{"id":1367,"date":"2009-03-15T20:07:02","date_gmt":"2009-03-16T03:07:02","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=1367"},"modified":"2009-03-15T20:15:37","modified_gmt":"2009-03-16T03:15:37","slug":"amt%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2009\/03\/15\/1367","title":{"rendered":"AMT\u306b\u3064\u3044\u3066"},"content":{"rendered":"

AMT(Alternative Minimum Tax)\u306f\u3001\u6240\u5f97\u306e\u591a\u3044\u4eba\u5411\u3051\u306b\u3001\u63a7\u9664\u53ef\u80fd\u9805\u76ee\u3092\u6e1b\u3089\u3057\u3066\u5b9f\u8cea\u5897\u7a0e\u3059\u308b\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3002Foreign Tax Credit(FTC)\u306b\u3064\u3044\u3066\u66f8\u3044\u305f\u30a8\u30f3\u30c8\u30ea<\/a>\u3067\u3082\u7c21\u5358\u306b\u89e6\u308c\u305f\u3002<\/p>\n

\u67d0\u77e5\u4eba\u304b\u3089\u306f\u300c\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u52e4\u3081\u306e\u666e\u901a\u306e\u30a8\u30f3\u30b8\u30cb\u30a2\u306e\u7d66\u4e0e\u6c34\u6e96\u306a\u3089\u307e\u305a\u9593\u9055\u3044\u306a\u304fAMT\u304c\u8ab2\u305b\u3089\u308c\u308b\u300d\u3068\u805e\u3044\u3066\u3044\u305f\u3057\u3001web\u3067\u3061\u3087\u3063\u3068\u691c\u7d22\u3057\u3066\u307f\u305f\u3068\u3053\u308d\u3067\u3082\u304b\u306a\u308a\u591a\u304f\u306e\u4eba\u304c\u5bfe\u8c61\u306b\u306a\u308b\u3088\u3046\u306a\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u60c5\u5831\u3092\u3088\u304f\u898b\u304b\u3051\u308b(\u3053\u308c<\/a>\u3068\u304b\u3053\u308c<\/a>\u306a\u3069)\u306e\u3067\u3001\u81ea\u5206\u306b\u3082\u95a2\u4fc2\u3057\u3066\u304f\u308b\u3068\u899a\u609f\u3057\u3066\u3044\u305f\u304c\u3001TurboTax\u306b\u8a08\u7b97\u3055\u305b\u3066\u307f\u305f\u3089\u7d50\u5c40\u5bfe\u8c61\u5916\u3060\u3063\u305f\u3002<\/p>\n

\u3068\u306f\u3044\u3048\u3001\u81ea\u5206\u306b\u3068\u3063\u3066\u306f\u304b\u306a\u308a\u91cd\u8981\u306aFTC\u306e\u8a08\u7b97\u306b\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5236\u5ea6\u306a\u306e\u3067\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u30e9\u30a4\u30f3\u306b\u9054\u3059\u308b\u3068AMT\u304c\u95a2\u4fc2\u3057\u3066\u304f\u308b\u306e\u304b\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u306f\u91cd\u8981\u3060\u308d\u3046\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3061\u3087\u3063\u3068\u8a08\u7b97\u3057\u3066\u307f\u305f\u3002<\/p>\n

\u7d50\u8ad6\u304b\u3089\u3044\u3048\u3070\u3001\u5e74\u53ce20\u4e07\u30c9\u30eb\u8d85\u306b\u3067\u3082\u306a\u3089\u306a\u3044\u9650\u308a\u95a2\u4fc2\u306a\u3044\u3068\u5224\u660e\u3002\u5e78\u304b\u4e0d\u5e78\u304b\u5f53\u5206(\u4e00\u751f\uff1f)\u7e01\u306f\u306a\u3055\u305d\u3046\u3060\u3002<\/p>\n

\u4ee5\u4e0b\u306f\u5177\u4f53\u7684\u306a\u8a08\u7b97\u306e\u8a73\u7d30\u3002<\/p>\n

<\/p>\n

\u8a71\u3092\u7c21\u5358\u306b\u3059\u308b\u305f\u3081\u3001\u6276\u990a\u5bb6\u65cf\u306a\u3057\u306e\u5358\u8eab\u8005\u3067\u6240\u5f97\u306f\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u3001\u9805\u76ee\u5225\u63a7\u9664\u3067\u63a7\u9664\u3067\u304d\u308b\u8981\u7d20\u306f\u5dde\u7a0e\u90e8\u5206\u306e\u307f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3092\u4eee\u5b9a\u3059\u308b\u3002\u5dde\u7a0e\u306b\u3064\u3044\u3066\u3082\u7c21\u5358\u306e\u305f\u3081\u306b\u3056\u3063\u304f\u308aAGI\u306e8%\u3067\u6982\u7b97\u3059\u308b\u3002\u5c11\u3057\u4e88\u5099\u7684\u306b\u8a08\u7b97\u3057\u3066\u307f\u308b\u3068\u3001\u901a\u5e38\u306e\u9023\u90a6\u7a0e\u306e\u7a0e\u7387\u306733%\u306e\u67a0(\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f9716\u4e074550\u30c9\u30eb\u8d85)\u306b\u5165\u3089\u306a\u3044\u9650\u308aAMT\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u3088\u3046\u306a\u306e\u3067\u3001\u305d\u306e\u524d\u63d0\u3067\u8a08\u7b97\u3059\u308b\u3002<\/p>\n

\u3053\u306e\u5834\u5408\u3001AMT\u3067\u306a\u3044\u65b9\u306e\u9023\u90a6\u7a0e\u306f\u3001<\/p>\n

\r\n  (AGI - \u5dde\u7a0e - \u4eba\u7684\u63a7\u9664) * \u7a0e\u7387 - \u8d85\u904e\u7d2f\u9032\u8abf\u6574\u90e8\u5206\r\n= (AGI - 0.08 * AGI - 3500) * 0.33 - 14249.25\r\n= 0.92 * 0.33 * AGI - 15404.25\r\n<\/pre>\n
(AGI = Adjusted Gross Income, \u3053\u3053\u306e\u4eee\u5b9a\u3067\u306f\u307b\u307c\u7d66\u4e0e\u3068\u540c\u4e00\u8996\u3067\u304d\u308b)<\/p>\n
\u4e00\u65b9\u3001AMT\u306fForm 6251<\/a>(instruction<\/a>)\u306b\u3057\u305f\u304c\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n
\r\n  (AGI - AMT\u63a7\u9664\u984d) * 0.28 - 3500\r\n= (AGI - (46200 - (AGI - 112500) * 0.25)) * 0.28 - 3500\r\n= 1.25 * 0.28 * AGI - 24311\r\n<\/pre>\n
\u3053\u306e\u4e8c\u3064\u304c\u7b49\u3057\u304f\u306a\u308bAGI\u306f$191956\u3002\u3053\u308c\u672a\u6e80\u3067\u306f\u901a\u5e38\u306e\u7a0e\u984d\u306e\u65b9\u304c\u9ad8\u304f\u3001\u8d85\u3048\u308b\u3068AMT\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3002\u3055\u3089\u306b\u3001401(k)\u62e0\u51fa\u5206(2008\u5e74\u3060\u3068\u6700\u5927$15500)\u306f\u901a\u5e38\u306e\u7a0e\u91d1\u30fbAMT\u3068\u3082\u306b\u63a7\u9664\u5bfe\u8c61\u306b\u3067\u304d\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u8003\u3048\u308b\u3068\u3001(\u984d\u9762\u3067)\u5e74\u53ce20\u4e07\u30c9\u30eb\u8d85\u306b\u306a\u308b\u3088\u3046\u306a\u3053\u3068\u3067\u3082\u306a\u3044\u9650\u308aAMT\u306e\u5fc3\u914d\u306f\u306a\u3044\u3068\u8003\u3048\u3066\u3088\u3055\u305d\u3046(\u5e78\u304b\u4e0d\u5e78\u304b\u305d\u3046\u3044\u3046\u5fc3\u914d\u306f\u307e\u305a\u306a\u3055\u305d\u3046\u3060\u2026)\u3002<\/p>\n
\u6276\u990a\u5bb6\u65cf\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3060\u3068\u3001\u4eba\u7684\u63a7\u9664\u306e\u984d\u304c\u4eba\u6570\u306b\u6bd4\u4f8b\u3057\u3066\u5897\u3048\u308b\u306e\u3067AMT\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3084\u3059\u304f\u306a\u308b\u306e\u304b\u3068\u601d\u3063\u3066\u305d\u306e\u30b1\u30fc\u30b9\u3067\u3082\u8a08\u7b97\u3057\u3066\u307f\u305f\u304c\u3001\u7d50\u8ad6\u306b\u306f\u3042\u307e\u308a\u5dee\u306f\u306a\u304b\u3063\u305f(\u3084\u306f\u308a20\u4e07\u30c9\u30eb\u304f\u3089\u3044\u306e\u5e74\u53ce\u304c\u306a\u3044\u3068\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044)\u3002<\/p>\n
\u300c\u307b\u3068\u3093\u3069\u306e\u4eba\u304c\u95a2\u4fc2\u3059\u308b\u300d\u304b\u306e\u3088\u3046\u306a\u5642\u306f\u3069\u3046\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3060\u308d\u3046\u2026(\u81ea\u5206\u306e\u7d66\u6599\u304c\u5b89\u3059\u304e\u308b\u306e\u304b\uff1f)<\/p>\n","protected":false},"excerpt":{"rendered":"
AMT(Alternative Minimum Tax)\u306f\u3001\u6240\u5f97\u306e\u591a\u3044\u4eba\u5411\u3051\u306b\u3001\u63a7\u9664\u53ef\u80fd\u9805\u76ee\u3092\u6e1b\u3089\u3057\u3066\u5b9f\u8cea\u5897\u7a0e\u3059\u308b\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3002Foreign Tax Credit(FTC)\u306b\u3064\u3044\u3066\u66f8\u3044\u305f\u30a8\u30f3\u30c8\u30ea\u3067\u3082\u7c21\u5358\u306b\u89e6\u308c\u305f\u3002 \u67d0\u77e5\u4eba\u304b\u3089\u306f\u300c\u30b7\u30ea\u30b3\u30f3\u30d0\u30ec\u30fc\u52e4\u3081\u306e\u666e\u901a\u306e\u30a8\u30f3\u30b8\u30cb\u30a2\u306e\u7d66\u4e0e\u6c34\u6e96\u306a\u3089\u307e\u305a\u9593\u9055\u3044\u306a\u304fAMT\u304c\u8ab2\u305b\u3089\u308c\u308b\u300d\u3068\u805e\u3044\u3066\u3044\u305f\u3057\u3001web\u3067\u3061\u3087\u3063\u3068\u691c\u7d22\u3057\u3066\u307f\u305f\u3068\u3053\u308d\u3067\u3082\u304b\u306a\u308a\u591a\u304f\u306e\u4eba\u304c\u5bfe\u8c61\u306b\u306a\u308b\u3088\u3046\u306a\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u60c5\u5831\u3092\u3088\u304f\u898b\u304b\u3051\u308b(\u3053\u308c\u3068\u304b\u3053\u308c\u306a\u3069)\u306e\u3067\u3001\u81ea\u5206\u306b\u3082\u95a2\u4fc2\u3057\u3066\u304f\u308b\u3068\u899a\u609f\u3057\u3066\u3044\u305f\u304c\u3001TurboTax\u306b\u8a08\u7b97\u3055\u305b\u3066\u307f\u305f\u3089\u7d50\u5c40\u5bfe\u8c61\u5916\u3060\u3063\u305f\u3002 \u3068\u306f\u3044\u3048\u3001\u81ea\u5206\u306b\u3068\u3063\u3066\u306f\u304b\u306a\u308a\u91cd\u8981\u306aFTC\u306e\u8a08\u7b97\u306b\u3082\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5236\u5ea6\u306a\u306e\u3067\u3001\u3069\u306e\u304f\u3089\u3044\u306e\u30e9\u30a4\u30f3\u306b\u9054\u3059\u308b\u3068AMT\u304c\u95a2\u4fc2\u3057\u3066\u304f\u308b\u306e\u304b\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u306f\u91cd\u8981\u3060\u308d\u3046\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3061\u3087\u3063\u3068\u8a08\u7b97\u3057\u3066\u307f\u305f\u3002 \u7d50\u8ad6\u304b\u3089\u3044\u3048\u3070\u3001\u5e74\u53ce20\u4e07\u30c9\u30eb\u8d85\u306b\u3067\u3082\u306a\u3089\u306a\u3044\u9650\u308a\u95a2\u4fc2\u306a\u3044\u3068\u5224\u660e\u3002\u5e78\u304b\u4e0d\u5e78\u304b\u5f53\u5206(\u4e00\u751f\uff1f)\u7e01\u306f\u306a\u3055\u305d\u3046\u3060\u3002 \u4ee5\u4e0b\u306f\u5177\u4f53\u7684\u306a\u8a08\u7b97\u306e\u8a73\u7d30\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-1367","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\/1367","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=1367"}],"version-history":[{"count":7,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1367\/revisions"}],"predecessor-version":[{"id":1374,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/1367\/revisions\/1374"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=1367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=1367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=1367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}