{"id":1360,"date":"2009-03-15T01:46:07","date_gmt":"2009-03-15T08:46:07","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=1360"},"modified":"2009-03-15T01:46:07","modified_gmt":"2009-03-15T08:46:07","slug":"foreign-tax-credit","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2009\/03\/15\/1360","title":{"rendered":"Foreign Tax Credit"},"content":{"rendered":"<p>\u5f15\u304d\u7d9a\u304d\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u7533\u544a(\u672c\u683c)\u30c7\u30d3\u30e5\u30fc\u3092\u679c\u305f\u3059\u3079\u304f\u596e\u95d8\u4e2d\u3002\u3053\u3053\u3067\u306f\u3001\u65e5\u672c\u306b\u8cc7\u7523\u3092\u6b8b\u3057\u3064\u3064\u30a2\u30e1\u30ea\u30ab\u3067\u751f\u6d3b\u3057\u3066\u3044\u308b\u4eba\u306b\u3068\u3063\u3066\u91cd\u8981\u3060\u3068\u601d\u308f\u308c\u308bForeign Tax Credit(\u5916\u56fd\u7a0e\u984d\u63a7\u9664)\u306b\u3064\u3044\u3066\u306e\u5b66\u7fd2\u7d50\u679c\u3092\u307e\u3068\u3081\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6559\u8a13\u306f\u4ee5\u4e0b\u306e2\u70b9:<\/p>\n<ul>\n<li>AMT\u3092\u8ab2\u3055\u308c\u306a\u3044\u9650\u308aForeign Tax Credit\u306e&#8221;simplified limitation&#8221;\u306e\u3053\u3068\u306f\u5fd8\u308c\u3066\u3088\u3044<\/li>\n<li>AMT\u3092\u8ab2\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u901a\u5e38\u306e\u8a08\u7b97\u3067credit\u304c\u6e1b\u984d\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4f55\u3082\u8003\u3048\u305a\u306bsimplified\u3092\u9078\u629e\u3057\u3066\u304a\u3044\u3066\u3082\u5927\u4f53\u554f\u984c\u306a\u3044<\/li>\n<\/ul>\n<p><!--more--><br \/>\nForeign 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\u7a0e\u91d1\u306e\u4e8c\u91cd\u53d6\u308a(\u53d6\u3089\u308c\uff1f)\u306b\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u306e\u63aa\u7f6e\u3067\u3001\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\u3002<\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u8a9e\u3067\u7565\u8a18\u3059\u308b\u3068\u540c\u3058\u300c\u63a7\u9664\u300d\u3060\u304c\u3001\u3044\u308f\u3086\u308b\u63a7\u9664\u306e\u591a\u304f\u306f\u82f1\u8a9e\u3067\u306f&#8221;deduction&#8221;\u306a\u306e\u306b\u5bfe\u3057\u3001FTC\u306f&#8221;credit&#8221;\u3002Deduction\u304c\u8ab2\u7a0e\u6240\u5f97\u984d\u3092\u6e1b\u3089\u3059\u52b9\u679c\u304c\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001credit\u306f\u4e00\u65e6\u6c42\u307e\u3063\u305f\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u6e1b\u984d\u3059\u308b\u63a7\u9664\u3002\u65e5\u672c\u3067\u3044\u3048\u3070\u6240\u5f97\u63a7\u9664\u3068\u7a0e\u984d\u63a7\u9664\u306e\u9055\u3044\u306b\u76f8\u5f53\u3059\u308b\u3002<\/p>\n<p>FTC\u306b\u9650\u3089\u305a\u3001\u4e00\u822c\u7684\u306bdeduction\u3088\u308acredit\u306e\u65b9\u304c\u7bc0\u7a0e\u52b9\u679c\u304c\u9ad8\u3044\u3002\u3053\u308c\u306f\u3001\u524d\u8005\u304c\u300c\u63a7\u9664\u5bfe\u8c61\u306e\u984d &times; \u7a0e\u7387\u300d\u5206\u306e\u52b9\u679c\u306b\u306a\u308b\u306e\u306b\u5bfe\u3057\u3001\u5f8c\u8005\u306f\u63a7\u9664\u5bfe\u8c61\u984d\u5168\u4f53\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3002\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u7a0e\u306e\u5834\u5408\u3001foreign tax\u306b\u5bfe\u3059\u308b\u63a7\u9664\u3067\u306fdeduction\u3068credit\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002Credit\u3092\u9078\u629e\u3059\u308b\u65b9\u304c\u91d1\u984d\u7684\u306b\u306f\u6709\u5229\u3060\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u8a08\u7b97\u3084\u6761\u4ef6\u306a\u3069\u304c\u304b\u306a\u308a\u8907\u96d1\u3067\u3001\u5f8c\u3067\u76e3\u67fb(audit)\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u3044\u3068\u3044\u3046\u4fd7\u8aac\u3082\u3042\u308b\u3089\u3057\u3044\u3002(\u307e\u305f\u3001\u3053\u3046\u3044\u3046\u9078\u629e\u304c\u3044\u3061\u3044\u3061\u3042\u308b\u3068\u3053\u308d\u304c\u307e\u305f\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u5236\u306e\u3081\u3093\u3069\u304f\u3055\u3044\u3068\u3053\u308d\u3067\u3082\u3042\u308b)<\/p>\n<p>\u3068\u3082\u304b\u304f\u3001\u9280\u884c\u53e3\u5ea7\u3084\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u306e\u8cc7\u7523\u3092\u65e5\u672c\u306b\u6b8b\u3057\u3066\u304d\u305f\u4eba\u9593\u306b\u3068\u3063\u3066\u306f\u3053\u306e\u5236\u5ea6\u306f\u975e\u5e38\u306b\u91cd\u8981\u3002\u305f\u3060\u3067\u3055\u3048\u7a0e\u91d1\u304c\u9ad8\u3044\u3068\u3053\u308d\u306b\u52a0\u3048\u3066\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u3068\u4e8c\u91cd\u53d6\u308a\u307e\u3067\u3055\u308c\u305f\u306e\u3067\u306f\u304b\u306a\u308f\u306a\u3044\u3002\u307e\u305f\u3001credit\u306a\u306e\u3067(\u3068\u3044\u3046\u304bcredit\u3092\u9078\u629e\u3059\u308c\u3070)\u7bc0\u7a0e\u52b9\u679c\u3082\u975e\u5e38\u306b\u9ad8\u3044\u3002<\/p>\n<p>\u65e5\u672c\u306e\u9280\u884c\u306e\u5229\u5b50\u307f\u305f\u3044\u306a\u30b1\u30fc\u30b9\u4ee5\u5916\u306b\u3082\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u306e\u682a\u5f0f(\u3068\u304b\u305d\u308c\u306b\u6295\u8cc7\u3059\u308bfund)\u306e\u914d\u5f53\u91d1\u306a\u3093\u304b\u304c\u3042\u3063\u305f\u5834\u5408\u3082\u3053\u3053\u3067\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308b\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b1099-DIV(\u3068\u3044\u3046\u540d\u524d\u306e\u5e74\u9593\u5831\u544a\u66f8)\u306b&#8221;foreign tax&#8221;\u306e\u984d\u304c\u3061\u3083\u3093\u3068US\u30c9\u30eb\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u308c\u3092\u305d\u306e\u307e\u307e\u4f7f\u3048\u3070\u3088\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306e\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u3044\u307e\u306e\u3068\u3053\u308d<a href=\"http:\/\/turbotax.intuit.com\/\">TurboTax<\/a>\u3092\u4f7f\u3063\u3066\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u308b\u3002TurboTax\u3067\u306f\u3001FTC\u95a2\u9023\u306e\u60c5\u5831\u306fDeduction &amp; Credits\u306e&#8221;Foreign Taxes&#8221;\u3067\u5165\u529b\u3059\u308b\u3002\u307e\u305adeduction\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\u305f\u3060\u3057\u3001\u4e00\u30ab\u6240\u975e\u5e38\u306b\u60a9\u3080\u3068\u3053\u308d\u306b\u906d\u9047\u3057\u305f\u3002<\/p>\n<p>&#8220;Simplified Foreign Tax Credit&#8221;\u306a\u308b\u3082\u306e\u3092\u9078\u3076\u304b\u805e\u304b\u308c\u308b\u306e\u3060\u304c\u3001<\/p>\n<p class=\"mainimage\">\n  <a href=\"\/image\/20090314\/amtftc.png\"><br \/>\n  <img loading=\"lazy\" decoding=\"async\" src=\"\/image\/20090314\/amtftc.png\" width=\"471\" height=\"284\" alt=\"\" \/><br \/>\n  <\/a>\n<\/p>\n<p>\u305d\u3082\u305d\u3082\u3053\u308c\u304c\u4f55\u306a\u306e\u304b\u304c\u308f\u304b\u3089\u306a\u3044\u3002\u3057\u304b\u3082\u3001<\/p>\n<blockquote><p>\n  Once you make this election, it applies to all later tax years and can&#8217;t be changed unless you obtain IRS consent.\n<\/p><\/blockquote>\n<p>\u3068\u3042\u308a\u3001\u3053\u3053\u3067\u306e\u9078\u629e\u306f\u5f8c\u3005\u307e\u3067\u5f71\u97ff\u3059\u308b\u3088\u3046\u3067\u3001\u5b89\u76f4\u306b\u9078\u629e\u3057\u3066\u5f8c\u3067\u5f8c\u6094\u3057\u305f\u304f\u306a\u3044\u3002\u3067\u3001\u304b\u306a\u308a\u8abf\u3079\u305f\u6319\u3052\u53e5\u3001&#8221;simplified&#8221;\u3067(\u3082)\u3088\u3044\u3068\u3044\u3046\u7d50\u8ad6\u306b\u9054\u3057\u305f(\u7d50\u5c40\u306fTurboTax\u306e\u304a\u3059\u3059\u3081\u901a\u308a\u306a\u3093\u3060\u3051\u3069\u3001\u610f\u5473\u3092\u7406\u89e3\u305b\u305a\u306b\u304a\u3059\u3059\u3081\u306b\u5f93\u3046\u306e\u306f\u6c17\u6301\u3061\u60aa\u3044\u306e\u3067\u3001\u3053\u308c\u306f\u3053\u308c\u3067\u3088\u3057\u3068\u3057\u3088\u3046)\u3002\u3053\u306e\u300c\u7406\u89e3\u300d\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3055\u3089\u306b\u843d\u3061\u7740\u3044\u3066\u3088\u304f\u3088\u304f\u8003\u3048\u308b\u3068\u3001\u3053\u308c\u306falternative minimum tax (AMT\u3001\u5f8c\u8ff0)\u3092\u8ab2\u305b\u3089\u308c\u308b\u5834\u5408\u3060\u3051\u306e\u8a71\u306e\u3088\u3046\u3060\u3002<\/p>\n<blockquote><p>\n  But, if you have a credit, you must make this election the first year.\n<\/p><\/blockquote>\n<p>\u3068\u3044\u3046\u90e8\u5206\u304c\u3061\u3087\u3063\u3068\u66d6\u6627\u3060\u304c\u3001\u3053\u308c\u306f\u3001\u300cAMT\u3092\u8ab2\u305b\u3089\u308c\u300d\u304b\u3064\u300ccredit\u3092\u3082\u3089\u3046\u5834\u5408\u306b\u306f\u300d\u3053\u306e\u9078\u629e\u3092\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3001\u3068\u89e3\u91c8\u3059\u3079\u304d\u3060\u3068\u601d\u308f\u308c\u308b\u3002\u5b9f\u969b\u3001AMT\u3092\u6255\u3046\u3053\u3068\u306b\u306a\u3089\u306a\u3044\u9650\u308a\u3001\u3053\u306e\u9078\u629e\u3092\u3057\u305f\u304b\u3069\u3046\u304b\u306f\u7533\u544a\u66f8\u306e\u3069\u3053\u306b\u3082\u8a18\u8f09\u3055\u308c\u306a\u3044(\u306f\u305a)\u306a\u306e\u3067\u3002<\/p>\n<p>\u305f\u3060\u3001TurboTax\u4e0a\u306f\u3053\u306e\u9078\u629e\u3092\u3057\u306a\u3044\u3068\u5148\u306b\u9032\u3081\u306a\u3044\u3002\u3068\u308a\u3042\u3048\u305a\u3053\u306e\u90e8\u5206\u306f\u5fd8\u308c\u3066(\u9069\u5f53\u306b\u9078\u629e\u3057\u3066)\u5148\u306b\u9032\u3093\u3067\u304a\u3044\u3066\u3082\u554f\u984c\u306a\u3044\u3068\u601d\u3046\u304c\u3001\u6700\u521d\u306f\u305d\u306e\u3042\u305f\u308a\u306e\u3053\u3068\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u304f\u3066\u7d50\u5c40\u304b\u306a\u308a\u8abf\u3079\u3056\u308b\u3092\u5f97\u306a\u304b\u3063\u305f\u3002\u3053\u306e\u30a8\u30f3\u30c8\u30ea\u306e\u6b8b\u308a\u306e\u90e8\u5206\u306f\u3059\u3079\u3066&#8221;simplified&#8221;\u306b\u95a2\u9023\u3057\u305f\u8b70\u8ad6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3066\u3001&#8221;Simplified Foreign Tax Credit Election&#8221;\u306a\u308b\u6982\u5ff5\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001FTC\u306e\u63a7\u9664\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8a73\u7d30\u3068\u3001AMT (Alternative Minimum Tax)\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001FTC\u306e\u57fa\u672c\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u6c7a\u307e\u308b\u4e0a\u9650\u307e\u3067\u3057\u304b\u63a7\u9664\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<pre class=\"photoinfo\">\r\n  US\u9023\u90a6\u7a0e\u306e\u5408\u8a08 &times; (\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\/\u7dcf\u6240\u5f97)\r\n<\/pre>\n<p>\u3053\u306e\u80cc\u666f\u306b\u3042\u308b\u306e\u306f\u3001\u5916\u56fd\u306b\u6255\u3063\u305f\u7a0e\u91d1\u306e\u7387\u304c\u9023\u90a6\u7a0e\u306e\u7a0e\u7387\u3088\u308a\u3082\u9ad8\u3044\u5834\u5408\u3001FTC\u3067\u63a7\u9664\u3067\u304d\u308b\u984d\u306f\u5f8c\u8005\u306b\u3042\u308f\u305b\u3066\u6e1b\u984d\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u8003\u3048\u65b9\u3002\u305f\u3068\u3048\u3070\u3001\u5916\u56fd\u306e\u9280\u884c\u304b\u3089\u306e\u540d\u76ee\u5229\u5b50\u6240\u5f97\u304c1000\u30c9\u30eb\u5206\u3042\u3063\u305f\u3068\u3057\u3066\u3001\u305d\u306e\u5916\u56fd\u306730%(=300\u30c9\u30eb)\u306e\u7a0e\u91d1\u304c\u5f15\u304b\u308c\u3066\u3044\u305f\u3068\u3059\u308b\u3002\u4e00\u65b9\u3001AGI\u3068\u305d\u306e\u4ed6\u306e\u63a7\u9664\u304b\u3089\u6c7a\u307e\u308b\u9023\u90a6\u7a0e\u306e\u5b9f\u52b9\u7a0e\u7387\u304c20%\u3060\u3063\u305f\u3068\u3059\u308b\u3068\u3001FTC\u306e\u5bfe\u8c61\u306b\u3067\u304d\u308b\u306e\u306f20%\u5206\u306e200\u30c9\u30eb\u307e\u3067\u3001\u3068\u3044\u3046\u3053\u3068\u3002\u3053\u306e\u8fba\u308a\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u65e5\u672c\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3067\u3082\u540c\u69d8\u3002<\/p>\n<p>\u57fa\u672c\u306f\u4ee5\u4e0a\u306e\u901a\u308a\u306a\u306e\u3060\u304c\u3001\u4ee5\u964d\u306e\u8b70\u8ad6\u306e\u305f\u3081\u306b\u306f\u3082\u3046\u5c11\u3057\u7cbe\u5bc6\u306a\u8a08\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4e0a\u306e\u5f0f\u306b\u304a\u3051\u308b\u300c\u7dcf\u6240\u5f97\u300d\u3068\u300c\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u300d\u306f\u9805\u76ee\u5225\u63a7\u9664\u306a\u3069\u306e\u5404\u7a2e\u63a7\u9664\u3092\u8a08\u7b97\u306b\u5165\u308c\u3066\u6e1b\u984d\u3057\u305f\u5024\u306b\u306a\u308b\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001gross income\u304c10\u4e07\u30c9\u30eb\u3001\u305d\u306e\u3046\u3061\u306e1\u4e07\u30c9\u30eb\u304c\u5916\u56fd\u6e90\u6cc9\u3068\u3044\u3046\u5834\u5408\u3092\u8003\u3048\u308b\u3002\u305d\u3053\u304b\u30891\u4e07\u30c9\u30eb\u304c\u63a7\u9664(deduction)\u3067\u304d\u3066\u3044\u308b\u3068\u3057\u3066\u3001\u6b8b\u308a\u306e9\u4e07\u30c9\u30eb\u306b\u5bfe\u3057\u306620%(18000\u30c9\u30eb)\u306e\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u3068\u3059\u308b\u3068\u30011\u4e07\u30c9\u30eb\u306e\u63a7\u9664\u984d\u3092US\u56fd\u5185\u3068\u56fd\u5916\u306e\u6240\u5f97\u6bd4\u7387\u306b\u5fdc\u3058\u3066\u914d\u5206\u3057\u3066\u3001FTC\u3067\u63a7\u9664\u3067\u304d\u308b\u4e0a\u9650\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b$1800\u3068\u306a\u308b\u3002<\/p>\n<pre class=\"photoinfo\">\r\n  18000 &times; ((10000 - 1000) \/ (100000 - 10000))\r\n  = 18000 &times; 9000 \/ 90000\r\n  = $1800\r\n<\/pre>\n<p>(\u3053\u306e\u6bb5\u968e\u3067\u306f\u63a7\u9664\u984d\u3092\u6240\u5f97\u304b\u3089\u5f15\u304f\u304b\u3069\u3046\u304b\u3067\u8a08\u7b97\u7d50\u679c\u306b\u5dee\u306f\u73fe\u308c\u306a\u3044\u304c\u3001\u5f8c\u306e\u8b70\u8ad6\u3067\u306f\u3053\u3053\u304c\u91cd\u8981\u306b\u306a\u308b)<\/p>\n<p>\u6b21\u306bAMT\u306b\u3064\u3044\u3066\u3002\u3082\u3046\u5c11\u3057\u8a73\u3057\u3044\u3053\u3068\u3092\u5225\u9014\u307e\u3068\u3081\u308b\u4e88\u5b9a\u3060\u304c\u3001\u3056\u3063\u304f\u308a\u8a00\u3046\u3068\u9ad8\u6240\u5f97\u8005\u5411\u3051\u306b\u63a7\u9664\u53ef\u80fd\u9805\u76ee\u3092\u6e1b\u3089\u3057\u3066\u7a0e\u91d1\u3092\u9ad8\u304f\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u304cAMT\u3002\u901a\u5e38\u306e\u65b9\u5f0f\u3068AMT\u306b\u3088\u308b\u65b9\u5f0f\u306e\u4e21\u65b9\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u9ad8\u3044\u65b9\u3092\u6255\u3046\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b(\u3081\u3093\u3069\u304f\u3055\u3044!)\u3002\u7d50\u679c\u3068\u3057\u3066AMT\u304c\u9069\u7528\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001FTC\u306fAMT\u5f8c\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u3067\u304d\u308b\u304c\u3001\u5404\u7a2e\u63a7\u9664\u306e\u984d\u304c\u5909\u308f\u3063\u305f\u308a\u3001\u6700\u7d42\u7684\u306a\u7a0e\u91d1\u306e\u984d\u3082\u5909\u308f\u3063\u305f\u308a\u3059\u308b\u306e\u3067\u3001FTC\u306e\u4e0a\u9650\u5024\u3092\u6c42\u3081\u308b\u4e0a\u306e\u5f0f\u3082\u518d\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e0a\u306e(\u7c21\u5358\u306a)\u4f8b\u3067\u3044\u3048\u3070\u3001AMT\u3067\u8a08\u7b97\u3059\u308b\u30681\u4e07\u30c9\u30eb\u306e\u63a7\u9664\u304c\u306a\u304f\u306a\u3063\u305f\u4e0a\u306719%\u306e\u7a0e\u7387\u304c\u304b\u304b\u3063\u3066$19000\u306e\u6240\u5f97\u7a0e\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3059\u308b\u3068\u3001FTC\u63a7\u9664\u53ef\u80fd\u984d\u306e\u4e0a\u9650\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<pre class=\"photoinfo\">\r\n  19000 &times; (10000 \/ 100000)\r\n  = $1900\r\n<\/pre>\n<p>\u3064\u307e\u308a\u3001\u5897\u3048\u305f\u7a0e\u91d1\u306e\u984d\u306b\u6bd4\u4f8b\u3057\u3066\u63a7\u9664\u53ef\u80fd\u984d\u3082\u5897\u3048\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u3046\u3044\u3046\u8a08\u7b97\u3092\u4f55\u5ea6\u3082\u3059\u308b\u306e\u306f\u3081\u3093\u3069\u304f\u3055\u3044(\u3053\u308c\u629c\u304d\u3067\u3082\u5341\u5206\u904e\u304e\u308b\u307b\u3069\u9762\u5012\u3060\u3068\u601d\u3046\u306e\u3060\u304c\u2026)\u306e\u3067\u3001\u300c\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u300d\u306e\u90e8\u5206\u306fAMT\u7528\u3067\u306a\u3044\u5834\u5408\u306e\u5024\u3092\u305d\u306e\u307e\u307e\u4f7f\u3063\u3066\u8a08\u7b97\u3092\u7701\u7565\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u8a31\u3055\u308c\u3066\u3044\u308b(\u4e0a\u306e\u4f8b\u984c\u306e\u3088\u3046\u306a\u5358\u7d14\u5316\u3057\u305f\u4f8b\u3067\u306fAMT\u7528\u306e\u518d\u8a08\u7b97\u3082\u5927\u3057\u305f\u624b\u9593\u3067\u306a\u3044\u3088\u3046\u306b\u898b\u3048\u308b\u304c\u3001\u5b9f\u969b\u306eform\u3067\u306f\u3044\u308d\u3093\u306a\u4f8b\u5916\u304c\u3042\u3063\u3066\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u304b\u306a\u308a\u8907\u96d1\u306a\u8a08\u7b97\u304c\u5fc5\u8981\u306b\u306a\u308b\u3001\u3088\u3046\u306b\u898b\u3048\u308b)\u3002\u3053\u308c\u3092&#8221;simplified limitation&#8221;\u3068\u547c\u3073\u3001TurboTax\u3067\u306f&#8221;Simplified Foreign Tax Credit&#8221;\u3068\u8a00\u308f\u308c\u3066\u3044\u305f\u3082\u306e\u306b\u3042\u305f\u308b\u3002\u305f\u3060\u3057\u3001simplified\u3092\u9078\u3093\u3060\u5834\u5408\u3001\u4e0a\u306e\u5f0f\u306b\u304a\u3051\u308b\u5206\u6bcd\u304c\u5c11\u3057\u5c0f\u3055\u304f\u306a\u308a\u5f97\u308b\u305f\u3081\u3001\u7d50\u679c\u7684\u306bFTC\u3067\u63a7\u9664\u53ef\u80fd\u306a\u984d\u306e\u4e0a\u9650\u3082\u5c0f\u3055\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001$10000\u3060\u3063\u305f\u300c\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u300d\u304c$9000\u306b\u306a\u308b\u305f\u3081\u3001FTC\u63a7\u9664\u53ef\u80fd\u984d\u30821\u5272\u6e1b\u3063\u3066<\/p>\n<pre class=\"photoinfo\">\r\n  19000 &times; (9000 \/ 100000)\r\n  = $1710\r\n<\/pre>\n<p>\u3068\u306a\u308b\u3002<\/p>\n<p>\u3068\u3044\u3046\u3053\u3068\u3067\u3001simplified limitation\u3092\u9078\u3076\u304b\u3069\u3046\u304b\u306f\u3001AMT\u7684\u300c\u5916\u56fd\u6e90\u6cc9\u6240\u5f97\u300d\u306e\u8a08\u7b97\u3092\u697d\u306b\u3059\u308b\u4ee3\u308f\u308a\u306bFTC\u3067\u63a7\u9664\u3067\u304d\u308b\u984d\u3067\u3061\u3087\u3063\u3068\u640d\u3092\u3057\u3066\u3082\u3044\u3044\u304b\u3069\u3046\u304b\u3001\u3068\u3044\u3046\u554f\u984c\u306b\u5e30\u7740\u3055\u308c\u308b\u3002<\/p>\n<p>\u3068\u3001\u3053\u3053\u307e\u3067\u7406\u89e3\u3057\u305f\u4e0a\u3067\u306e\u7d50\u8ad6\u306f\u300c&#8221;simplified&#8221;\u3067(\u3082)\u3088\u3044\u300d\u3002\u7406\u7531\u306f\u4ee5\u4e0b\u306e\u901a\u308a:<\/p>\n<ul>\n<li>\u307e\u305a\u3001\u305d\u3082\u305d\u3082AMT\u306b\u5f15\u3063\u639b\u304b\u3089\u306a\u3051\u308c\u3070\u3053\u306e\u8a71\u306f\u95a2\u4fc2\u306a\u3044\u3002\u81ea\u5206\u306e\u4f8b\u3067\u306f\u3001\u6240\u5f97\u3082\u305d\u308c\u307b\u3069\u5927\u304d\u304f\u306f\u306a\u304f\u3001\u63a7\u9664\u3067\u304d\u308b\u9805\u76ee\u3082\u9650\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u5e74\u306fAMT\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u3057\u3001\u4eca\u5f8c\u3082\u3057\u3070\u3089\u304f\u305d\u3046\u3044\u3046\u53ef\u80fd\u6027\u306f\u306a\u3044\u3068\u8003\u3048\u3066\u3088\u3055\u305d\u3046\u3002<\/li>\n<li>\u4eee\u306bAMT\u304c\u9069\u7528\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001&#8221;simplified&#8221;\u304b\u3069\u3046\u304b\u304c\u52b9\u3044\u3066\u304f\u308b\u306e\u306f\u3001\u4e0a\u9650\u306e\u30eb\u30fc\u30eb\u306b\u5f15\u3063\u639b\u304b\u3063\u3066\u652f\u6255\u3063\u305f\u5916\u56fd\u7a0e\u306e\u5168\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3060\u3051(\u3053\u306e\u5834\u5408\u306f\u3001&#8221;simplified&#8221;\u304b\u3069\u3046\u304b\u3067\u4e0a\u9650\u5024\u304c\u5909\u308f\u308b)\u3002\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u3053\u308c\u306f\u5916\u56fd\u7a0e\u306e\u7a0e\u7387\u304cUS\u9023\u90a6\u7a0e\u306e\u5b9f\u52b9\u7a0e\u7387\u3088\u308a\u9ad8\u3044\u5834\u5408\u306b\u751f\u3058\u308b\u304c\u3001\u65e5\u672c\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u5229\u5b50\u30fb\u914d\u5f53\u7a0e\u306e\u7a0e\u7387\u306f\u3044\u307e\u306e\u3068\u3053\u308d\u6982\u306d\u9023\u90a6\u7a0e\u306e\u6240\u5f97\u7a0e\u3088\u308a\u4f4e\u304f\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u30a2\u30e1\u30ea\u30ab\u5916ETF\u306e\u5206\u914d\u91d1\u306b\u5bfe\u3057\u3066\u304b\u304b\u3063\u3066\u3044\u308b\u7a0e\u7387\u306f(\u3069\u3046\u3044\u3046\u8a08\u7b97\u306a\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u304c1099-DIV\u3092\u898b\u308b\u9650\u308a)\u9023\u90a6\u7a0e\u306e\u5b9f\u52b9\u7a0e\u7387\u3088\u308a\u3082\u683c\u6bb5\u306b\u4f4e\u3044\u3002\u306e\u3067\u3001\u7d50\u679c\u7684\u306b\u306f\u6255\u3063\u305f\u5916\u56fd\u7a0e\u306e\u5168\u984d\u304c\u4f59\u88d5\u3092\u6301\u3063\u3066\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u306e\u3053\u3068\u306f\u4eca\u5f8c\u3082\u5f53\u5206\u306e\u9593\u306f\u5909\u308f\u3089\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/li>\n<\/ul>\n<p>\u4e00\u65b9\u3001\u3053\u3053\u307e\u3067\u7406\u89e3\u3067\u304d\u305f\u4e0a\u3067\u3042\u308c\u3070\u3001\u901a\u5e38\u65b9\u5f0f\u3092\u9078\u3093\u3067\u307e\u3058\u3081\u306b\u8a08\u7b97\u3057\u3066\u3082\u3044\u3044\u304b\u306a\u3068\u3044\u3046\u6c17\u3082\u3059\u308b\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u304b\u306a\u308a\u7a0e\u984d\u306b\u9055\u3044\u304c\u751f\u3058\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u306e\u3067\u3002\u3044\u305a\u308c\u306b\u305b\u3088\u3001AMT\u3092\u8ab2\u305b\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u307e\u3067\u306f\u305d\u306e\u5fc3\u914d\u3082\u675e\u6182\u306a\u306e\u3067\u3001\u3068\u308a\u3042\u3048\u305a\u3053\u306e\u3053\u3068\u306f\u5fd8\u308c\u3066\u304a\u3044\u3066\u3088\u3055\u305d\u3046\u3060\u3002<\/p>\n<p>\u304a\u307e\u3051: simplified limitation\u306b\u3064\u3044\u3066\u306eIRS\u306e\u8aac\u660e\u306f\u3001AMT\u306e\u8a08\u7b97\u306b\u4f7f\u3046<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/i6251.pdf\">Form 6251\u306einstruction<\/a>\u306e9\u30da\u30fc\u30b8\u76ee\u3001Line 33\u306estep 2\u306e\u9805\u306b\u3042\u308b\u3002<\/p>\n<blockquote><p>\n  If you previously made or are making the simplified limitation election (see page 11), skip Part I and enter on the same amount you entered on that line for the regular tax.\n<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u5f15\u304d\u7d9a\u304d\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u7533\u544a(\u672c\u683c)\u30c7\u30d3\u30e5\u30fc\u3092\u679c\u305f\u3059\u3079\u304f\u596e\u95d8\u4e2d\u3002\u3053\u3053\u3067\u306f\u3001\u65e5\u672c\u306b\u8cc7\u7523\u3092\u6b8b\u3057\u3064\u3064\u30a2\u30e1\u30ea\u30ab\u3067\u751f\u6d3b\u3057\u3066\u3044\u308b\u4eba\u306b\u3068\u3063\u3066\u91cd\u8981\u3060\u3068\u601d\u308f\u308c\u308bForeign Tax Credit(\u5916\u56fd\u7a0e\u984d\u63a7\u9664)\u306b\u3064\u3044\u3066\u306e\u5b66\u7fd2\u7d50\u679c\u3092\u307e\u3068\u3081\u308b\u3002 \u4eca\u56de\u306e\u6559\u8a13\u306f\u4ee5\u4e0b\u306e2\u70b9: AMT\u3092\u8ab2\u3055\u308c\u306a\u3044\u9650\u308aForeign Tax Credit\u306e&#8221;simplified limitation&#8221;\u306e\u3053\u3068\u306f\u5fd8\u308c\u3066\u3088\u3044 AMT\u3092\u8ab2\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u901a\u5e38\u306e\u8a08\u7b97\u3067credit\u304c\u6e1b\u984d\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4f55\u3082\u8003\u3048\u305a\u306bsimplified\u3092\u9078\u629e\u3057\u3066\u304a\u3044\u3066\u3082\u5927\u4f53\u554f\u984c\u306a\u3044<\/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-1360","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\/1360","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=1360"}],"version-history":[{"count":4,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1360\/revisions"}],"predecessor-version":[{"id":1364,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1360\/revisions\/1364"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=1360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=1360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=1360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}