{"id":41,"date":"2008-07-05T20:01:31","date_gmt":"2008-07-06T03:01:31","guid":{"rendered":"http:\/\/www.jinmei.org\/blog\/?p=41"},"modified":"2015-04-02T22:09:25","modified_gmt":"2015-04-03T05:09:25","slug":"ira%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6","status":"publish","type":"post","link":"https:\/\/www.jinmei.org\/blog\/2008\/07\/05\/41","title":{"rendered":"IRA\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u4ee5\u524d<a href=\"\/photo\/20080524\/\">401(k)\u306b\u3064\u3044\u3066\u3044\u308d\u3044\u308d\u8003\u3048\u305f<\/a>\u3068\u304d\u306b\u3001\u4e00\u90e8\u3092(non deductible)<a href=\"http:\/\/en.wikipedia.org\/wiki\/Traditional_IRA\">traditional IRA<\/a>\u3067\u904b\u7528\u3057\u30012010\u5e74\u306b<a href=\"http:\/\/en.wikipedia.org\/wiki\/Roth_IRA\">Roth IRA<\/a>\u306bconvert\u3059\u308b\u3068\u3044\u3046\u65b9\u91dd\u3092\u691c\u8a0e\u3057\u3066\u3044\u305f\u3002<\/p>\n<p><a href=\"http:\/\/www.jinmei.org\/blog\/2008\/07\/04\/38\">\u672c\u683c\u7684\u306b\u904b\u7528\u3092\u958b\u59cb<\/a>\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3082(\u3068\u304f\u306b\u7a0e\u91d1\u306e\u6271\u3044\u306b\u3064\u3044\u3066)\u3044\u308d\u3044\u308d\u5177\u4f53\u7684\u306a\u7591\u554f\u70b9\u304c\u51fa\u3066\u304d\u305f\u306e\u3067\u8abf\u3079\u3066\u307f\u305f\u3002\u4ee5\u4e0b\u306f\u305d\u306e\u307e\u3068\u3081\u3002<br \/>\n<!--more--><\/p>\n<ul>\n<li>non deductible traditional IRA\u53e3\u5ea7\u3067\u306e\u904b\u7528\u3067\u3042\u3063\u3066\u3082\u3001\u904b\u7528\u3057\u305f\u7d50\u679c\u5f97\u3089\u308c\u305f\u914d\u5f53\u30fb\u5206\u914d\u91d1\u304a\u3088\u3073capital gain\u306b\u3064\u3044\u3066\u306e\u8ab2\u7a0e\u306f\u7e70\u308a\u5ef6\u3079\u3055\u308c\u308b\u3002\n  <\/li>\n<li>\n    \u305d\u3046\u3059\u308b\u3068\u3001IRA\u53e3\u5ea7\u5185\u306e\u7dcf\u8cc7\u7523\u306e\u3046\u3061\u3001\u3069\u306e\u90e8\u5206\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u304c\u5f15\u304d\u51fa\u3057\u307e\u305f\u306fconvert\u6642\u306b\u554f\u984c\u306b\u306a\u308b\u3002\u3053\u308c\u306f\u3001\u6bce\u5e74non deductible\u306a\u62e0\u51fa\u984d\u3092<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f8606.pdf\">form 8606<\/a>\u3067\u7533\u544a\u3057\u3066\u8a18\u9332\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u533a\u5225\u3059\u308b\u3002\u305f\u3068\u3048\u3070\u3001\u6bce\u5e74$5,000\u3092non deductible\u3068\u3057\u306610\u5e74\u9593\u62e0\u51fa\u3057\u3001\u305d\u306e\u7dcf\u6295\u8cc7\u984d$50,000\u306b\u5bfe\u3057\u3066\u3001\u904b\u7528\u3057\u305f\u7d50\u679c\u306e\u8cc7\u7523\u6b8b\u9ad8\u304c$60,000\u306b\u306a\u3063\u305f\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u3059\u3067\u306b\u7a0e\u91d1\u3092\u6255\u3063\u3066\u3044\u308b$50,000\u306b\u3064\u3044\u3066\u306f\u6bce\u5e74\u306e\u7533\u544a\u3067\u533a\u5225\u3057\u3066\u3042\u308b\u305f\u3081\u3001\u5dee\u984d\u306e$10,000\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002\u5206\u914d\u91d1(\u3053\u308c\u306f\u8ab2\u7a0e\u304c\u7e70\u308a\u5ef6\u3079\u3089\u308c\u3066\u3044\u308b)\u3092\u518d\u6295\u8cc7\u3057\u3001\u305d\u308c\u304ccapital gain\u3092\u7523\u3093\u3067\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u6700\u7d42\u7684\u306b\u3069\u3053\u307e\u3067\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u8907\u96d1\u306b\u306a\u308b\u306e\u3067\u306f\u3001\u3068\u3082\u601d\u3063\u3066\u3044\u305f\u306e\u3060\u304c\u3001\u5358\u7d14\u306b\u6b8b\u9ad8\u30de\u30a4\u30ca\u30b9\u8ab2\u7a0e\u3055\u308c\u305f\u62e0\u51fa\u984d\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3088\u3044\u3088\u3046\u3060\u3002\n  <\/li>\n<li>\n    Traditional IRA\u304b\u3089Roth IRA\u306bConvert\u3059\u308b\u5834\u5408\u3001convert\u984d(\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5206)\u304c\u8a72\u5f53\u5e74\u306eordinary income tax\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u3053\u3053\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u5f8c\u306f\u3001Roth IRA\u306e\u7279\u6027\u4e0a\u3001\u904b\u7528\u4e2d\u3082\u5f15\u304d\u51fa\u3057\u6642\u306b\u3082\u4e00\u5207\u7a0e\u91d1\u306f\u304b\u304b\u3089\u306a\u3044\u3002\n  <\/li>\n<li>\n    Convert\u6642\u306b\u3082\u3057\u640d\u5931\u304c\u51fa\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u5206\u306e\u7a0e\u91d1\u306f\u6255\u308f\u306a\u304f\u3066\u6e08\u3080\u3002\u305f\u3060\u3057\u3001\u640d\u5931\u5206\u3092\u4ed6\u306e\u53ce\u5165\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\n  <\/li>\n<li>\n    Convert\u306f\u4e00\u65e6\u73fe\u91d1\u306b\u3057\u3066\u79fb\u3057\u3066\u304b\u3089\u518d\u6295\u8cc7\u3057\u3066\u3082\u3088\u3044\u3057\u3001\u682a\u5f0f\u7b49\u306e\u307e\u307e\u79fb\u3059\u3053\u3068\u3082\u3067\u304d\u308b\u3002\n  <\/li>\n<li>\n    Traditional IRA\u304b\u3089Roth IRA\u306b\u5168\u984d\u3092convert\u3057\u305f\u3068\u3057\u3066\u3082\u3001traditional\u5074\u306e\u53e3\u5ea7\u3092\u4fdd\u6301\u3059\u308b\u306e\u306f(fidelity\u7684\u306b\uff1f)OK\u3002(\u3057\u304b\u3057\u3001\u3068\u306a\u308b\u3068\u30012010\u5e74\u4ee5\u964d\u306f\u3001non deductible traditional IRA\u306b\u62e0\u51fa\u3057\u3066\u3059\u3050\u5168\u984d\u3092Roth IRA\u306bconvert\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306bRoth IRA\u3078\u306e\u62e0\u51fa\u5236\u9650\u3082\u64a4\u5ec3\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3088\u3046\u306a\u6c17\u304c\u3059\u308b\u304c\u2026\u4f55\u304b\u898b\u843d\u3068\u3057\u3066\u3044\u308b\uff1f)\n  <\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u3053\u308c\u306f\u304a\u3082\u306bfidelity\u3068\u306e\u30e1\u30fc\u30eb\u306e\u3084\u308a\u53d6\u308a\u3067\u5f97\u305f\u60c5\u5831\u3002<a href=\"http:\/\/www.jinmei.org\/blog\/2008\/07\/04\/38\">\u5225\u8a18\u4e8b<\/a>\u3067\u3082\u66f8\u3044\u305f\u3088\u3046\u306b\u3001\u304b\u306a\u308a\u8fc5\u901f\u304b\u3064\u6b63\u78ba(\u305d\u3046)\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u3066\u597d\u5370\u8c61\u3060\u3063\u305f\u3002\u2026\u3068\u601d\u3063\u3066\u3044\u305f\u3089\u3001<a href=\"http:\/\/mezasefi.com\/retirement\/retirement4.html\">\u300c\u76ee\u6307\u305bFI\u300d\u306e\u30da\u30fc\u30b8<\/a>\u306b\u3082\u4e0a\u8a18\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u60c5\u5831\u304c\u8f09\u3063\u3066\u3044\u305f\u3002\u3055\u3059\u304c\u3060\u3002<\/p>\n<p>\u4ee5\u4e0a\u3092\u3042\u308f\u305b\u3066\u8003\u3048\u308b\u3068\u3001\u524d\u56de\u691c\u8a0e\u3057\u305f\u6295\u8cc7\u5bfe\u8c61\u306e\u3046\u3061\u3001\u6bd4\u8f03\u7684\u5206\u914d\u91d1\u5229\u56de\u308a\u304c\u9ad8\u304f\u5206\u914d\u56de\u6570\u306e\u591a\u3044REIT ETF\u3092IRA\u53e3\u5ea7\u5185\u3067\u904b\u7528\u3059\u308b\u306e\u304c\u3088\u3055\u305d\u3046\u306a\u6c17\u304c\u3059\u308b\u3002\u5206\u914d\u3054\u3068\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3092\u907f\u3051\u3089\u308c\u308b\u306e\u3067(\u3061\u306a\u307f\u306b\u3001Jeremy Siegel\u306e<a href=\"http:\/\/www.amazon.co.jp\/exec\/obidos\/ASIN\/4822244660\">&#8220;Stocks for the Long Run&#8221;<\/a>\u3067\u3082\u3001\u9ad8\u914d\u5f53\u306e\u682a\u5f0f\u3092\u8ab2\u7a0e\u7e70\u308a\u5ef6\u3079\u53e3\u5ea7\u3067(\u512a\u5148\u7684\u306b)\u904b\u7528\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u3066\u3044\u308b)\u3002\u306a\u304a\u4f59\u8ac7\u306a\u304c\u3089\u3001\u4e00\u822c\u306e\u8ab2\u7a0e\u53e3\u5ea7\u306e\u5834\u5408\u3001\u914d\u5f53\u30fb\u5206\u914d\u91d1\u306fordinary income\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3001\u3053\u3053\u306f\u5206\u96e2\u304b\u3064\u6e90\u6cc9\u5fb4\u53ce\u306e\u65e5\u672c\u3068\u65b9\u5f0f\u304c\u9055\u3046\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3002\u305f\u3060\u3057\u9577\u671f\u4fdd\u6709\u306e\u5834\u5408\u306fqualified dividend income\u3068\u3057\u3066\u512a\u9047\u7a0e\u7387(tax bracket 25%\u4ee5\u4e0a\u306a\u308915%)\u304c\u9069\u7528\u3055\u308c\u3001\u7d50\u679c\u7684\u306b\u306f\u65e5\u672c\u3068\u5927\u5dee\u306a\u3044\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3082\u3057\u4e00\u5ea6\u73fe\u91d1\u306b\u3057\u3066\u304b\u3089convert\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u58f2\u8cb7\u306b\u624b\u6570\u6599\u304c\u304b\u304b\u308bETF\u306e\u5834\u5408\u306f\u4e0d\u5411\u304d\u304b\u3068\u3082\u601d\u3063\u3066\u3044\u305f\u304c\u3001\u73fe\u7269\u306e\u307e\u307econvert\u3067\u304d\u308b\u3068\u306e\u3053\u3068\u306a\u306e\u3067\u305d\u306e\u5fc3\u914d\u3082\u306a\u3044\u3002<\/p>\n<p>\u60a9\u307e\u3057\u3044\u306e\u306f\u3001convert\u6642\u306bordinary income tax\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u70b9\u3002\u307e\u3068\u3082\u306b\u50cd\u3044\u3066\u3044\u308c\u3070\u305d\u308c\u306a\u308a\u306b\u9ad8\u3044\u7a0e\u7387\u3060\u308d\u3046\u304b\u3089\u3001\u666e\u901a\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u7e70\u308a\u5ef6\u3079\u305f\u52b9\u679c\u306a\u3069\u306f\u5439\u304d\u98db\u3093\u3067\u3057\u307e\u3046\u3060\u308d\u3046\u3002\u3061\u3087\u3046\u3069\u4fa1\u683c\u304c\u4e0b\u304c\u3063\u3066capital loss\u304c\u767a\u751f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067convert\u3067\u304d\u308c\u3070\u30d9\u30b9\u30c8\u3060\u304c\u3001\u305d\u308c\u306f\u7d50\u5c40\u30ae\u30e3\u30f3\u30d6\u30eb\u3060\u3057\u3001\u4e0a\u8a18\u306e\u300c\u76ee\u6307\u305bFI\u300d\u306e\u30da\u30fc\u30b8\u306b\u3082\u66f8\u3044\u3066\u3042\u308b\u901a\u308a\u3001Roth IRA\u306e\u5229\u70b9\u3092\u6d3b\u304b\u3059\u306a\u3089\u65e9\u3081\u306bconvert\u3059\u308b\u65b9\u304c\u3044\u3044\u306e\u3082\u78ba\u304b\u3067\u3001loss\u304c\u51fa\u308b\u306e\u3092\u5f85\u3064\u305f\u3081\u306bconvert\u3092\u9045\u3089\u305b\u308b\u306e\u306f\u672c\u672b\u8ee2\u5012\u3002convert\u3059\u308b\u5e74\u306e\u5024\u52d5\u304d\u3092\u898b\u3066\u3001loss\u304c\u767a\u751f\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3042\u308c\u3070\u305d\u3053\u3067convert\u3001\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u7d20\u76f4\u306b\u7a0e\u91d1\u3092\u6255\u3046\u3001\u3068\u3044\u3046\u306e\u304c\u6b63\u3057\u3044\u6226\u7565\u304b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ee5\u524d401(k)\u306b\u3064\u3044\u3066\u3044\u308d\u3044\u308d\u8003\u3048\u305f\u3068\u304d\u306b\u3001\u4e00\u90e8\u3092(non deductible)traditional IRA\u3067\u904b\u7528\u3057\u30012010\u5e74\u306bRoth IRA\u306bconvert\u3059\u308b\u3068\u3044\u3046\u65b9\u91dd\u3092\u691c\u8a0e\u3057\u3066\u3044\u305f\u3002 \u672c\u683c\u7684\u306b\u904b\u7528\u3092\u958b\u59cb\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3082(\u3068\u304f\u306b\u7a0e\u91d1\u306e\u6271\u3044\u306b\u3064\u3044\u3066)\u3044\u308d\u3044\u308d\u5177\u4f53\u7684\u306a\u7591\u554f\u70b9\u304c\u51fa\u3066\u304d\u305f\u306e\u3067\u8abf\u3079\u3066\u307f\u305f\u3002\u4ee5\u4e0b\u306f\u305d\u306e\u307e\u3068\u3081\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":[19,12],"class_list":["post-41","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-finance","tag-investment"],"_links":{"self":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/41","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=41"}],"version-history":[{"count":1,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/41\/revisions"}],"predecessor-version":[{"id":11710,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/posts\/41\/revisions\/11710"}],"wp:attachment":[{"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/media?parent=41"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/categories?post=41"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jinmei.org\/blog\/wp-json\/wp\/v2\/tags?post=41"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}