{"id":227,"date":"2025-06-25T15:55:45","date_gmt":"2025-06-25T06:55:45","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=227"},"modified":"2025-06-25T15:55:47","modified_gmt":"2025-06-25T06:55:47","slug":"1120f-basic","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2025\/06\/25\/1120f-basic\/","title":{"rendered":"Form 1120F\u306e\u57fa\u790e"},"content":{"rendered":"\n<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f2025\u5e746\u670825\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u672c\u8a18\u4e8b\u306e\u76ee\u7684<\/h2>\n\n\n\n<p>Form 1120F\u306e\u5168\u4f53\u50cf\u3092\u3056\u3063\u304f\u308a\u6349\u3048\u3066\u3044\u305f\u3060\u304f\u305f\u3081\u306e\u8a18\u4e8b\u3067\u3059\u3002\u8a73\u7d30\u306a\u898f\u5b9a\u306b\u306f\u8e0f\u307f\u8fbc\u307f\u307e\u305b\u3093\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u30ed\u30b8\u30c3\u30af\u30671120F\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u304f\u306e\u304b\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u63b4\u3093\u3067\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Form 1120F\u3068\u306f<\/h2>\n\n\n\n<p>\u4e0b\u8a18\u306e\u3088\u3046\u306a\u76ee\u7684\u3092\u6301\u3064Form\u3067\u3059\u3002<br>\u30fbForeign corporation\uff08\u4ee5\u4e0b\u5916\u56fd\u6cd5\u4eba\uff09\u306e\u30a2\u30e1\u30ea\u30ab\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e<br>\u30fb\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3082\u306e<br>\u30fbForm 8833\uff08\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\uff09\u3092\u9001\u308b\u305f\u3081\u306e\u3082\u306e<br>\u30fb\u5916\u56fd\u6cd5\u4eba\u306e\u652f\u5e97\u5229\u76ca\u7a0e\uff08Branch Profit Tax; BPT\uff09\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e<br>\u30fb\u904e\u5927\u5229\u606f\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u63d0\u51fa\u7fa9\u52d9\u8005<\/h2>\n\n\n\n<p>\u4e3b\u306b\u3001\u6b21\u306b\u8a72\u5f53\u3059\u308b\u8005\u304c1120F\u306e\u63d0\u51fa\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\uff1a<\/p>\n\n\n\n<p>\u3007\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3067Trade or business\uff08\u4ee5\u4e0bTB\uff09\u306b\u5f93\u4e8b\u3057\u305f\u6cd5\u4eba<br>\u203bUS\u6e90\u6cc9\u6240\u5f97\u306e\u6709\u7121\u3001\u6761\u7d04\u306b\u3088\u3063\u3066\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u304b\u5426\u304b\u306f\u554f\u308f\u306a\u3044<\/p>\n\n\n\n<p>\u3007Effectively connected income\uff08ECI\uff09\u304c\u3042\u308b<\/p>\n\n\n\n<p>\u3007\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u3067\u306fTB\u3092\u3057\u3066\u3044\u306a\u3044\u304cUS\u6e90\u6cc9\u306e\u6240\u5f97\u304c\u3042\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u984d\u304c\u7d0d\u7a0e\u3059\u3079\u304d\u984d\u306b\u6e80\u305f\u306a\u3044<\/p>\n\n\n\n<p>\u3007Qualified Derivatives Dealer\uff08QDD\uff09\u3067\u3042\u308b\u652f\u5e97\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u306f\u305d\u306e\u3088\u3046\u306a\u652f\u5e97\u3067\u3042\u308b<\/p>\n\n\n\n<p>\u3007\u9084\u4ed8\u3092\u8acb\u6c42\u3057\u305f\u3044\u5916\u56fd\u6cd5\u4eba<br>\u203bForm 1042-S, Form 8805, Form 8288-A\u306a\u3069\u3092\u53d7\u9818\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n\n\n\n<p>\u3007Deduction\u3084credit\u306b\u3088\u308b\u5229\u76ca\u3092\u4e3b\u5f35\u3057\u305f\u3044\u5916\u56fd\u6cd5\u4eba<\/p>\n\n\n\n<p>\u3007\u305d\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u79df\u7a0e\u6761\u7d04\u3067IRC\u3092overrule\u3057\u305f\u3044\u5916\u56fd\u6cd5\u4eba<br>\u203bOverrule\u306e\u305f\u3081\u306bForm 8833\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068<\/p>\n\n\n\n<p>\u3007\u305d\u306e\u3088\u3046\u306a\u5916\u56fd\u6cd5\u4eba\u304c\u3001\u7533\u544a\u671f\u65e5\u6642\u70b9\u3067\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u5834\u6240\u3092\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306b\u6301\u305f\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306b\u304a\u3051\u308b\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8<\/p>\n\n\n\n<p>\u4ed6\u65b9\u3001\u6b21\u306e\u3088\u3046\u306a\u4f8b\u5916\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff1a<\/p>\n\n\n\n<p>\u25cf\u76f4\u63a5\u7684\u306b\u3082\u9593\u63a5\u7684\u306b\u3082\u30a2\u30e1\u30ea\u30ab\u306eTB\u306b\u95a2\u4e0e\u305b\u305a\u3001\u307e\u305f\u30a2\u30e1\u30ea\u30ab\u306e\u7a0e\u306f\u5168\u984d\u6e90\u6cc9\u5fb4\u53ce\u6e08\u3067\u3042\u308b<\/p>\n\n\n\n<p>\u25cf\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u306e\u6240\u5f97\u306f\u3001\u00a7881(c)\u307e\u305f\u306f(d)\u306b\u304a\u3044\u3066\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u307f\u3067\u3042\u308b<br><small>\u203b881(c)\u306fportfolio interest\u306e\u975e\u8ab2\u7a0e\u898f\u5b9a\u300210%\u682a\u4e3b\u3084CFC\u304c\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u3084\u901a\u5e38TB\u306e\u306a\u304b\u3067\u884c\u3063\u305f\u30ed\u30fc\u30f3\u540c\u610f\u306b\u4f34\u3046\u9280\u884c\u304c\u53d7\u3051\u53d6\u308b\u5229\u606f\u3092\u9664\u304d\u3001\u305d\u306e\u4ed6\u306eportfolio interest\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<br>\u203b881(d)\u306f\u3001\u00a7871(i)(2)\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5229\u5b50\u3084\u914d\u5f53\u306e\u975e\u8ab2\u7a0e\u898f\u5b9a\u3002<\/small><br>\ud83e\udd14<span style=\"color:#008080\">\u767b\u9332\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b881(c) portfolio income\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5f53\u5c40\u304c\u7ba1\u7406\u3057\u3084\u3059\u304f\u7a0e\u984d\u3082\u751f\u3058\u306a\u3044\u305f\u3081\u30011120F\u306e\u63d0\u51fa\u3092\u514d\u9664\u3057\u3066\u3082\u826f\u3055\u305d\u3046\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n\n\n\n<p>\u25cf\u30a2\u30e1\u30ea\u30ab\u306eTB\u306b\u95a2\u308f\u308b\u907a\u7523\u8ca1\u56e3\u3084\u4fe1\u8a17\u306e\u53d7\u76ca\u8005\u3067\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u8005\u81ea\u8eab\u306f\u4ed6\u306b\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7533\u544a\u671f\u65e5<\/h2>\n\n\n\n<p>\u4f1a\u8a08\u671f\u672b\u306e4\u304b\u6708\u5f8c\u306e15\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070calendar year\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3067\u3042\u308c\u30704\u670815\u65e5\u307e\u3067\uff08\u571f\u65e5\u795d\u65e5\u306b\u8a72\u5f53\u3059\u308b\u306a\u3089\u7fcc\u55b6\u696d\u65e5\uff09\u304c\u671f\u65e5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u5ef6\u9577\u306fForm 7004\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u53ef\u80fd\u3067\u3059\u3002\u3053\u306eForm\u3092\u672c\u6765\u306e\u7533\u544a\u671f\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308c\u3070\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<br><small>\u203b\u30a2\u30e1\u30ea\u30ab\u306b\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u6240\u3092\u6301\u305f\u306a\u3044\u5834\u5408\u3001\u7de0\u65e5\u306e6\u304b\u6708\u5f8c\u306e15\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308c\u3070\u8db3\u308a\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<p>\u306a\u304a\u3001ECI\u306b\u5bfe\u3057\u3066deduction\u3084credit\u3092\u53d6\u308a\u305f\u3044\u5834\u5408\u306e\u300c\u30c7\u30c3\u30c9\u30e9\u30a4\u30f3\u300d\u306f\u3001\u5f53\u8a72\u5e74\u5ea6\u306e\u7533\u544a\u671f\u65e5\u304b\u308918\u304b\u6708\u4ee5\u5185\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u90e8\u4f8b\u5916\u3092\u9664\u304d\u3001\u3053\u308c\u3092\u5f92\u904e\u3059\u308c\u3070deduction\u3084credit\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Paid Preparer Authorization<\/h2>\n\n\n\n<p>\u8a72\u5f53\u3059\u308b\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u3001Enrolled Agent\u3084CPA\u305d\u306e\u4ed6practitioner\u304cIRS\u3068\u3084\u308a\u3068\u308a\u3092\u3059\u308b\u6a29\u9650\u3092\u4ed8\u4e0e\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u6a29\u9650\u4ed8\u4e0e\u306f\u7fcc\u5e74\u5ea6\u306e\u7533\u544a\u671f\u65e5\uff08\u5ef6\u9577\u542b\u3081\u305a\uff09\u307e\u3067\u6709\u52b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u5225\u9014Power of Attorney\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fbPreparer\u304cIRS\u306b\u5bfe\u3057\u3066\u3001\u7533\u544a\u306b\u95a2\u3059\u308b\u4e0d\u8db3\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068<br>\u30fbPreparer\u304cIRS\u306b\u96fb\u8a71\u3057\u3001\u7533\u544a\u72b6\u6cc1\u3001\u7d0d\u7a0e\u3001\u9084\u4ed8\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u805e\u304d\u51fa\u3059\u3053\u3068<br>\u30fb\u7279\u5b9a\u306eIRS\u306e\u901a\u77e5\u306b\u5bfe\u3057\u3066\u8fd4\u7b54\u3059\u308b\u3053\u3068<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Schedule\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>(1) Sch. H<\/p>\n\n\n\n<p>Section II\u306eline 12\uff5e27\u306b\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u3001\u3064\u307e\u308aECI\u306b\u95a2\u3057\u3066deduction\u304c\u3042\u308b\u5834\u5408\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>(2) Sch. I<\/p>\n\n\n\n<p>\u5168\u4e16\u754c\u5229\u5b50\u8cbb\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u3001ECI\u306b\u5bfe\u3057\u3066\u9069\u5207\u306a\u91cf\u3060\u3051\u6309\u5206\u3059\u308b\u305f\u3081\u306eSch.\u3067\u3059\u3002<\/p>\n\n\n\n<p>(3) Sch. P<\/p>\n\n\n\n<p>\u76f4\u63a5\u6301\u3061\u5206\u3092\u6709\u3057\u3066\u3044\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306b\u95a2\u3057\u3066\u3001ECI\u3092\u542b\u3080\u3088\u3046\u306aSch. K-3\uff08Form 1065\uff09\u3092\u5916\u56fd\u6cd5\u4eba\u304c\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u3068\u304d\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e88\u5b9a\u7d0d\u7a0e\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u305d\u306e\u5e74\u306e\u7dcf\u7d0d\u7a0e\u984d\u304c$500\u4ee5\u4e0a\u306b\u306a\u308b\u898b\u8fbc\u307f\u306a\u3089\u3070\u3001\u305d\u306e\u5916\u56fd\u6cd5\u4eba\u306f\u4e88\u5b9a\u7d0d\u7a0e\u3092\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br>\u4e88\u5b9a\u7d0d\u7a0e\u306f\u4f1a\u8a08\u671f\u672b\u306e4\u304b\u6708\u5f8c\u30fb6\u304b\u6708\u5f8c\u30fb9\u304b\u6708\u5f8c\u30fb12\u304b\u6708\u5f8c\u306e\u305d\u308c\u305e\u308c15\u65e5\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4e88\u5b9a\u7d0d\u7a0e\u304c\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u3088\u308a\u591a\u304b\u3063\u305f\u5834\u5408\u3001Form 4466\u3092\u4f7f\u3063\u3066quick refund\u306e\u8acb\u6c42\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u00a76655\u3084Publication 542\u306a\u3069\u3092\u898b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u4e88\u5b9a\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u300cUnderpayment Penalty\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u91d1\u984d\u306f\u5f53\u8a72\u5e74\u5ea6\u306e\u7a0e\u984dor\u524d\u5e74\u5ea6\u306e\u7a0e\u984d\u306e\u5c0f\u3055\u3044\u65b9\u304c\u63a1\u7528\u3055\u308c\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u524d\u5e74\u5ea6\u306e\u7a0e\u984d\u304c\u30bc\u30ed\u306a\u3089\u3070underpayment penalty\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u306d\u3002\u524d\u5e74\u5ea6\u306e\u7a0e\u984d\u304c\u30d7\u30e9\u30b9\u304b\u30de\u30a4\u30ca\u30b9\u304b\u3092\u4e8b\u524d\u306b\u30c1\u30a7\u30c3\u30af\u3059\u308b\u306e\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span><br><small>\u203b\u652f\u5e97\u5229\u76ca\u7a0e\u306b\u3064\u3044\u3066\u306f\u4e88\u5b9a\u7d0d\u7a0e\u306f\u4e0d\u8981\u3067\u3059\u3002<\/small><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u3010Late filing penalty\u3011<\/p>\n\n\n\n<p>\u7533\u544a\u671f\u65e5\uff08\u5ef6\u9577\u542b\u3080\uff09\u307e\u3067\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u672a\u7d0d\u7a0e\u984d\u306e5%\u304c\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u6708\u3054\u3068\u306e\u30ec\u30fc\u30c8\u3067\u3042\u308a\u3001\u6700\u592725%\u307e\u3067\u4e0a\u6607\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br>\u305f\u3060\u3057\u300160\u65e5\u8d85\u306e\u7533\u544a\u6f0f\u308c\u306b\u95a2\u3057\u3066\u306f\u3001\u672a\u7d0d\u7a0e\u984d\u3068$510\u306e\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u65b9\u304cminimum penalty\u3068\u3057\u3066\u8ab2\u305b\u3089\u308c\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u4fe1\u3058\u308b\u5834\u5408\u306f\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br>\u306a\u304a\u30011120-F\u306b\u76f4\u63a5\u8aac\u660e\u3092\u6dfb\u4ed8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001IRS\u304b\u3089penalty notice\u304c\u9001\u3089\u308c\u3066\u304d\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8aac\u660e\u3092\u9001\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010Late payment penalty\u3011<\/p>\n\n\n\n<p>\u6708\u3054\u3068\u306b\u672a\u7d0d\u7a0e\u984d\u306e0.5%\u304c\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u3053\u3061\u3089\u3082\u6700\u5927\u91d1\u984d\u306f\u672a\u7d0d\u7a0e\u984d\u306e25%\u3068\u306a\u3063\u3066\u3044\u308b\u307b\u304b\u3001\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306e\u514d\u9664\u306b\u3064\u3044\u3066\u3082late filing penalty\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e90\u6cc9\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb<\/h2>\n\n\n\n<p>\u6e90\u6cc9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u56fd\u969b\u7684\u306b\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\u306b\u3068\u3063\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u5229\u5b50\u3000\u2192\u3000\u50b5\u52d9\u8005\uff08\u5229\u5b50\u3092\u6255\u3046\u8005\uff09\u306e\u5c45\u4f4f\u5730<br>\u203b\u30a2\u30e1\u30ea\u30ab\u56fd\u5185\u306eTB\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\u306b\u95a2\u3057\u3001\u30a2\u30e1\u30ea\u30abTB\u306b\u3064\u3044\u3066\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u5229\u5b50\u306f\u300c\u56fd\u5185\u4f01\u696d\u304b\u3089\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u300d\u3068\u307f\u306a\u3057\u307e\u3059<\/p>\n\n\n\n<p>\u30fb\u914d\u5f53\u3000\u2192\u3000\u652f\u6255\u8005\u306e\u5c45\u4f4f\u5730<br>\u203b\u591a\u5c11\u306e\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8a73\u7d30\u306b\u7acb\u3061\u5165\u308b\u305f\u3081\u5272\u611b\u3057\u307e\u3059<\/p>\n\n\n\n<p>\u30fb\u52d5\u7523\u3084\u4e0d\u52d5\u7523\u306e\u8cc3\u6599\u3084\u4f7f\u7528\u6599\u3000\u2192\u3000\u305d\u306e\u52d5\u7523\u3084\u4e0d\u52d5\u7523\u306e\u6240\u5728\u5730<\/p>\n\n\n\n<p>\u30fb\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3084\u4ea4\u63db\u306b\u4f34\u3046\u6240\u5f97\u3000\u2192\u3000\u30a2\u30e1\u30ea\u30ab\u306b\u3042\u308b\u4e0d\u52d5\u7523\u306f\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9<\/p>\n\n\n\n<p>\u30fb\u52d5\u7523\u306e\u58f2\u5374\u3084\u4ea4\u63db\u306b\u4f34\u3046\u6240\u5f97\u3000\u2192\u3000\u5916\u56fd\u6cd5\u4eba\u306b\u3088\u308b\u3082\u306e\u306a\u3089\u539f\u5247\u5916\u56fd\u6e90\u6cc9<br>\u203b\u5728\u5eab\u306b\u3064\u3044\u3066\u7279\u5225\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059<br>\u203b\u511f\u5374\u8cc7\u7523\u306e\u58f2\u5374\u76ca\u306f\u30a2\u30e1\u30ea\u30ab\u3068\u6d77\u5916\u3067\u6309\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<br>\u203b\u30a2\u30e1\u30ea\u30ab\u306b\u4e8b\u52d9\u6240\u3084\u4e8b\u696d\u5834\u6240\u3092\u6301\u3064\u5916\u56fd\u6cd5\u4eba\u306e\u5834\u5408\u3001\u539f\u5247\u306b\u3088\u3089\u305a\u52d5\u7523\u306e\u58f2\u5374\u76ca\u306f\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u3068\u306a\u308a\u307e\u3059<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1120F\u306e\u5404\u5165\u529b\u9805\u76ee<\/h2>\n\n\n\n<p>\u3010\u5168\u4f53\u306b\u3064\u3044\u3066\u3011<\/p>\n\n\n\n<p>\u30fb\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u969b\u3001\u6dfb\u4ed8\u3092\u3059\u308b\u66f8\u985e\u306b\u306f\u304b\u306a\u3089\u305a\u793e\u540d\u3068EIN\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u4fee\u6b63\u524d\u91d1\u984d\u30fb\u8abf\u6574\u30fb\u4fee\u6b63\u5f8c\u91d1\u984d\u3084\u3001\u3069\u306e\u7b87\u6240\u306b\u95a2\u3059\u308b\u8abf\u6574\u306a\u306e\u304b\u3082\u5fd8\u308c\u305a\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3002<\/p>\n\n\n\n<p>\u30101\u30da\u30fc\u30b8\u76ee\u3011<\/p>\n\n\n\n<p>\u30fbFirst post-merger return\u306e\u9805\u76ee\u306f\u3001\u4eee\u306b\u5916\u56fd\u6cd5\u4eba\u304c\u5225\u306e\u5916\u56fd\u6cd5\u4eba\u3068\u5408\u4f75\u3057\u3001\u304b\u3064\u7533\u544a\u8005\u306e\u30a2\u30e1\u30ea\u30ab\u3067\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u5f71\u97ff\u3057\u306a\u3044\u5834\u5408\u3001\u30c1\u30a7\u30c3\u30af\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30fbItem A\u300cCountry of incorporation\u300d\u306f\u3001\u8907\u6570\u3042\u308b\u5834\u5408\u306f\u3059\u3079\u3066\u5217\u6319\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30fbItem F\u306fPrincipal Business Activity Code\uff08PBA code\uff09\u3092\u53c2\u7167\u3057\u307e\u3059\u3002\u8907\u6570\u30b3\u30fc\u30c9\u304c\u5f53\u3066\u306f\u307e\u308b\u3068\u601d\u308f\u308c\u308b\u5834\u5408\u3001\u3069\u306e\u6d3b\u52d5\u304c\u7dcf\u53ce\u5165\u306e\u3046\u3061\u6700\u5927\u306e\u5272\u5408\u3092\u5360\u3081\u3066\u3044\u308b\u304b\u3067\u8a18\u8f09\u3059\u308b\u30b3\u30fc\u30c9\u3092\u6c7a\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br>\u307e\u305f\u3001nonstore retailer\uff08\u5e97\u8217\u3092\u6301\u305f\u306a\u3044\u5c0f\u58f2\u696d\u8005\uff09\u306e\u5834\u5408\u3001\u8ca9\u58f2\u3059\u308b\u4e3b\u8981\u88fd\u54c1\u304b\u3089PBA code\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fbLine 5i\u306b\u306fForm 1042-S, Form 8805, Form 8288-A\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u91d1\u984d\u304c\u5165\u308a\u307e\u3059\u3002\u3053\u3053\u306b\u306f\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u6e90\u6cc9\u5fb4\u53ce\u7b49\u306f\u8a18\u8f09\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\uff085z\u306b\u8a18\u8f09\uff09\u3002<br><small>\u203b\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u305f\u3068\u3048\u3070Form 1099\u63d0\u51fa\u8005\uff08\u652f\u6255\u8005\uff09\u304c\u53d7\u53d6\u4eba\u304b\u3089\u6b63\u3057\u3044\u7d0d\u7a0e\u8005\u756a\u53f7\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u7b49\u306b\u884c\u308f\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u3067\u3059\u3002<\/small><\/p>\n\n\n\n<p>\u30fbLine 9\u306b\u306f\u904e\u6255\u7a0e\u91d1\u306e\u3046\u3061\u7fcc\u5e74\u5ea6\u306e\u4e88\u5b9a\u7d0d\u7a0e\u306b\u3042\u3066\u305f\u3044\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u7a0e\u984d\u306e\u4e00\u90e8\u3067\u3082\u5168\u90e8\u3067\u3082\u69cb\u3044\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u5f8c\u304b\u3089\u3053\u306e\u91d1\u984d\u3092\u5909\u66f4\u3067\u304d\u306a\u3044\u305f\u3081\u8981\u6ce8\u610f\u3002<\/p>\n\n\n\n<p>\u30fbForm 1042-S, Form 8805, Form 8288-A\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u9084\u4ed8\u91d1\u7b49\u3001\u4e00\u90e8\u306e\u9084\u4ed8\u306f\u6255\u3044\u623b\u3057\u307e\u3067\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u30026\u304b\u6708\u307b\u3069\u306f\u898b\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30102\u30da\u30fc\u30b8\u76ee\u3011<\/p>\n\n\n\n<p>\u30fbLine L\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7d50\u3093\u3067\u3044\u306a\u3044\u56fd\u306e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306f\u30d6\u30e9\u30f3\u30af\u306e\u307e\u307e\u306b\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u65e5\u672c\u306f\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u65e5\u672c\u6cd5\u4eba\u3067\u3042\u308c\u3070\u5165\u529b\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u306a\u304a\u3001Permanent Establishment\uff08PE; \u6052\u4e45\u7684\u65bd\u8a2d\uff09\u3068\u306f\u300ca branch office, factory, warehouse or other fixed place of business, but does not include the casual and temporary use of merely storage facilities.\u300d\u3092\u6307\u3057\u307e\u3059\uff08\u00a7521.104(b)\uff09<\/p>\n\n\n\n<p>\u30fb\u3082\u3057Line K(1)\u304cYes\uff08USTB\u306b\u5f93\u4e8b\u3057\u3066\u3044\u305f\uff09\u304b\u3064 Line L\u304cNo\uff08PE\u3092\u6709\u3055\u306a\u3044\uff09\u3067\u3042\u308b\u5834\u5408\u3001Line W(1)\u3092\u57cb\u3081\u305f\u3046\u3048\u3067Form 8833\u3092\u6dfb\u4ed8\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30fbLine O\u306b\u304a\u3051\u308bpersonal service corporation\u3068\u306f\u3001\u524d\u5e74\u5ea6\uff08\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u5834\u5408\u3092\u9664\u304f\uff09\u306b\u304a\u3044\u3066\u4e3b\u76ee\u7684\u304cpersonal service\u3067\u3042\u3063\u305f\u4f1a\u793e\u306e\u3053\u3068\u3067\u3059\u3002\u4e8b\u696d\u3068\u3057\u3066\u306f\u5065\u5eb7\u30fb\u6cd5\u5f8b\u30fb\u30a8\u30f3\u30b8\u30cb\u30a2\u30ea\u30f3\u30b0\u30fb\u5efa\u7bc9\u30fb\u4f1a\u8a08\u30fb\u5e74\u91d1\u6570\u7406\u30fb\u82b8\u8853\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u3053\u308c\u3089\u306e\u8077\u7a2e\u3092\u3057\u3066\u3044\u308bPSC\u306f\u7a0e\u6cd5\u4e0a\u306e\u53d6\u308a\u6271\u3044\u304c\u5c11\u3005\u7570\u306a\u308b\u305f\u3081\u30011120F\u3067\u306e\u56de\u7b54\u3092\u6c42\u3081\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002<\/span><\/p>\n\n\n\n<p>\u30fbLine R\u3067\u306f\u3001NOL\u304c\u3042\u308b\u3068\u304d\u306b\u7e70\u308a\u623b\u3057\u3092\u653e\u68c4\u3057\u3001\u7e70\u308a\u8d8a\u3057\u3092\u9078\u629e\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5c0b\u306d\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u9078\u629e\u306f\u64a4\u56de\u4e0d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fbLine W(1)\u306f\u79df\u7a0e\u6761\u7d04\u306b\u3088\u3063\u3066IRC\u306e\u898f\u5b9a\u3092\u4e0a\u66f8\u304d\u3059\u3053\u3068\u3067\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u3092\u9078\u3076\u304b\u5426\u304b\u306e\u8cea\u554f\u3067\u3059\u3002\u4f8b\u3068\u3057\u3066\u300c\u7121\u5dee\u5225\u53d6\u308a\u6271\u3044\u300d\u300c\u4e8b\u696d\u5229\u76ca\u300d\u300c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u6301\u5206\u3092\u51e6\u5206\u3057\u305f\u3068\u304d\u306egain\u300d\u300c\u652f\u5e97\u5229\u76ca\u7a0e\u300d\u300c\u4fdd\u967a\u6d88\u8cbb\u7a0e\u306e\u653e\u68c4\u300d\u300c\u5229\u606f\u914d\u5f53\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u300d\u306b\u95a2\u3059\u308b\u6761\u9805\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fbLine Z(1)\u306b\u3042\u308barm&#8217;s-length\u3068\u306f\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u95a2\u3059\u308b\u7528\u8a9e\u3067\u3059\u3002\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u4e8c\u56fd\u306e\u30aa\u30d5\u30a3\u30b9\u9593\u3067\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u56de\u7b54\u3059\u3079\u304d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30fbLine AA\u306b\u3042\u308bSch.UTP\u3092\u63d0\u51fa\u3059\u3079\u304d\u306a\u306e\u306f\u300c\u5168\u8cc7\u7523\u304c$10,000,000\u4ee5\u4e0a\u300d\u300c\u5f53\u8a72\u6cd5\u4eba\u307e\u305f\u306f\u95a2\u9023\u8005\u304c\u76e3\u67fb\u6e08\u91d1\u878d\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u300d\u300c\u305d\u306e\u4ed6tax position\u306e\u305f\u3081\u306bSch.UTP\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30fbLine FF\u3067\u306f\u00a7163(j)\u306b\u304a\u3051\u308b\u5229\u606f\u8cbb\u7528\u306e\u5236\u9650\u306b\u3064\u3044\u3066election\u3092\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u554f\u3046\u3066\u3044\u307e\u3059\u3002\u305f\u3068\u3048\u3070AGI\u306e30%\u4ee5\u4e0a\u306e\u5229\u606f\u8cbb\u7528\u306fdeduction\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u304c\u3001163(j)(3)\u306b\u3066\u30013\u5e74\u9593\u306egross receipt\u306e\u5e73\u5747\u304c$25,000,000\u3092\u8d85\u3048\u306a\u3044\u4f01\u696d\uff08\u00a7448(c)\uff09\u306e\u5834\u5408\u306f\u3053\u306e\u5229\u606f\u8cbb\u7528\u306e\u5236\u9650\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u3067\u304d\u307e\u3059\u3002<br>\u203b\u3053\u306eelection\u3092\u3059\u308b\u5834\u5408\u3001\u4e0d\u52d5\u7523\u3084\u9069\u683c\u6539\u826f\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u65b9\u6cd5\u306b\u5236\u9650\u3042\u308a\u3002\u305f\u3068\u3048\u3070Residential Property\u306e\u5834\u5408\u306f30\u5e74\uff08\u00a7168(g)(2)(C)\u306b\u306a\u308a\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u904e\u5927\u5229\u5b50\u652f\u6255\u7a0e\u5236\u306e\u4e00\u74b0\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u30103\u30da\u30fc\u30b8\u76ee\u3011<\/p>\n\n\n\n<p>Section I\u306f\u300cECI\u3067\u306f\u306a\u3044\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u6240\u5f97\u304c\u3042\u308b\u300d\u304b\u3064\u300c\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u7d0d\u7a0e\u984d\u672a\u6e80\u3067\u3042\u308b\u304b\u3001\u6b63\u3057\u304fForm 1042-S\u3067\u5831\u544a\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306e\u9084\u4ed8\u3092\u6c42\u3081\u305f\u3044\u300d\u5834\u5408\u306b\u306e\u307f\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u306b\u306fFDAP\u306e\u91d1\u984d\u3092\u5165\u529b\u3057\u3066\u3044\u304d\u307e\u3059\u304c\u3001gross income\u3067\u306f\u306a\u3044\u30fb\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u3067\u306a\u3044\u30fbECI\u3067\u306a\u3044\u30fbexempt\u306a\u3082\u306e\u7b49\u306f\u542b\u3093\u3067\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u306a\u304a\u30011120F\u306einstruction\u306b\u304a\u3044\u3066\u306f\u3001FDAP\u306f\u300c\u5229\u606f\u30fb\u914d\u5f53\u30fb\u8cc3\u6599\u30fb\u4f7f\u7528\u6599\u30fb\u7d66\u6599\u30fb\u4fdd\u967a\u91d1\u30fb\u5e74\u91d1\u30fb\u5831\u916c\u30fb\u305d\u306e\u4ed6FDAP\u306e\u5132\u3051\u3084\u6240\u5f97\u300d\u300c\u7279\u5b9a\u306e\u5929\u7136\u8cc7\u6e90\u306b\u95a2\u3059\u308bgain\u300d\u300c\u7279\u8a31\u3084\u8457\u4f5c\u6a29\u7b49\u306e\u7121\u5f62\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7279\u5b9a\u306e\u58f2\u5374\u76ca\u300d\u306a\u3069\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br><small>\u203bOriginal issue discount\uff08OID\uff09\u306b\u95a2\u3059\u308b\u7d30\u304b\u3044\u898f\u5b9a\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u5272\u611b\u3057\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<p>\u307e\u305f\u3001Line 9\u306b\u3066Gross Transportation Income\u306b\u3064\u3044\u3066\u8a00\u53ca\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u767a\u307e\u305f\u306f\u30a2\u30e1\u30ea\u30ab\u7740\u306e\u8239\u8236\u822a\u7a7a\u6a5f\u306e\u4f7f\u7528\u3001\u3082\u3057\u304f\u306f\u305d\u306e\u3088\u3046\u306a\u8239\u8236\u822a\u7a7a\u6a5f\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308bperformance\u3084service\u306b\u95a2\u3057\u3066\u306f\u300150%\u304c\u30a2\u30e1\u30ea\u30ab\u6e90\u6cc9\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<br><small>\u203bECI\u3067\u3042\u308b\u5834\u5408\u3084\u3001IRC\u306b\u3088\u3063\u3066\u305d\u3082\u305d\u3082\u30a2\u30e1\u30ea\u30ab\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u306f\u9664\u304f\u3002<\/small><\/p>\n\n\n\n<p>\u30104\u30da\u30fc\u30b8\u76ee\u3011<\/p>\n\n\n\n<p>Section II\u306f\u3001\u3044\u308f\u3086\u308bECI\u306b\u95a2\u3059\u308b\u8a18\u8f09\u7b87\u6240\u3067\u3059\u3002\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u5185\u56fd\u6cd5\u4eba\u3068\u540c\u69d821%\u306eflat rate\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br>\u4f55\u304cECI\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u5225\u8a18\u4e8b\u3092\u53c2\u7167\u3057\u3066\u3044\u305f\u3060\u304f\u304b\u30011120F\u306einstruction\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u30a2\u30e1\u30ea\u30ab\u306b\u4e0d\u52d5\u7523\u3092\u6301\u3063\u3066\u3044\u308b\u5916\u56fd\u6cd5\u4eba\u306f\u3001\u305d\u306eincome\u3092ECI\u3068\u3057\u3066\u6271\u3046\u3088\u3046\u306belection\u304c\u3067\u304d\u307e\u3059\u3002\u500b\u4eba\u3067\u3042\u308c\u3070\u00a7871(d), \u6cd5\u4eba\u3067\u3042\u308c\u3070\u00a7882(d)\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u00a7897(i)\u306b\u3064\u3044\u3066\u3082\u91cd\u8981\u3067\u3059\u3002\u5916\u56fd\u6cd5\u4eba\u304c\u30a2\u30e1\u30ea\u30ab\u4e0d\u52d5\u7523\u6301\u5206\uff08U.S. real property interests, USRPI\uff09\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u3001election\u3092\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u4e0a\u306f\u30a2\u30e1\u30ea\u30ab\u5185\u56fd\u6cd5\u4eba\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<br>\u3053\u308c\u306b\u3088\u308agross receipt\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\uff08\u00a71445(a)\uff09\u3092\u56de\u907f\u3067\u304d\u308b\u305f\u3081\u3001\u7533\u544a\u304a\u3088\u3073\u9084\u4ed8\u3092\u3059\u308b\u307e\u3067\u5dee\u984d\u304c\u624b\u5143\u306b\u5165\u3089\u306a\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u6d88\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3001\u5404\u884c\u306b\u95a2\u3059\u308b\u89e3\u8aac\u3067\u3059\uff1a<\/p>\n\n\n\n<p>\u30fb\u3044\u304f\u3064\u304b\u306e\u4f8b\u5916\u306f\u3042\u308a\u307e\u3059\u304c\u3001line 1a\u306b\u306fadvance payment\u3082\u539f\u5247\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fbLine 5\u306e\u5229\u606f\u306fgross\u3092\u5165\u529b\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u5229\u606f\u8cbb\u7528\u3067\u76f8\u6bba\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30fbLine 10\u306eother income\u306b\u306f\u3001line 1\u304b\u30899\u307e\u3067\u3067\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3042\u3089\u3086\u308bECI\u3092\u5165\u529b\u3057\u307e\u3059\u3002\u767b\u5834\u983b\u5ea6\u304c\u9ad8\u305d\u3046\u306a\u3082\u306e\u3092\u4f8b\u793a\u3059\u308b\u3068\u300c\u7a0e\u306e\u9084\u4ed8\uff08\u4eca\u5e74\u306e\u7a0e\u984d\u3068\u76f8\u6bba\u306f\u4e0d\u53ef\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>Deduction\u306f\u3001\u5f53\u7136\u306a\u304c\u3089ECI\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u3067\u3059\u304c\u5bc4\u4ed8\uff08charitable contribution\u3001\u00a7170\uff09\u3060\u3051\u306fECI\u306b\u95a2\u9023\u3057\u3066\u3044\u306a\u304f\u3066\u3082deduction\u3068\u3057\u3066\u8a18\u8f09\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001deduction\u306f\u8a72\u5f53\u3059\u308bincome\u306b\u5bfe\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3067\u3059\u304c\u3001\u3069\u306eincome\u9805\u76ee\u306b\u8a72\u5f53\u3059\u308b\u7d4c\u8cbb\u306a\u306e\u304b\u78ba\u5b9f\u306b\u5206\u985e\u3067\u304d\u306a\u3044\u3082\u306e\u306f\u3001\u30ab\u30c6\u30b4\u30ea\u3054\u3068\u306egross income\u3092\u30d9\u30fc\u30b9\u306b\u914d\u5206\uff08allocate\uff09\u3057\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br>\u306a\u304a\u3001allocation\u3057\u305f\u5834\u5408\u306fSch.H\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<br><small>\u203bGross income\u306e\u6bd4\u7387\u3092\u4f7f\u3046\u4ee5\u5916\u306b\u3001\u660e\u78ba\u306b\u30ab\u30c6\u30b4\u30ea\u306b\u95a2\u9023\u3059\u308b\u6bd4\u7387\u3067\u914d\u5206\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<br>\u203b\u8cb8\u5012\u640d\u5931\uff08bad debt\uff09\u306fSch.H\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u304c\u30011120F Section II line15\u306b\u304a\u3044\u3066\u5831\u544a\u3055\u308c\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<p>Instuction\u306b\u306fdeduction\u306e\u5236\u9650\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u307b\u3068\u3093\u3069\u5272\u611b\u3057\u307e\u3059\u3002<br>&#8211; Uniform capitalization rules\uff08UNICAP rules\uff09<br>&#8211; \u95a2\u9023\u8005\u9593\u53d6\u5f15<br>&#8211; \u696d\u52d9\u4e0a\u306e\u5229\u606f\u652f\u6255<br>&#8211; \u00a7291\u5236\u9650\uff08\u6e1b\u8017\u511f\u5374\u306b\u95a2\u3059\u308b\u3082\u306e\uff09<br>&#8211; Start-up cost, organizational cost<br>&#8211; Closely held corporation<br>&#8211; \u7279\u5b9a\u306ecredit\u3092\u53d6\u3063\u305f\u3068\u304d\u306bdeduction\u3092\u6e1b\u3089\u3059\u5fc5\u8981\u304c\u3042\u308b\u30eb\u30fc\u30eb<br>&#8211; \u975e\u8ab2\u7a0e\u306eentity\u306b\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\u3057\u305f\u969b\u306ededuction\u5236\u9650<br>&#8211; \u5bc4\u4ed8<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001Passive activity limitaion\uff08PAL\uff09\u306b\u3064\u3044\u3066\u306f\u91cd\u8981\u3067\u3059\uff1a<br>Personal service corporation\u3068closely held corporation\u306b\u306f\u3001\u53d7\u52d5\u6240\u5f97\uff08materially participate\u3057\u3066\u3044\u306a\u3044TB, \u3042\u308b\u3044\u306fparticipate\u3092\u554f\u308f\u305a\u8cc3\u8cb8\u7d4c\u55b6\uff09\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u3001Form 8810\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u8a73\u7d30\u306f\u00a7469\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u30fbLine 17\u306b\u306f\u7a0e\u91d1\u3068\u514d\u8a31\u7b49\u306e\u8cbb\u7528\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u305f\u3068\u3048\u3070\u6b21\u306e\u8cbb\u7528\u3092\u542b\u3081\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\uff1a<br>&#8211; \u9023\u90a6\u6240\u5f97\u7a0e<br>&#8211; \u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5916\u56fd\u52e2<br>&#8211; \u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u306b\u8ab2\u305b\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u7a0e\u91d1<br>&#8211; \u7269\u4ef6\u7b49\u306e\u53d6\u5f97\u3084\u58f2\u5374\u306b\u4f34\u3063\u3066\u6255\u3063\u305f\u7a0e\u91d1<\/p>\n\n\n\n<p>\u30fbLine 18\u306b\u8a18\u5165\u3059\u308b\u652f\u6255\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u5927\u5229\u606f\u652f\u6255\u7a0e\u5236\u306e\u95a2\u4fc2\u4e0a\u3001\u4e00\u5b9a\u306e\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306finstruction\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30fbLine 19\u306e\u5bc4\u4ed8\u91d1\u63a7\u9664\u306b\u304a\u3044\u3066\u3082\u3001\u3044\u304f\u3064\u304b\u306e\u5236\u9650\u304c\u3042\u308a\u307e\u3059\uff1a<br>&#8211; \u8ab2\u7a0e\u6240\u5f97\uff08line 31\uff09\u306e10%\u307e\u3067\u3000\u203b\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u90e8\u5206\u306f5\u5e74\u307e\u3067carry forward<br>&#8211; \u73fe\u91d1\u30fb\u5c0f\u5207\u624b\u306a\u3069\u306e\u73fe\u91d1\u76f8\u5f53\u7269\u3067\u5bc4\u4ed8\u3057\u305f\u5834\u5408\u3001\u9280\u884c\u306e\u8a18\u9332\u306a\u3069\u304c\u5fc5\u8981<br>&#8211; $250\u4ee5\u4e0a\u306e\u5bc4\u4ed8\u306b\u3064\u3044\u3066\u306f\u3001\u5bc4\u4ed8\u3092\u53d7\u3051\u305f\u8005\u304b\u3089\u306e\u66f8\u9762\u3067\u306e\u8a18\u9332\u304c\u5fc5\u8981<br>&#8211; $500\u4ee5\u4e0a\u306e\u8cc7\u7523\u3092\u5bc4\u4ed8\u3057\u305f\u5834\u5408\u3001\u660e\u7d30\u3092\u7533\u544a\u6642\u306b\u6dfb\u4ed8<\/p>\n\n\n\n<p>\u30105\u30da\u30fc\u30b8\u76ee\u3011<\/p>\n\n\n\n<p>\u30fb\u3082\u3057\u904e\u53bb3\u5e74\u306e\u3046\u3061\u7dcf\u53ce\u5165\u304c1\u304b\u5e74\u3067\u3082$500,000,000\u3092\u8d85\u3048\u308b\u4f01\u696d\u306e\u5834\u5408\u3001Form 8991\u3092\u4f5c\u6210\u3057\u305f\u3046\u3048\u3001Sch.J line 2a\u3092\u57cb\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30106\u30da\u30fc\u30b8\u76ee\u3011<\/p>\n\n\n\n<p>\u30fbSection III Part I\u306f\u652f\u5e97\u5229\u76ca\u7a0e\uff08Branch Profit Tax; BPT\uff09\u306b\u95a2\u3059\u308b\u30b3\u30fc\u30ca\u30fc\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u79df\u7a0e\u6761\u7d04\u3092\u9069\u7528\uff08\u8981Form 8833\uff09\u3059\u308b\u3053\u3068\u3067\u56de\u907f\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u8a18\u5165\u3057\u306a\u3044\u30d1\u30bf\u30fc\u30f3\u3082\u591a\u3044\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fbPart II\u306f\u904e\u5927\u5229\u5b50\u652f\u6255\u7a0e\u5236\u306b\u95a2\u3059\u308b\u30b3\u30fc\u30ca\u30fc\u3067\u3059\u3002\u8a73\u7d30\u306finstruction\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30107\u30da\u30fc\u30b8\u76ee\u3011<\/p>\n\n\n\n<p>7\u30da\u30fc\u30b8\u76ee\u306eSch.L\u306fbalance sheet\u3092\u8a18\u5165\u3059\u308b\u30b3\u30fc\u30ca\u30fc\u3067\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u5168\u4e16\u754c\u306e\u8cc7\u7523\u3092\u5831\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001election\u3092\u3059\u308b\u3053\u3068\u3067\u30a2\u30e1\u30ea\u30ab\u306b\u3042\u308b\u8cc7\u7523\u304a\u3088\u3073\u30a2\u30e1\u30ea\u30ab\u3067\u306eTB\u306b\u4f7f\u7528\u3055\u308c\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u5831\u544a\u3059\u308c\u3070OK\u3068\u306a\u308a\u307e\u3059\uff08\u00a71.6012-2(g)(iii)\uff09\u3002UltraTax\u306b\u304a\u3044\u3066\u306f\u30011120F\u306e\u300cBasis for completing Schedule L\u300d\u3068\u3044\u3046\u9805\u76ee\u3067election\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\uff087\u30da\u30fc\u30b8\u76ee\u6700\u4e0a\u90e8\u306e\u30c1\u30a7\u30c3\u30af\u6b04\uff09\u3002<br>\u203bIncome\u306ereconcile\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u6761\u306b\u3066\u300cECI\u304a\u3088\u3073\u305d\u306e\u4ed6\u306eUS\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u306b\u9650\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fbSch.L\u3067\u5831\u544a\u3059\u308b\u7dcf\u8cc7\u7523\u304c$10,000,000\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u3001Sch.M-3\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3082\u3057M-3\u304c\u5fc5\u8981\u306a\u304f\u3001\u304b\u3064\u7dcf\u8cc7\u7523\uff08line 17\uff09\u304c$25,000\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001Sch.M-1\u306b\u3066Sch.L\u306b\u53cd\u6620\u3059\u308bnet income\/loss\u3092\u5831\u544a\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6700\u5f8c\u306b<\/h2>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u5272\u611b\u3057\u305f\u8a73\u7d30\u90e8\u5206\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e00\u5ea6instruction\u3092\u3058\u3063\u304f\u308a\u8aad\u307f\u8fbc\u3080\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6301\u3064\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\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\/227#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\u5e746\u670825\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011 \u672c\u8a18\u4e8b\u306e\u76ee\u7684 Form 1120F\u306e\u5168\u4f53\u50cf\u3092\u3056\u3063\u304f\u308a\u6349\u3048\u3066\u3044\u305f\u3060\u304f\u305f\u3081\u306e\u8a18\u4e8b\u3067\u3059\u3002\u8a73\u7d30\u306a\u898f\u5b9a\u306b\u306f\u8e0f\u307f\u8fbc\u307f\u307e\u305b\u3093\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u30ed\u30b8\u30c3\u30af\u30671120F\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u304f\u306e\u304b\u306e\u30a4 [&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-227","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\/227","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=227"}],"version-history":[{"count":7,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/227\/revisions"}],"predecessor-version":[{"id":257,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/posts\/227\/revisions\/257"}],"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=227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/categories?post=227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-json\/wp\/v2\/tags?post=227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}