\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u672c\u6765\u306fAMT\u9069\u7528\u3092\u514d\u308c\u305f\u306f\u305a\u3060\u3063\u305f\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u9055\u3044\u304c\u51fa\u3066\u9084\u4ed8\u5206\u306e\u4e00\u90e8\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u3053\u3068\u306b\u6c17\u304c\u3064\u3044\u305f\u3002\u73fe\u5b9f\u7684\u306b\u306f\u3001\u9084\u4ed8\u984d\u304c\u3088\u307b\u3069\u5927\u304d\u304f\u306a\u3044\u9650\u308a\u306f\u3053\u306e\u3088\u3046\u306a\u9006\u8ee2\u306f\u8d77\u304d\u306a\u3044\u3060\u308d\u3046\u3068\u601d\u3046\u304c\u3001\u7406\u5c48\u306e\u4e0a\u3067\u306f\u3042\u308a\u5f97\u306a\u304f\u306f\u306a\u3044\u3002<\/p>\n

\u305d\u3057\u3066\u3055\u3089\u306b\u3001\u5f53\u6642\u306f\u307e\u3063\u305f\u304f\u8003\u616e\u306b\u5165\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u70b9\u3067\u9084\u4ed8\u91d1\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u308b\u3053\u3068\u306b\u3082\u6c17\u304c\u3064\u3044\u305f\u3002Net Investment Income Tax<\/a> (NIIT)\u3067\u5dde\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u3067\u3042\u308b\u3002<\/p>\n

NIIT\u306f\u3001\u4e00\u5b9a\u4ee5\u4e0a\u306e\u6240\u5f97\u304c\u3042\u308b\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u6295\u8cc7\u6240\u5f97(\u5229\u5b50\u30fb\u914d\u5f53\u30fb\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306a\u3069)\u306b3.8%\u5206\u306e\u7a0e\u91d1\u3092\u4e0a\u4e57\u305b\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3002\u8907\u96d1\u306a\u5236\u5ea6\u306e\u4e2d\u306b\u7d1b\u308c\u3066\u3053\u3063\u305d\u308a\u5897\u7a0e\u3057\u3066\u3044\u308b\u70b9\u3001\u300c\u4e00\u5b9a\u4ee5\u4e0a\u300d\u306e\u6761\u4ef6\u304c\u7269\u4fa1\u306b\u8ffd\u968f\u3057\u3066\u3044\u306a\u3044\u70b9(AMT\u3067\u5b66\u3093\u3060\u306f\u305a\u306e\u6559\u8a13\u304c\u307e\u3063\u305f\u304f\u6d3b\u304b\u3055\u308c\u3066\u3044\u306a\u3044)\u3001\u5eb6\u6c11\u306e\u8caf\u84c4\u610f\u6b32\u306b\u6c34\u3092\u5dee\u3057\u304b\u306d\u306a\u3044\u70b9\u3001\u306a\u3069\u306b\u3088\u308a\u51f6\u60aa\u306a\u30a2\u30e1\u30ea\u30ab\u7a0e\u5236\u306e\u4e2d\u3067\u3082\u60aa\u8cea\u306a\u7a0e\u91d1\u306e\u5178\u578b\u3067\u3042\u308b\u3002\u5171\u548c\u515a\u3082\u3001\u7a0e\u5236\u3092\u7c21\u7d20\u5316\u3059\u308b\u3068\u8b33\u3063\u3066\u6e1b\u7a0e\u6cd5\u6848<\/a>\u3092\u4f5c\u308b\u306a\u3089NIIT\u3053\u305d\u6a19\u7684\u306b\u3057\u3066\u307b\u3057\u304b\u3063\u305f\u306e\u3060\u304c\u2026\u3002<\/p>\n

NIIT\u306e\u5897\u7a0e\u5206\u306fForm 8960<\/a>\u3068\u3044\u3046\u30d5\u30a9\u30fc\u30e0\u3067\u8a08\u7b97\u3057\u3066\u7533\u544a\u3059\u308b\u3002\u305d\u306e\u969b\u3001\u901a\u5e38\u306e\u7a0e\u91d1\u8a08\u7b97\u306b\u304a\u3044\u3066itemized deduction\u3068\u3057\u3066\u5dde\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u3046\u3061\u6295\u8cc7\u6240\u5f97\u3078\u306e\u8ab2\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u5206\u3092NIIT\u7528\u306e\u63a7\u9664\u3068\u3057\u3066\u3082\u5dee\u3057\u5f15\u3051\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b(Form 8960 instruction\u306eline 9b<\/a>\u306e\u8aac\u660e\u53c2\u7167)\u3002<\/p>\n

\u3053\u3053\u3067\u3001\u901a\u5e38\u306e\u7a0e\u91d1\u8a08\u7b97\u3067\u306fAMT\u304c\u9069\u7528\u3055\u308c\u3066\u5dde\u6240\u5f97\u7a0e\u304c\u63a7\u9664\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u5f97\u308b\u304c\u3001\u305d\u308c\u306fNIIT\u306e\u6295\u8cc7\u6240\u5f97\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u3057\u306a\u3044\u3002\u3053\u306e\u3053\u3068\u306f\u3001Form 8960 instruction\u3092\u8aad\u3093\u3067\u3082\u305a\u3070\u308a\u3068\u306f\u66f8\u3044\u3066\u3044\u306a\u3044(\u3088\u3046\u306b\u898b\u53d7\u3051\u3089\u308c\u308b)\u306e\u3060\u304c\u3001\u305f\u3068\u3048\u3070Reasonable method allocations<\/a>\u306e\u8aac\u660e\u306b\u304a\u3044\u3066\u3001<\/p>\n


\nState, local, and foreign income taxes if properly deducted on your return when calculating your U.S. regular income tax.
\n<\/cite><\/p>\n

\u306e\u3088\u3046\u306b\u3001”regular income tax”\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u304b\u3089\u7aba\u3048\u308b\u3057\u3001deduction recoveries<\/a>\u306e\u9805\u306b\u304a\u3044\u3066<\/p>\n


\nthe deductibility of state income taxes for NIIT is independent of the taxes for alternative minimum tax purposes.
\n<\/cite><\/p>\n

\u3068\u3042\u308b\u3053\u3068\u304b\u3089\u3082\u78ba\u304b\u3067\u3042\u308d\u3046\u3002\u3055\u3089\u306b\u8a00\u3048\u3070\u3001\u5b9f\u306f\u7b46\u8005\u306f\u5f53\u521d\u3053\u306e\u5834\u5408\u306b\u5dde\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u304c\u8acb\u6c42\u3067\u304d\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u3089\u305a\u3001\u5f8c\u304b\u3089\u3053\u306e\u90e8\u5206\u3060\u3051\u3092\u4fee\u6b63\u3057\u305famend return\u3092\u51fa\u3057\u3066\u3044\u308b\u3002\u305d\u308c\u306b\u5bfe\u3057\u3066IRS\u304b\u3089\u4f55\u306e\u6587\u53e5\u3082\u8a00\u308f\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u8003\u3048\u3066\u3082\u3001AMT\u3068NIIT\u306e\u63a7\u9664\u306e\u6761\u4ef6\u306f\u72ec\u7acb\u3068\u3044\u3046\u89e3\u91c8\u304c\u6b63\u3057\u3044\u3068\u8a00\u3063\u3066\u3044\u3044\u3060\u308d\u3046\u3002<\/p>\n

\u3055\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u5f62\u3067\u5dde\u6240\u5f97\u7a0e(\u306e\u4e00\u90e8)\u306b\u5bfe\u3059\u308b\u63a7\u9664\u3092\u53d7\u3051\u3001\u305d\u306e\u5f8c\u5dde\u304b\u3089\u306e\u9084\u4ed8\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u52b9\u679c\u306f\u7fcc\u5e74\u306e\u7533\u544a\u306eForm 8960\u3067”deduction recovery”\u3068\u3057\u3066\u57cb\u3081\u5408\u308f\u305b\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u969b\u3001Form 8960 instruction(\u4e0a\u8a18\u30ea\u30f3\u30af)\u306b\u8a18\u8f09\u306e\u901a\u308a\u3001\u305f\u3068\u3048\u901a\u5e38\u306e\u7a0e\u91d1\u3067AMT\u304c\u9069\u7528\u3055\u308c\u3066\u5dde\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u304c\u306a\u304f\u306a\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001NIIT\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306fdeduction recovery\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001NIIT\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u3067\u3042\u308b\u9650\u308a\u3001\u5dde\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u304c\u3042\u308c\u3070(AMT\u9069\u7528\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a)\u7fcc\u5e74\u306e\u7533\u544a\u3067\u9084\u4ed8\u5206\u306e\u7a0e\u91d1\u51e6\u7406\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n

\u7b46\u8005\u306e\u5834\u5408\u3001\u3053\u3053\u6570\u5e74\u305d\u3082\u305d\u3082\u5dde\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u304c\u306a\u304b\u3063\u305f\u306e\u3067\u6c17\u306b\u3059\u308b\u3053\u3068\u3082\u306a\u304b\u3063\u305f\u306e\u3060\u304c\u3001\u4eca\u56de\u306e\u7533\u544a\u3067\u306f\u5371\u3046\u304f\u3053\u306e\u70b9\u3092\u898b\u843d\u3068\u3059\u3068\u3053\u308d\u3067\u3042\u3063\u305f\u3002\u524d\u56de\u306eblog\u306b\u3082\u66f8\u3044\u305f\u3053\u3068\u3060\u304c\u3001\u5dde\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u308c\u304c\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u306b\u306a\u308b\u306e\u304b\u3001\u306a\u308b\u3068\u3057\u3066\u9084\u4ed8\u984d\u306e\u3069\u306e\u90e8\u5206\u307e\u3067\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u544a\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5bfe\u5fdc\u3082\u304b\u306a\u308a\u4e0d\u89aa\u5207\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u5074\u304c\u304b\u306a\u308a\u6c17\u3092\u3064\u3051\u3066\u3044\u306a\u3044\u3068\u7121\u7528\u306b\u8ab2\u7a0e\u3055\u308c\u305f\u308a\u7533\u544a\u6f0f\u308c\u306b\u306a\u3063\u305f\u308a\u3057\u517c\u306d\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n

\u3082\u3063\u3068\u3082\u3001NIIT\u306ededuction recovery\u306b\u3064\u3044\u3066\u306f\u3001\u305f\u3068\u3048\u898b\u843d\u3068\u3057\u3066\u7533\u544a\u6f0f\u308c\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001IRS\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3066\u8ffd\u5fb4\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3042\u307e\u308a\u306a\u304b\u3063\u305f\u308a\u3059\u308b\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u307e\u305a\u7b2c\u4e00\u306b\u3001\u5dde\u6240\u5f97\u7a0e\u306e\u3046\u3061NIIT\u306e\u63a7\u9664\u90e8\u5206\u306b\u7528\u3044\u308b”Reasonable method allocation”\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u6063\u610f\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u9084\u4ed8\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u305d\u306e\u7d50\u679c\u81ea\u52d5\u7684\u306b\u8ab2\u7a0e\u984d\u304c\u5897\u3048\u308b\u3068\u3082\u8a00\u3044\u5207\u308c\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u5c11\u306a\u304f\u3068\u3082\u4eba\u624b\u306b\u3088\u308b\u76e3\u67fb\u5bfe\u8c61\u306b\u3067\u3082\u306a\u3089\u306a\u3044\u9650\u308a\u306f\u6307\u6458\u3055\u308c\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002\u7b2c\u4e8c\u306b\u3001\u9084\u4ed8\u306b\u3088\u308b\u6700\u7d42\u7684\u306a\u7a0e\u91d1\u984d\u3078\u306e\u52b9\u679c\u306f\u304b\u306a\u308a\u5c0f\u3055\u3044\u3060\u308d\u3046\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308b\u3002\u9084\u4ed8\u91d1\u304c\u7a0e\u984d\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u3001\u300c\u9084\u4ed8\u91d1\u306e\u984d\u2715NIIT\u7528\u306e”reasonable allocation”\u306e\u5272\u5408\u27153.8%\u300d\u306a\u306e\u3067\u3001\u305f\u3068\u3048\u3070\u9084\u4ed8\u91d1\u304c$1000\u3001\u5168\u6240\u5f97\u306e\u3046\u3061\u306e\u6295\u8cc7\u6240\u5f97\u304c1\u5272\u3067\u305d\u308c\u3092”reasonable allocation”\u3068\u307f\u306a\u3057\u305f\u3068\u3059\u308c\u3070\u3001\u305d\u306e\u91d1\u984d\u306f\u9ad8\u3005$3.80\u3067\u3042\u308b(\u7b46\u8005\u81ea\u8eab\u306e\u5834\u5408\u3067\u306f$1\u3067\u3042\u3063\u305f)\u3002\u4e00\u822c\u7684\u306b\u3001\u6570\u30c9\u30eb\u7a0b\u5ea6\u306e\u8aa4\u5dee\u306a\u3089IRS\u306f\u5927\u76ee\u306b\u898b\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u5642\u3082\u3042\u308b\u3057\u3001\u3053\u306e\u7a0b\u5ea6\u306e\u91d1\u984d\u304c\u7533\u544a\u66f8\u304b\u3089\u6f0f\u308c\u3066\u3044\u3066\u3082\u73fe\u5b9f\u306b\u6307\u6458\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u3044\u3046\u306e\u3082\u3042\u308a\u3048\u305d\u3046\u3067\u3042\u308b(\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\u304c\u3001\u7b46\u8005\u304c\u305d\u308c\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044)\u3002<\/p>\n

\u3055\u3089\u306b\u3044\u3048\u3070\u3001\u4eca\u5f8c\u306f\u3053\u306e\u554f\u984c\u3082\u3082\u3063\u3068\u6839\u672c\u7684\u306a\u30ec\u30d9\u30eb\u3067\u7121\u95a2\u4fc2\u306b\u306a\u308a\u305d\u3046\u3060\u3002Tax reform\u306e\u7d50\u679c\u3068\u3057\u3066\u3001\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u306b\u306f\u901a\u5e38\u306e\u7a0e\u91d1\u8a08\u7b97\u306b\u304a\u3044\u3066\u5dde\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u81ea\u4f53\u304c\u306a\u304f\u306a\u308a\u305d\u3046\u3060\u304b\u3089\u3067\u3042\u308b\u3002\u7d50\u679c\u7684\u306b\u3001\u4ed6\u306e\u56fd\u3067\u306f\u3082\u3061\u308d\u3093\u30a2\u30e1\u30ea\u30ab\u5185\u3067\u3055\u3048\u3082\u3082\u306f\u3084\u7121\u7528\u3068\u306a\u3063\u305f\u77e5\u8b58\u3092\u307e\u305f\u3057\u3066\u3082\u30e0\u30c0\u306b\u7fd2\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u2026\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4ee5\u524d\u306eblog\u3067\u3001AMT\u9069\u7528\u306b\u306a\u3063\u305f\u5e74\u306e\u7533\u544a\u3067\u5dde\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3068\u7fcc\u5e74\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u308a\u517c\u306d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u306b\u3064\u3044\u3066\u8003\u3048\u305f\u3002\u3053\u306eblog\u3092\u66f8\u3044\u305f2017\u5e74\u6625\u306e\u7533\u544a(2016\u5e74\u5206)\u306f\u7d50\u5c40\u9084\u4ed8\u304c\u51fa\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u305d\u3053\u3067\u306e\u5fc3\u914d\u3082\u7121\u7528\u3067\u3042\u3063\u305f\u306e\u3060\u304c\u30012018\u5e74\u6625\u306e\u7533\u544a(2017\u5e74\u5206)\u3067\u306f\u3001AMT\u3068itemized deduction\u3068\u5dde\u6240\u5f97\u7a0e\u9084\u4ed8\u3068\u3044\u3046\u6761\u4ef6\u304c\u63c3\u3063\u3066\u3057\u307e\u3044\u3001\u4eca\u56de(2018\u5e74\u5206)\u306e\u7533\u544a\u3067\u6539\u3081\u3066\u3053\u306e\u554f\u984c\u3092\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[19],"class_list":["post-13318","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\/13318","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=13318"}],"version-history":[{"count":3,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/13318\/revisions"}],"predecessor-version":[{"id":13321,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/13318\/revisions\/13321"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=13318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=13318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=13318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}