{"id":125,"date":"2025-02-09T20:41:59","date_gmt":"2025-02-09T11:41:59","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=125"},"modified":"2025-02-09T23:40:53","modified_gmt":"2025-02-09T14:40:53","slug":"8995","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2025\/02\/09\/8995\/","title":{"rendered":"Form 8995\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f2025\u5e742\u67089\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Form 8995\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>Form 8995\u3068\u306f\u3001Qualified Business Income\uff08\u4ee5\u4e0bQBI; \u9069\u683c\u4e8b\u696d\u6240\u5f97\uff09\u306e\u6240\u5f97\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306eForm\u3067\u3059\u3002\u500b\u4eba\u306etaxpayer\u30fb\u4e00\u90e8\u306e\u4fe1\u8a17\u30fb\u907a\u7523\u8ca1\u56e3\u306f\u3001\u3053\u308c\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001QBI\u306e\u3046\u306120\uff05\u5206\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u3053\u306e\u6240\u5f97\u63a7\u9664\u306fQBID\uff08QBI deduction\uff09\u3068\u547c\u3070\u308c\u305f\u308a\u3001199A deduction\uff08Section 199A\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\uff09\u3068\u547c\u3070\u308c\u305f\u308a\u3057\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3055\u3057\u3042\u305f\u308aQBI deduction\u3067\u7d71\u4e00\u3057\u3066\u3044\u307e\u3059\u304c\u3001199A deduction\u3068\u66f8\u304b\u308c\u3066\u3044\u305f\u5834\u5408\u3082\u30d4\u30f3\u3068\u6765\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5143\u8a18\u4e8b\u3068\u306a\u308binstruction\u306f<a href=\"https:\/\/www.irs.gov\/instructions\/i8995\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u3053\u3061\u3089<\/a>\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">QBI deduction\u306e\u8da3\u65e8<\/h2>\n\n\n\n<p>\u3053\u306e\u898f\u5b9a\u3092\u7406\u89e3\u3059\u308b\u306b\u306f\u30012017\u5e74\u306b\u65bd\u884c\u3055\u308c\u305fTax Cuts and Jobs Act\uff08TCJA\uff09\u304b\u3089\u30b9\u30bf\u30fc\u30c8\u3059\u308b\u306e\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u5f53\u6642\u306e\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u306b\u3088\u3063\u3066\u65bd\u884c\u3055\u308c\u305f\u3053\u306e\u6cd5\u4ee4\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u3092\u76ee\u7684\u3068\u3055\u308c\u307e\u3057\u305f\uff08<a href=\"https:\/\/www.govinfo.gov\/content\/pkg\/ERP-2019\/pdf\/ERP-2019-chapter1.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u53c2\u8003\u8a18\u4e8b<\/a>\uff09\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u4e2d\u9593\u6240\u5f97\u5c64\u306e\u5bb6\u5ead\u3078\u306e\u6e1b\u7a0e<\/li>\n\n\n\n<li>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u30b7\u30f3\u30d7\u30eb\u5316<\/li>\n\n\n\n<li>\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u304a\u3088\u3073\u56fd\u5185\u6295\u8cc7\u306e\u5897\u52a0\u306b\u3088\u308b\u7d4c\u6e08\u6210\u9577<\/li>\n\n\n\n<li>\u6d77\u5916\u3067\u306e\u7a3c\u5f97\u3092\u30a2\u30e1\u30ea\u30ab\u672c\u56fd\u306b\u56de\u5e30<\/li>\n<\/ol>\n\n\n\n<p>\u3055\u3066\u30013\u3064\u76ee\u306e\u300c\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u300d\u304c\u3001\u4eca\u56de\u306eQBI deduction\u306b\u95a2\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>TCJA\u306e\u65bd\u884c\u306b\u3088\u308a\u6cd5\u4eba\u6240\u5f97\u7a0e\u304c\u6700\u592735\uff05\u304b\u3089\u4e00\u5f8b21\uff05\u306b\u6e1b\u3063\u305f\u305f\u3081\u3001\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u4f01\u696d\u306b\u306f\u975e\u5e38\u306b\u5927\u304d\u306a\u6069\u6075\u304c\u3082\u305f\u3089\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306f\u305d\u306e\u540d\u306e\u3068\u304a\u308a\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u306e\u3067\u3001\u6cd5\u4eba\u5358\u4f4d\u3067\u306f\u8ab2\u7a0e\u3055\u308c\u305a\u500b\u4eba\u5358\u4f4d\u3067\u306e\u307f\u8ab2\u7a0e\u3055\u308c\u308b\u3088\u3046\u306a\u4e8b\u696d\u4f53\u3001\u3064\u307e\u308aS Corp\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u30fb\u500b\u4eba\u4e8b\u696d\u306b\u306f\u3001\u3053\u306e\u5927\u6e1b\u7a0e\u306e\u6069\u6075\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br>\u3053\u308c\u306f\u3044\u308f\u3070\u300cC Corp\u3068\u3044\u3046\u4e8b\u696d\u4f53\u306e\u30b9\u30bf\u30a4\u30eb\u3092\u63a1\u7528\u3059\u3079\u3057\u300d\u3068\u3044\u3046\u5b9f\u8cea\u7684\u306a\u5727\u529b\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u4e8b\u696d\u4f53\u306e\u9078\u629e\u306e\u81ea\u7531\u3092\u5236\u9650\u3059\u308b\u3053\u3068\u306b\u7e4b\u304c\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u306fS Corp\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u30fb\u500b\u4eba\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u3082\u4f55\u3089\u304b\u306e\u6069\u6075\u3092\u4e0e\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u308c\u3053\u305d\u304cQBI deduction\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">QBI\u3068\u306f<\/h2>\n\n\n\n<p>QBI\u306f\u300cThe net amount of qualified items of income, gain, deduction, and loss from any qualified trades or businesses that are effectively connected with the conduct of a trade or business in the United States. \u300d\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u300c\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3067\u306e\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u884c\u70ba\u306b\u52b9\u679c\u7684\u306b\u7e4b\u304c\u3063\u3066\u3044\u308b\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306b\u8d77\u56e0\u3059\u308b\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3059\u53ce\u652f\u305f\u3061\u306e\u5dee\u5f15\u5408\u8a08\u91d1\u984d\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u30a2\u30e1\u30ea\u30ab\u56fd\u5916\u3067\u306e\u53ce\u652f\u304c\u5bfe\u8c61\u5916\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001TCJA\u306e\u8da3\u65e8\u304b\u3089\u3057\u3066\u5f53\u7136\u3067\u3059\u306d\u3002TCJA\u306e\u76ee\u7684\u306e4\u3064\u76ee\u304b\u3089\u3082\u308f\u304b\u308b\u3068\u304a\u308a\u3001TCJA\u306f\u3042\u304f\u307e\u3067\u30a2\u30e1\u30ea\u30ab\u306e\u7d4c\u6e08\u7684\u6210\u9577\u7b49\u3092\u76ee\u6307\u3057\u305f\u3082\u306e\u3067\u3059\u304b\u3089\u3001\u6d77\u5916\u306b\u307e\u3067\u6069\u6075\u304c\u3082\u305f\u3089\u3055\u308c\u308b\u306f\u305a\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001S Corp\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\uff08Publicly Traded Partnership; PTP\u3092\u9664\u304f\uff09\u30fb\u500b\u4eba\u4e8b\u696d\u30fb\u7279\u5b9a\u306e\u907a\u7523\u8ca1\u56e3\u3084\u4fe1\u8a17\u304b\u3089\u306e\u6240\u5f97\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7cbe\u7b97\u3055\u308c\u306a\u3044\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306e\u8cbb\u7528\u30fb\u4e8b\u696d\u4e0a\u306e\u5229\u5b50\u8cbb\u7528\u30fb\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u6240\u5f97\u63a7\u9664\u53ef\u80fd\u90e8\u5206\u30fb\u500b\u4eba\u4e8b\u696d\u306e\u5065\u5eb7\u4fdd\u967a\u63a7\u9664\u30fb\u9069\u683c\u306a\u9000\u8077\u30d7\u30e9\u30f3\u3078\u306e\u7a4d\u7acb\u306a\u3069\u3082QBI\u306b\u542b\u307e\u308c\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">QBI\u306f\u300cIncome\u300d\u3068\u3044\u3046\u540d\u524d\u304c\u3064\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u5b9a\u7fa9\u4e0a\u306fnet amount\u306a\u306e\u3067\u3001\u8cbb\u7528\u3084\u6240\u5f97\u63a7\u9664\u3082QBI\u306e\u4e00\u90e8\u306b\u306a\u308b\u306e\u3067\u3059\u306d\u3002\u307e\u305f\u3001C Corp\u306e\u5834\u5408\u3082\u8cbb\u7528\u3084\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u91d1\u984d\u304cnet amount\u3068\u306a\u308a\u3001\u305d\u3053\u306b\u8abf\u6574\u304c\u52a0\u3048\u3089\u308c\u305f\u3042\u3068\u3067\u7a0e\u738721\uff05\u304c\u304b\u3051\u3089\u308c\u308b\u308f\u3051\u3067\u3059\u304b\u3089\u3001QBI\u306b\u304a\u3044\u3066\u3082\u8cbb\u7528\u3084\u6240\u5f97\u63a7\u9664\u304c\u8003\u616e\u3055\u308c\u308b\u3079\u304d\u3068\u3044\u3046\u306e\u306f\u5f53\u7136\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u4ed6\u65b9\u3001QBI\u306b\u306f\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u305b\u3093\uff1a<\/p>\n\n\n\n<p>\u30fb\u305d\u3082\u305d\u3082\u9069\u5207\u306b\u6240\u5f97\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e<br>\u30fb\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306e\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306b\u7e4b\u304c\u3063\u3066\u3044\u306a\u3044\u3082\u306e<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3082\u307e\u305fQBI\u306e\u5bfe\u8c61\u5916\u3067\u3059\uff1a<\/p>\n\n\n\n<p>\u30fbS Corp\u304b\u3089reasonable\u306a\u652f\u6255\u3044\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d<br>\u30fb\u300c\u4fdd\u8a3c\u3055\u308c\u305f\u652f\u6255\u3044\u300d\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d<br>\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u3057\u3066\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d<br>\u30fb\u7d66\u4e0e\uff08Form W-2\u306ebox 13\u3067\u300cStatutory Employee\u300d\u306b\u30c1\u30a7\u30c3\u30af\u304c\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u9664\u304f\uff09<br><small>\u203bStatutory Employee\u3068\u306f\u3001\u305d\u306e\u4f1a\u793e\u306a\u3044\u3057\u30d3\u30b8\u30cd\u30b9\u306e\u305f\u3081\u306b\u50cd\u3044\u3066\u3044\u308b\u304c\u3001\u96c7\u7528\u4e3b\u306b\u7d66\u4e0e\u304b\u3089\u306e\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3088\u3046\u306a &#8220;\u88ab\u96c7\u7528\u8005&#8221; \u306e\u3053\u3068\u3067\u3059\u3002<\/small><br>\ud83e\udd14<span style=\"color:#008080\">\u3053\u308c\u3089\u306f\u7a0e\u6cd5\u4e0a\u3001\u5b9f\u8cea\u7684\u306b\u306f\u7d66\u4e0e\u3068\u540c\u3058\u3088\u3046\u306a\u6027\u8cea\u3092\u6301\u3064\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u8a73\u7d30\u306f\u672c\u8a18\u4e8b\u3067\u306f\u5272\u611b\u3057\u307e\u3059\u306e\u3067\u5404\u81ea\u8abf\u3079\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/span><br><small>\u203b\u975e\u5e38\u306b\u7d30\u304b\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u304c\u3001\u300c\u4ee5\u524d\u306b\u88ab\u96c7\u7528\u8005\u3068\u3057\u3066\u50cd\u3044\u3066\u3044\u305f\u304c\u3001\u72ec\u7acb\u306a\u3069\u3057\u3066\u73fe\u5728\u306f\u88ab\u96c7\u7528\u8005\u3067\u306f\u306a\u3044\u5f62\u3067\u4f01\u696d\u306e\u305f\u3081\u306b\u50cd\u3044\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u88ab\u96c7\u7528\u8005\u3067\u306a\u304f\u306a\u3063\u3066\u304b\u30893\u5e74\u9593\u306f\u3001Sec 199A\u306b\u95a2\u3057\u3066\u306f\u300e\u88ab\u96c7\u7528\u8005\u3068\u3057\u3066\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u300f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u3082QBI\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\uff1a<\/p>\n\n\n\n<p>\u30fbIRC\u306b\u304a\u3044\u3066Capital Gain, Capital Loss\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3082\u306e<br>\u30fb\u914d\u5f53\u3001\u304a\u3088\u3073\u914d\u5f53\u3068\u540c\u7b49\u306e\u3082\u306e<br>\u30fb\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306b\u9069\u5207\u306b\u6309\u5206\u3055\u308c\u306a\u3044\u5229\u5b50\u53ce\u5165<br>\u30fb\u30b3\u30e2\u30c7\u30a3\u30c6\u30a3\u53d6\u5f15\u306b\u3088\u308b\u53ce\u652f<br>\u30fb\u5916\u8ca8\u306b\u3088\u308b\u53ce\u652f<br>\u30fbNPC\uff08Notional Principal Contract; \u60f3\u5b9a\u5143\u672c\u5951\u7d04\uff09<br>\u30fb\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306b\u7e4b\u304c\u3063\u3066\u3044\u306a\u3044\u5e74\u91d1<br>\u30fb\u9069\u683c\u306aREIT\u306e\u914d\u5f53<br>\u30fb\u9069\u683c\u306aPTP\u306e\u6240\u5f97<br>\ud83e\udd14<span style=\"color:#008080\">\u9577\u671f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3084\u914d\u5f53\u306f\u305d\u3082\u305d\u3082\u7a0e\u7387\u304c\u4f4e\u3044\u306e\u3067\u3001\u6069\u6075\u3092\u4e0e\u3048\u308b\u307e\u3067\u3082\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n\n\n\n<p>QBI\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u898b\u6975\u3081\u308b\u306e\u306b\u82e6\u52b4\u3059\u308b\u5834\u5408\u306f\u3001\u5143\u8a18\u4e8b\u306einstruction\u306b\u3042\u308bQBI Flow Chart\u3092\u4f7f\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8ab0\u304cForm 8995\u3092\u4f7f\u3048\u308b\u304b\uff1f<\/h2>\n\n\n\n<p>Form 8995\u3092\u4f7f\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059taxpayer\u306b\u306a\u308a\u307e\u3059\u3002\u3082\u3057\u3053\u308c\u3089\u306b\u8a72\u5f53\u3057\u306a\u3044\u304cQBI deduction\u3092\u5229\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u3088\u308a\u8a73\u7d30\u306a\u8a08\u7b97\u3092\u8a18\u5165\u3067\u304d\u308bForm 8995-A\u3092\u5229\u7528\u3057\u3066\u304f\u3060\u3055\u3044\u3002Form 8995-A\u306b\u3064\u3044\u3066\u306f\u672c\u8a18\u4e8b\u3067\u306f\u5272\u611b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>QBI\u3001\u9069\u683c\u306aREIT\u306e\u914d\u5f53\u3001\u9069\u683c\u306aPTP\u304b\u3089\u306e\u53ce\u652f\u304c\u3042\u308b<br><small>\u203b\u9069\u683c\u306aREIT\u306e\u914d\u5f53\u3001\u9069\u683c\u306aPTP\u304b\u3089\u306e\u53ce\u652f\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a18\u4e8b\u3067\u306f\u5272\u611b\u3057\u307e\u3059\u3002<\/small><\/li>\n\n\n\n<li>\u305d\u306e\u5e74\u306eQBI deduction\u9069\u7528\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u3001\u592b\u5a66\u5408\u7b97\u7533\u544a\u3067\u3042\u308c\u3070$383,900\u3001\u305d\u308c\u4ee5\u5916\u3067\u3042\u308c\u3070$191,950\u4ee5\u4e0b\u3067\u3042\u308b\uff08\u3044\u305a\u308c\u30822024\u5e74\u306e\u6570\u5024\uff09<\/li>\n\n\n\n<li>\u7279\u5b9a\u306e\u8fb2\u696d\u3042\u308b\u3044\u306f\u5712\u82b8\u7d44\u5408\u306e\u51fa\u8cc7\u8005\u3067\u306f\u306a\u3044<\/li>\n<\/ol>\n\n\n\n<p>\u203b2\u306e\u91d1\u984d\u3092\u30aa\u30fc\u30d0\u30fc\u3059\u308b\u3068\u3001QBI decuction\u306e\u4e0a\u9650\u984d\u306b\u65b0\u3057\u3044\u30eb\u30fc\u30eb\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002Form 8995-A\u306e\u7bc4\u56f2\u306b\u306a\u308b\u305f\u3081\u6df1\u304f\u306f\u6271\u3044\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u5f53\u8a72\u4e8b\u696d\u306eForm W-2\u306e\u7d66\u4e0e\u7dcf\u984d\u3001\u5f53\u8a72\u4e8b\u696d\u306b\u304a\u3051\u308b\u6301\u5206\u5272\u5408\u3001\u5f53\u8a72\u4e8b\u696d\u3067\u4f7f\u7528\u3055\u308c\u308b\u9069\u683c\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306a\u3069\u306e\u60c5\u5831\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3068\u3044\u3046\u70b9\u306e\u307f\u3001\u982d\u306e\u7247\u9685\u306b\u5165\u308c\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u30d1\u30b9\u30b9\u30eb\u30fc\u4e8b\u696d\u4f53\u306e\u6301\u5206\u3092\u6301\u3063\u3066\u3044\u308btaxpayer\u306e\u5834\u5408\u3001Sec 469\u306eMaterial Participation\u3068\u3044\u3046\u898f\u5b9a\u304c\u5b58\u5728\u3057\u307e\u3059\u304c\u3001QBI deduction\u306b\u304a\u3044\u3066\u306f\u5f53\u8a72\u898f\u5b9a\u306f\u307e\u3063\u305f\u304f\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br>\ud83e\udd14<span style=\"color:#008080\">TCJA\u3084QBI deduction\u306e\u8da3\u65e8\u3092\u8003\u3048\u308b\u3068\u3001\u7d4c\u55b6\u3084\u4e8b\u696d\u306b\u5b9f\u969b\u306b\u53c2\u52a0\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u5225\u306b\u95a2\u4fc2\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306e\u6240\u6709\u3082\u3053\u3053\u3067\u3044\u3046\u300c\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u300d\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-19-38.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Rev. Proc. 2019-38<\/a>\u306b\u3088\u308c\u3070\u3001Safe Harbor\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u305d\u306e\u8cc3\u8cb8\u4e0d\u52d5\u7523\u6d3b\u52d5\u306f\u3072\u3068\u3064\u306e\u300c\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u300d\u306b\u8a72\u5f53\u3057\uff0cSec 199A\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306eSafe Harbor\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u306e\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u8cc3\u8cb8\u7269\u4ef6\u3054\u3068\u306b\u5206\u3051\u3066\u3001\u5e33\u7c3f\u3084\u8a18\u9332\u304c\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u305d\u306e\u6d3b\u52d5\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u671f\u9593\u304c4\u5e74\u672a\u6e80\u306e\u5834\u5408\u30011\u5e74\u306e\u3046\u3061250\u6642\u9593\u4ee5\u4e0a\u304c\u305d\u306e\u8cc3\u8cb8\u4e0d\u52d5\u7523\u6d3b\u52d5\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u30024\u5e74\u4ee5\u4e0a\u5b58\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3072\u3068\u7d9a\u304d\u306e5\u8ab2\u7a0e\u5e74\u5ea6\u306e\u3046\u3061\u4efb\u610f\u306e3\u8ab2\u7a0e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u73fe\u5728\u306e\u8a18\u9332\u7b49\u304c\u3042\u308a\u3001\u305d\u308c\u3089\u306b\u300c\u8ab0\u304c\u30fb\u4f55\u6708\u4f55\u65e5\u30fb\u4f55\u6642\u9593\u30fb\u3069\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u304b\u300d\u304c\u542b\u307e\u308c\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u671f\u65e5\u4ee5\u5185\u306b\u3001\u8a73\u7d30\u6587\u66f8\u3092\u6dfb\u4ed8\u3057\u305f\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<\/ol>\n\n\n\n<p>\u306a\u304a\u3001\u3053\u308c\u3089\u3092\u6e80\u305f\u3055\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001Sec 162\u306e\u300c\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u300d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001QBI deduction\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br>Sec 162\u306b\u304a\u3051\u308b\u300c\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u300d\u3068\u306f\u3001Commissioner v. Groetzinger, 480 U.S. 23 (1987)\u306b\u304a\u3044\u3066\u300cat, to be engaged in a trade or business, the taxpayer must be involved in the activity with continuity and regularity, and that the taxpayer&#8217;s primary purpose for engaging in the activity must be for income or profit.\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u7d99\u7d9a\u7684\u30fb\u5b9a\u671f\u7684\u306b\u6d3b\u52d5\u306b\u53c2\u52a0\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u6d3b\u52d5\u306e\u4e3b\u305f\u308b\u76ee\u7684\u304c\u6240\u5f97\u3084\u5229\u76ca\u3067\u3042\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\ud83e\udd14<span style=\"color:#008080\">\u5b9f\u969b\u306b\u8a73\u7d30\u306a\u6d3b\u52d5\u30ed\u30b0\u3092\u4fdd\u7ba1\u3059\u308b\u306e\u306ftaxpayer\u306b\u3088\u3063\u3066\u306f\u5927\u5909\u306a\u624b\u9593\u3067\u3059\u306e\u3067\u3001\u5b9f\u52d9\u4e0a\u306fSec 162\u3092\u9069\u7528\u3057\u3066\u6e08\u307e\u305b\u3066\u3057\u307e\u3046\u65b9\u304c\u30e9\u30af\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SSTB\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>SSTB\uff08Specified Service Trade or Business\uff09\u3068\u306f\u3001\u5c02\u9580\u7684\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306e\u3053\u3068\u3067\u3059\u3002<br>\u5177\u4f53\u7684\u306b\u306f\u3001\u533b\u7642\u30fb\u6cd5\u5f8b\u30fb\u4f1a\u8a08\u30fb\u4fdd\u967a\u6570\u7406\u30fb\u82b8\u8853\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30b9\u30dd\u30fc\u30c4\u30fb\u8ca1\u52d9\u30b5\u30fc\u30d3\u30b9\u30fb\u30d6\u30ed\u30fc\u30ab\u30fc\u30fb\u6295\u8cc7\u95a2\u4fc2\u30fb\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u30c8\u30ec\u30fc\u30c9\u306a\u3069\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>Form 8995-A\u306e\u7bc4\u7587\u3068\u306a\u308b\u305f\u3081\u672c\u8a18\u4e8b\u306b\u3066\u8a73\u3057\u304f\u306f\u6271\u3044\u307e\u305b\u3093\u304c\u3001QBI deduction\u9069\u7528\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001QBI deduction\u306e\u63a7\u9664\u53ef\u80fd\u984d\u304c\u9013\u6e1b\u3057\u3066\u3044\u304d\u3001\u4e00\u5b9a\u30e9\u30a4\u30f3\u3092\u8d85\u3048\u308b\u3068QBI deduction\u3092\u307e\u3063\u305f\u304f\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\ud83e\udd14<span style=\"color:#008080\">\u8a73\u7d30\u306a\u8a08\u7b97\u306f\u7a0e\u52d9\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u4efb\u305b\u308c\u3070\u826f\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001SSTB\u306e\u5834\u5408\u306f\u6271\u3044\u306b\u6ce8\u610f\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u300c\u81ea\u5206\u306e\u624b\u8a08\u7b97\u3067\u3056\u3063\u304f\u308a\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u8a08\u7b97\u7d50\u679c\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Form 8995\u306e\u5165\u529b\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u3001\u5b9f\u969b\u306bForm\u306b\u5165\u529b\u3059\u308b\u3046\u3048\u3067\u306e\u7559\u610f\u70b9\u3092\u8a18\u8f09\u3057\u307e\u3059\uff1a<\/p>\n\n\n\n<p>1\u884c\u76ee\u306e\u300cTrade, business, or aggregation name\u300d\u306b\u306f\u3001\u305d\u306e\u540d\u306e\u3068\u304a\u308a\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306e\u540d\u524d\u3092\u5165\u529b\u3059\u308c\u3070OK\u3067\u3059\u3002\u305f\u3060\u3057Aggregation\uff08\u5408\u7b97\uff09\u3092\u9078\u3076\u5834\u5408\u306f\u3001\u305d\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u540d\u524d\u3092\u5165\u529b\u3059\u308b\u3068\u3068\u3082\u306b\u3001Form 8995-A Schedule B\u3092\u7533\u544a\u6642\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u306f\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306f\u4e00\u3064\u3072\u3068\u3064\u3092\u5206\u3051\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u307e\u3068\u3081\u3066\u3072\u3068\u3064\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u308c\u3092Aggregation\u3068\u3044\u3044\u307e\u3059\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>taxpayer\u672c\u4eba\u3082\u3057\u304f\u306f\u30b0\u30eb\u30fc\u30d7\u306e\u8ab0\u304b\u304c\u3001\u76f4\u63a5\u3042\u308b\u3044\u306f\u9593\u63a5\u7684\u306b\u3001\u8ab2\u7a0e\u5e74\u5ea6\u4e2d\u306e\u904e\u534a\u671f\u9593\uff08\u5e74\u5ea6\u672b\u306e\u65e5\u3092\u542b\u3080\u5fc5\u8981\u3042\u308a\uff09\u3001\u305d\u306e\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u306e\u6301\u5206\u306e50\uff05\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3059\u3079\u3066\u306e\u53d6\u5f15\u3084\u30d3\u30b8\u30cd\u30b9\u540c\u3058\u8ab2\u7a0e\u5e74\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b<\/li>\n\n\n\n<li>SSTB\u304c\u3072\u3068\u3064\u3082\u542b\u307e\u308c\u3066\u3044\u306a\u3044<\/li>\n\n\n\n<li>\u6b21\u306e\u3046\u30612\u3064\u4ee5\u4e0a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\uff1a\n<ul class=\"wp-block-list\">\n<li>\u540c\u3058\u3001\u3042\u308b\u3044\u306f\u901a\u5e38\u4e00\u7dd2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306a\u88fd\u54c1\u30fb\u8cc7\u7523\u30fb\u5f79\u52d9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u65bd\u8a2d\u3082\u3057\u304f\u306f\u4e2d\u5fc3\u7684\u30d3\u30b8\u30cd\u30b9\u8981\u7d20\uff08\u4eba\u4e8b\u30fb\u4f1a\u8a08\u30fb\u6cd5\u5f8b\u30fb\u88fd\u9020\u30fb\u8cfc\u8cb7\u30fb\u4eba\u6750\u30fbIT\u306a\u3069\uff09\u3092\u5171\u6709\u3057\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u3072\u3068\u3064\u4ee5\u4e0a\u306e\u30d3\u30b8\u30cd\u30b9\u3068\u4e00\u7dd2\u306b\u7a3c\u50cd\u3057\u3066\u3044\u308b\u304b\u3001\u4f9d\u5b58\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p>\ud83e\udd14<span style=\"color:#008080\">Aggregation\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u306f\u3001\u63a7\u9664\u5236\u9650\u898f\u5b9a\u306b\u304a\u3044\u3066\u3001\u7d66\u4e0e\u7dcf\u984d\u3084\u9069\u683c\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u5408\u7b97\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3068\u3044\u3046\u306e\u3082\u3001aggregation\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u640d\u5931\u304c\u751f\u3058\u3066\u3044\u308b\u4e8b\u696d\u306b\u304a\u3051\u308b\u7d66\u4e0e\u984d\u3084\u9069\u683c\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u8a08\u7b97\u306b\u5165\u308c\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u304b\u3089\u3067\u3059\u3002\u2026\u2026\u3068\u306f\u3044\u3048\u3001\u3053\u306e\u63a7\u9664\u5236\u9650\u898f\u5b9a\u306fForm 8995\u304c\u6271\u3048\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u306b\u304a\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u3001Form 8995\u3060\u3051\u3057\u304b\u4f7f\u308f\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001aggregation\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p>2\u884c\u76ee\u306b\u306f\u305d\u306e\u30d3\u30b8\u30cd\u30b9\u306eEIN\u3092\u5165\u529b\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3082\u3057\u306a\u3044\u5834\u5408\u306ftaxpayer\u306eSSN\u30fbITIN\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br>\u307e\u305f\u30015\u4ee5\u4e0a\u306e\u30d3\u30b8\u30cd\u30b9\u304c\u3042\u308b\u5834\u5408\u306f\u8a73\u7d30\u6587\u66f8\uff08Statement\uff09\u3092\u6dfb\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>3\u884c\u76ee\u306b\u306f\u524d\u5e74\u5ea6\u304b\u3089\u7e70\u308a\u8d8a\u3057\u305fnet loss\u3092\u5165\u529b\u3057\u307e\u3059\u3002\u3082\u3057\u524d\u5e74\u5ea6\u4e2d\u306b\u6d88\u6ec5\u3057\u3066\u3057\u307e\u3044\u3001\u4eca\u5e74\u5ea6\u306f\u7533\u544a\u306b\u542b\u3081\u306a\u3044\u30d3\u30b8\u30cd\u30b9\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7e70\u308a\u8d8a\u3057\u305floss\u304b\u3089\u5f53\u8a72\u30d3\u30b8\u30cd\u30b9\u5206\u3092\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6700\u5f8c\u306b<\/h2>\n\n\n\n<p>\u7a0e\u52d9\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306fSchedule C\uff08\u500b\u4eba\u4e8b\u696d\u306e\u5834\u5408\uff09\u3055\u3048\u5165\u529b\u3057\u3066\u3057\u307e\u3048\u3070\u3001Form 8995\u306f\u81ea\u52d5\u751f\u6210\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e2d\u8eab\u3092\u77e5\u3089\u306a\u3044\u307e\u307e\u3067\u3082\u4f5c\u6210\u81ea\u4f53\u306f\u3067\u304d\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u7a0e\u984d\u63a7\u9664\uff08credit\uff09\u3067\u306f\u306a\u304f\u6240\u5f97\u63a7\u9664\uff08deduction\uff09\u3067\u3042\u308b\u3068\u306f\u3044\u3048\u300120\uff05\u306e\u63a7\u9664\u306f\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5927\u304d\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002QBI deduction\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u3089\u305a\u3001taxpayer\u306b\u8cea\u554f\u3055\u308c\u305f\u969b\u306b\u3046\u307e\u304f\u7b54\u3048\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u300c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u304c\u5f71\u97ff\u304c\u5927\u304d\u3044\u63a7\u9664\u304c\u3042\u308b\u3068\u3044\u3046\u306e\u306f\u4e0d\u5b89\u3060\u306a\u300d\u3068\u611f\u3058\u3055\u305b\u3066\u3057\u307e\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u5c11\u3005\u7d30\u304b\u3044\u90e8\u5206\u307e\u3067\u89e6\u308c\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u304c\u3001\u307e\u305a\u306f\u304a\u304a\u307e\u304b\u306a\u90e8\u5206\u3060\u3051\u3067\u3082\u7406\u89e3\u3057\u3001\u3044\u3064\u3067\u3082taxpayer\u306b\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u304a\u554f\u3044\u5408\u308f\u305b<\/h2>\n\n\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f50-o1\" lang=\"ja\" dir=\"ltr\" data-wpcf7-id=\"50\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/wordpress\/wp-json\/wp\/v2\/posts\/125#wpcf7-f50-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"50\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.1\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ja\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f50-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label> \u6c0f\u540d<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> \u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> \u984c\u540d<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span> <\/label>\n<\/p>\n<p><label> \u30e1\u30c3\u30bb\u30fc\u30b8\u672c\u6587<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"\u9001\u4fe1\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f2025\u5e742\u67089\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011 Form 8995\u306b\u3064\u3044\u3066 Form 8995\u3068\u306f\u3001Qualified Business Income\uff08\u4ee5\u4e0bQBI; \u9069\u683c\u4e8b\u696d\u6240\u5f97\uff09\u306e\u6240\u5f97\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306eForm\u3067\u3059 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-us-tax"],"_links":{"self":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/comments?post=125"}],"version-history":[{"count":7,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/125\/revisions"}],"predecessor-version":[{"id":133,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/125\/revisions\/133"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/media\/9"}],"wp:attachment":[{"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/media?parent=125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/categories?post=125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/tags?post=125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}