{"id":1929,"date":"2012-12-03T10:10:19","date_gmt":"2012-12-03T18:10:19","guid":{"rendered":"http:\/\/smartandresponsible.com\/blog\/?p=1929"},"modified":"2013-01-07T13:47:47","modified_gmt":"2013-01-07T21:47:47","slug":"year-end-planning1","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/year-end-planning1\/","title":{"rendered":"\u5e74\u672b\u306e\u30de\u30cd\u30fc\u4f5c\u6226\uff01\u305d\u306e\uff11\u3000\u2013\u3000\u7a0e\u91d1\u5bfe\u7b56\u3068\u3082\u308d\u3082\u308d\u306e13\u9805\u76ee"},"content":{"rendered":"<p>\u30b5\u30f3\u30af\u30b9\u30ae\u30d3\u30f3\u30b0\u304c\u7d42\u308f\u308a\u3001\u8857\u306f\u3059\u3063\u304b\u308a\u30af\u30ea\u30b9\u30de\u30b9\u8272\u3002\u3064\u3044\u3053\u306e\u524d\u3001\u65b0\u3057\u3044\u30b9\u30af\u30fc\u30eb\u30fb\u30a4\u30e4\u30fc\u304c\u59cb\u307e\u3063\u305f\u304b\u3068\u601d\u3063\u3066\u3044\u305f\u3089\u3001\u3082\u3046\u5e2b\u8d70\u3067\u3059\u3088\uff01\u5e2b\u8d70\u304c\u7d42\u308f\u308c\u3070\u30012013\u5e74\u30021\u6708\u30012\u6708\u30013\u6708\u3082\u307e\u305f\u305f\u304f\u9593\u306b\u904e\u304e\u305f\u3089\u30014\u6708\u306f\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u306e\u7de0\u3081\u5207\u308a\u3067\u3059\u306d\uff01\u9b3c\u306b\u7b11\u308f\u308c\u308b\u3068\u3044\u3051\u306a\u3044\u306e\u3067\u3001\u6765\u5e74\u306e\u3053\u3068\u306f\u3055\u3066\u304a\u304d\u3001\u4f55\u306f\u3068\u3082\u3042\u308c2012\u5e74\u304c\u7d42\u308f\u308b\u307e\u3048\u306b\u3001\u4f55\u304b\u3084\u3063\u3066\u304a\u3051\u308b\u3053\u3068\u306f\u306a\u3044\u306e\u304b\uff01\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30d7\u30e9\u30f3\u30a4\u30f3\u30b0\u5e74\u672b\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\uff5e\u3059\u300212\u9805\u76ee\u306e\u3046\u3061\u4eca\u56de\u306f\uff11\u304b\u30897\u307e\u3067\u306e\u3054\u7d39\u4ecb\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff11\uff0e401(k)\u3068IRA\u3078\u8ffd\u52a0\u3067\u7a4d\u307f\u7acb\u3066\u308b<\/h2>\n<p>401(k) \u306e\u5e74\u9593\u7a4d\u307f\u7acb\u3066\u984d\u304c<a href=\"http:\/\/smartandresponsible.com\/blog\/401-vs-ira\/\" >\u5e74\u9593\u9650\u5ea6\u984d<\/a>\uff08$17,000\u300250\u6b73\u4ee5\u4e0a\u306a\u3089$22,500\uff09\u307e\u3067\u9054\u3057\u3066\u304a\u3089\u305a\u3001\u304b\u3064\u3001\u3061\u3087\u3063\u3068\u3070\u304b\u308a\u304a\u91d1\u306b\u4f59\u88d5\u304c\u3042\u308b\u5834\u5408\u3001\u5e74\u5185\u306b\u8ffd\u52a0\u3067\u7a4d\u307f\u7acb\u3066\u308b\u306e\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u3002401(k)\u306e\u7a4d\u307f\u7acb\u3066\u306f\u7c21\u5358\u306b\u5897\u3084\u305b\u308b\u5834\u5408\u304c\u591a\u3044\u306e\u3067\uff08\u307e\u3060\u624b\u7d9a\u304d\u304c\u9593\u306b\u5408\u3048\u3070\u3067\u3059\u304c\uff09\u3001\u8001\u5f8c\u306e\u6e96\u5099\u5f37\u5316\uff0b\u7bc0\u7a0e\u4f5c\u6226\uff082012\u5e74\u306e\u63a7\u9664\u984d\u3092\u5897\u3084\u305b\u307e\u3059\uff09\u306e\u30c0\u30d6\u30eb\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u540c\u69d8\u306bTraditional IRA\u3082\u3001<a href=\"http:\/\/smartandresponsible.com\/blog\/traditional-roth\/\" >\u5e74\u9593\u9650\u5ea6\u984d<\/a>\uff08$5,000\u300250\u6b73\u4ee5\u4e0a\u306a\u3089$6,000\uff09\u307e\u3067\u7a4d\u307f\u7acb\u3066\u3092\u8ffd\u52a0\u3059\u308b\u3068\u63a7\u9664\u984d\u3092\u5897\u3084\u305b\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u3061\u3087\u3063\u3068\u4f59\u88d5\u304c\u3042\u3063\u3066\u30012013\u5e74\u306e4\u670815\u65e5\u307e\u3067\u306b\u7a4d\u307f\u7acb\u3066\u3066\u308c\u3070\u30012012\u5e74\u5ea6\u306e\u63a7\u9664\u306b\u6570\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002401(k)\u306f\u7d66\u4e0e\u5929\u5f15\u304d\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001IRA\u306e\u307b\u3046\u306f\u5358\u306b\u304a\u91d1\u3092\u5165\u91d1\u3059\u308b\u3060\u3051\u306a\u306e\u3067\u3088\u308a\u7c21\u5358\u306b\u8fc5\u901f\u306b\u3067\u304d\u308b\u306f\u305a\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6700\u8fd1\u306f\u3053\u308c\u304b\u3089\u4e0a\u6607\u3057\u7d9a\u3051\u308b\u3068\u601d\u308f\u308c\u308b\u7a0e\u7387\u3092\u8003\u3048\u5408\u308f\u305b\u308b\u3068\u3001<a href=\"http:\/\/smartandresponsible.com\/blog\/traditional-roth\/\" >Traditional IRA\u3088\u308aRoth IRA\u306e\u307b\u3046\u304c\u9577\u671f\u7684\u306b\u307f\u3066\u597d\u307e\u3057\u3044<\/a>\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3054\u81ea\u5206\u306e\u30b1\u30fc\u30b9\u3067\u5224\u65ad\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff12\uff0e\u30c1\u30e3\u30ea\u30c6\u30a3\u306b\u5bc4\u4ed8\u3059\u308b<\/h2>\n<p>\u65e5\u672c\u3067\u306f\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u5bb3\u304b\u3089\u306e\u5fa9\u8208\u304c\u672a\u3060\u7d9a\u3044\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u3001\u30c8\u30eb\u30cd\u30fc\u30c9\u3001\u30cf\u30ea\u30b1\u30fc\u30f3\u306e\u88ab\u5bb3\u3082\u3042\u308a\u307e\u3057\u305f\u3002\u81ea\u7136\u707d\u5bb3\u3067\u306a\u304f\u3068\u3082\u3001\u7d4c\u6e08\u7684\u306b\u82e6\u3057\u3044\u7acb\u5834\u306b\u3042\u308a\u3001\u6696\u304b\u3044\u65b0\u5e74\u304c\u8fce\u3048\u3089\u308c\u306a\u3044\u3088\u3046\u306a\u65b9\u3005\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u5e74\u672b\u306e\u304a\u91d1\u3067\u306e\u5bc4\u4ed8\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u5f79\u306b\u7acb\u3061\u305d\u3046\u306a\u8863\u985e\u3084\u5bb6\u5ead\u7528\u54c1\u3092\u3001\u304d\u3061\u3093\u3068\u6574\u7406\u3057\u3066\u6c17\u6301\u3061\u3088\u304f\u5bc4\u4ed8\u3057\u305f\u3044\u3082\u306e\u3067\u3059\u306d\u3002<\/p>\n<p>12\u6708\u672b\u307e\u3067\u306b\u5bc4\u4ed8\u3057\u305f\u3082\u306e\u306f\u30012012\u5e74\u5ea6\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\uff08Itemized Deduction\u3092\u9078\u3093\u3060\u5834\u5408\u3067\u3059\uff09\u3002\u8863\u985e\u3084\u5bb6\u5ead\u7528\u54c1\u306e\u5834\u5408\u3001\u201cgood used condition\u201d\u304b\u305d\u308c\u4ee5\u4e0a\u306e\u72b6\u614b\u306e\u3082\u306e\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002H&amp;R Block \u306eDeductionPro \u3084TurboTax\u306e ItsDeductible\u306a\u3069\u306e\u30bd\u30d5\u30c8\u3092\u4f7f\u3046\u3068\u3001\u5bc4\u4ed8\u3059\u308b\u7269\u306e\u7a2e\u985e\u3084\u72b6\u614b\u306b\u5fdc\u3058\u3066\u9069\u6b63\u4fa1\u683c\u3092\u6c7a\u3081\u3001\u63a7\u9664\u984d\u3092\u5272\u308a\u51fa\u3059\u306e\u304c\u7c21\u5358\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u984d\u304c$500\u4ee5\u4e0a\u306b\u306a\u308b\u3088\u3046\u306a\u3082\u306e\u306f\u3001\u4fa1\u5024\u306e\u67fb\u5b9a\u8a3c\u66f8\u304c\u3042\u308c\u3070\u3001\u201dgood used condition\u201d\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3068\u3048\u3070\u5bb6\u5177\u3084\u96fb\u6c17\u88fd\u54c1\u306a\u3069\u3092\u5bc4\u4ed8\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff13\uff0e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3046<\/h2>\n<p>2012\u5e74\u307e\u3067\u306f\u3001Adjusted Gross Income\uff08AGI \uff1a\u7dcf\u53ce\u5165\u304b\u3089IRA\u3084HAS\u3078\u306e\u7a4d\u307f\u7acb\u3066\u3001Student Loan\u306e\u5229\u5b50\u306a\u3069\u3001\u6c7a\u3081\u3089\u308c\u305f\u9805\u76ee\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u3089\u308c\u308b\u3001\u8abf\u6574\u5f8c\u306e\u7dcf\u53ce\u5165\u306e\u3053\u3068\uff09\u306e7.5\uff05\u3092\u8d8a\u3048\u308b\u533b\u7642\u8cbb\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001AGI\u304c$80,000\u3067\u3001\u533b\u7642\u8cbb\u304c$7,000\u304b\u304b\u3063\u305f\u5834\u5408\u3067\u3042\u308c\u3070\u3001$7,000\uff0d$80,000&#215;0.075\uff1d$1,000\u304c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u30022013\u5e74\u306b\u306f\u300165\u6b73\u4ee5\u4e0b\u306e\u307b\u3068\u3093\u3069\u306e\u4eba\u3092\u5bfe\u8c61\u306b\u3001\u3053\u306e7.5\uff05\u306e\u6700\u4f4e\u9650\u5ea6\u304c10\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u4e88\u5b9a\u3067\u3059\uff08\u592b\u5a66\u306e\u3046\u3061\u3072\u3068\u308a\u3067\u308265\u6b73\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u30017.5\uff05\u306e\u6700\u4f4e\u9650\u5ea6\u304c\u305d\u306e\u307e\u307e\u30012016\u5e74\u307e\u3067\u6709\u52b9\uff09\u3002\u524d\u8ff0\u306eAGI\u304c$80,000\u3067\u3042\u308c\u3070\u3001$80,000\uff580.10\uff1d$8,000\u4ee5\u4e0a\u306e\u533b\u7642\u8cbb\u304c\u306a\u3051\u308c\u3070\u63a7\u9664\u306f\u30bc\u30ed\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u4eca\u5e74\u306e\u533b\u7642\u8cbb\u306e\u7dcf\u984d\u304cAGI\u306e7.5\uff05\u306b\u8fd1\u3044\u984d\u3067\u3042\u308a\u300112\u6708\u4e2d\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u533b\u7642\u63aa\u7f6e\u3084\u8cfc\u5165\u3067\u304d\u308b\u533b\u7642\u54c1\u304c\u3042\u308b\u306e\u306a\u3089\u3001\u6562\u3048\u3066\u307e\u3068\u3081\u3066\u51fa\u8cbb\u30577.5\uff05\u3092\u9054\u6210\u3057\u307e\u3059\u3002\u307e\u3068\u3081\u3066\u5e74\u5185\u306b\u652f\u6255\u3046\u3053\u3068\u3067\u3001\u6765\u5e74\u5ea6\u3088\u308a\u63a7\u9664\u5bfe\u8c61\u984d\u3092\u9054\u6210\u3059\u308b\u306e\u304c\u7c21\u5358\u306a2012\u5e74\u306b\u3001\u3067\u304d\u308b\u3060\u3051\u63a7\u9664\u3092\u53d7\u3051\u307e\u3059\u3002\u6b6f\u79d1\u95a2\u4fc2\u306e\u30b5\u30fc\u30d3\u30b9\u3001\u65e5\u5e30\u308a\u624b\u8853\u3001CT\u30b9\u30ad\u30e3\u30f3\u3084\u5927\u8178\u304c\u3093\u691c\u8a3a\u306a\u3069\u3001\u4eca\u304b\u3089\u3067\u3082\u8a08\u753b\u3067\u304d\u308b\u3082\u306e\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff14\uff0eFSA\u306e\u6b8b\u9ad8\u3092\u4f7f\u3044\u5207\u308b<\/h2>\n<p>\u533b\u7642\u8cbb\u3001\u6276\u990a\u8005\u306e\u30b1\u30a2\u3001\u4ea4\u901a\u8cbb\u306a\u3069\u306e\u305f\u3081\u306b\u958b\u8a2d\u3057\u305f<a href=\"http:\/\/smartandresponsible.com\/blog\/fsa-hsa-hra\/\" >FSA(Flexible Spending Account)<\/a>\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u6b8b\u9ad8\u3092\u671f\u9650\u307e\u3067\u306b\u4f7f\u3044\u5207\u308a\u307e\u3057\u3087\u3046\u3002\u671f\u9650\u306f2012\u5e74\u5185\u3068\u3044\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3057\u30012013\u5e74\u306e3\u6708\u3001\u3042\u308b\u3044\u306f4\u6708\u3042\u305f\u308a\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u671f\u9650\u307e\u3067\u306b\u30af\u30ec\u30fc\u30e0\u3057\u306a\u304b\u3063\u305f\u6b8b\u9ad8\u306f\u305d\u306e\u307e\u307e\u6ca1\u53ce\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u4eca\u306e\u3046\u3061\u306b\u30011)\u3000\u6b8b\u9ad8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u6b8b\u9ad8\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u30012)\u3000\u5229\u7528\u671f\u9650\u3092\u30c1\u30a7\u30c3\u30af\u3057\u30013)\u3000\u30af\u30ec\u30fc\u30e0\u63d0\u51fa\u671f\u9650\u3092\u30c1\u30a7\u30c3\u30af\u3057\u30014)\u3000\u5229\u7528\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306e\u7a2e\u985e\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u3001\u671f\u9650\u5185\u306b\u4f7f\u3044\u5207\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff15\uff0e\u533b\u7642\u4fdd\u967a\u3092\u6700\u5927\u9650\u306b\u4f7f\u3046<\/h2>\n<p>\u533b\u7642\u4fdd\u967a\u3067Deductible\u3084Out-of-pocket maximum\u306e\u8a2d\u5b9a\u304c\u3042\u308b\u4fdd\u967a\u306e\u5834\u5408\u3001\u533b\u7642\u8cbb\u306e\u62e0\u51fa\u3092\u3067\u304d\u308b\u3060\u3051\u4e00\u5e74\u306e\u3046\u3061\u306b\u307e\u3068\u3081\u308b\u3068\u3088\u3044\u3067\u3059\u3002\u6b6f\u79d1\u95a2\u4fc2\u306e\u30b5\u30fc\u30d3\u30b9\u3001\u65e5\u5e30\u308a\u624b\u8853\u3001CT\u30b9\u30ad\u30e3\u30f3\u3084\u5927\u8178\u304c\u3093\u691c\u8a3a\u306a\u3069\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8a08\u753b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306a\u533b\u7642\u63aa\u7f6e\u306a\u3069\u306f\u3001\u4e00\u5e74\u306e\u3046\u3061\u306b\u307e\u3068\u3081\u308b\u3068\u3001Deductible\u3084Out-of-pocket maximum\u3092\u9054\u6210\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u305a\u3063\u3068\u98f2\u3093\u3067\u3044\u308b\u85ac\u304c\u3042\u308b\u5834\u5408\u3082\u3001\u307e\u3068\u3081\u3066\u30aa\u30fc\u30c0\u30fc\u3057\u307e\u3059\u3002<\/p>\n<p>\u3044\u3063\u305f\u3093\u3001Deductible\u3092\u9054\u6210\u3059\u308c\u3070\u3001\u305d\u308c\u4ee5\u964d\u306e\u533b\u7642\u63aa\u7f6e\u306fco-pay\u3060\u3051\u3067\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3057\u3001\u305d\u306e\u4e0aOut-of-pocket-maximum\u3092\u9054\u6210\u3059\u308c\u3070\u3001\u305d\u308c\u4ee5\u964d\u306e\u533b\u7642\u63aa\u7f6e\u306f\u500b\u4eba\u8ca0\u62c5\u306a\u3057\u3067\u3059\u3002\u5e74\u304c\u660e\u3051\u308b\u3068\u3001Deductible\u3082Out-of-pocket-maximum\u3082\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u308b\u308f\u3051\u3067\u3059\u304b\u3089\u3001\u5e74\u672b\u306e\u8a08\u753b\u7684\u306a\u533b\u7642\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff16\uff0e\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3092\u8a08\u4e0a\u3059\u308b<\/h2>\n<p>2012\u5e74\u307e\u3067\u300115\uff05\u3060\u3063\u305f\u9577\u671f\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3078\u306e\u8ab2\u7a0e\u7387\u304c\u30012013\u5e74\u304b\u3089\u306f20\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u4e88\u5b9a\u3067\u3059\uff08\u53ce\u5165$70,700\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u30010\uff05\u304b\u308910\uff05\u3078\u306e\u5f15\u304d\u4e0a\u3052\uff09\u3002\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u306e\u5927\u304d\u3044\u500b\u5225\u682a\u3001\u30df\u30e5\u30fc\u30c1\u30e5\u30a2\u30eb\u30fb\u30d5\u30a1\u30f3\u30c9\u3001\uff25\uff34\uff26\u306a\u3069\u3092\u8fd1\u3005\u58f2\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306a\u3089\u30012012\u5e74\u306e\u3046\u3061\u306b\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u5927\u304d\u304f\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u3092\u524a\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u4f1a\u8a08\u58eb\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30d7\u30e9\u30ca\u30fc\u306b\u76f8\u8ac7\u306e\u3046\u3048\u3001\u304a\u6c7a\u3081\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"http:\/\/smartandresponsible.com\/blog\/american-tax-relief-act\/\" >UPDATE\u306f\u3053\u3061\u3089 <\/a><\/p>\n<h2>\uff17\uff0e\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30ed\u30b9\u3092\u5229\u7528\u3059\u308b<\/h2>\n<p>\u4eca\u73fe\u6642\u70b9\u3067\u58f2\u3063\u3066\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30ed\u30b9\u3092\u8a08\u4e0a\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u682a\u3084\u30d5\u30a1\u30f3\u30c9\u304c\u3042\u308b\u5834\u5408\u3001\u5e74\u5185\u306b\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u304c\u306a\u3044\u5834\u5408\u3001\u307e\u305f\u306f\u3042\u3063\u3066\u3082\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3068\u76f8\u6bba\u3057\u3066\u4f59\u308a\u3042\u308b\u5834\u5408\u306f\u3001$3,000\u307e\u3067\u6295\u8cc7\u4ee5\u5916\u306e\u53ce\u5165\uff08Ordinary Income\uff09\u306b\u5bfe\u3057\u3066\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30ed\u30b9\u3092\u9069\u7528\u3059\u308b\uff08\u8ab2\u7a0e\u5bfe\u8c61\u53ce\u5165\u3092\u6e1b\u3089\u3059\uff09\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u8a08\u58eb\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30d7\u30e9\u30ca\u30fc\u306b\u76f8\u8ac7\u306e\u3046\u3048\u3001\u304a\u6c7a\u3081\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u65e5\u306f\u3053\u3053\u307e\u3067\u3002\u3042\u3068\u306e6\u9805\u76ee\u306f\u3064\u3065\u304f\u3002\u3002\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30b5\u30f3\u30af\u30b9\u30ae\u30d3\u30f3\u30b0\u304c\u7d42\u308f\u308a\u3001\u8857\u306f\u3059\u3063\u304b\u308a\u30af\u30ea\u30b9\u30de\u30b9\u8272\u3002\u3064\u3044\u3053\u306e\u524d\u3001\u65b0\u3057\u3044\u30b9\u30af\u30fc\u30eb\u30fb\u30a4\u30e4\u30fc\u304c\u59cb\u307e\u3063\u305f\u304b\u3068\u601d\u3063\u3066\u3044\u305f\u3089\u3001\u3082\u3046\u5e2b\u8d70\u3067\u3059\u3088\uff01\u5e2b\u8d70\u304c\u7d42\u308f\u308c\u3070\u30012013\u5e74\u30021\u6708\u30012\u6708\u30013\u6708\u3082\u307e\u305f\u305f\u304f\u9593\u306b\u904e\u304e\u305f\u3089\u30014\u6708\u306f\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u306e\u7de0\u3081\u5207\u308a\u3067\u3059\u306d\uff01\u9b3c\u306b\u7b11\u308f\u308c\u308b\u3068\u3044\u3051\u306a\u3044\u306e\u3067\u3001\u6765\u5e74\u306e\u3053\u3068\u306f\u3055\u3066\u304a\u304d\u3001\u4f55\u306f\u3068\u3082\u3042\u308c2012\u5e74\u304c\u7d42\u308f\u308b\u307e\u3048\u306b\u3001\u4f55\u304b\u3084\u3063\u3066\u304a\u3051\u308b\u3053\u3068\u306f\u306a\u3044\u306e\u304b\uff01\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30d7\u30e9\u30f3\u30a4\u30f3\u30b0\u5e74\u672b\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\uff5e\u3059\u300212\u9805\u76ee\u306e\u3046\u3061\u4eca\u56de\u306f\uff11\u304b\u30897\u307e\u3067\u306e\u3054\u7d39\u4ecb\u3002<\/p>\n","protected":false},"author":1,"featured_media":3972,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[39,62],"tags":[60,67],"class_list":["post-1929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-college","category-tax","tag-60","tag-financial-diagnosis"],"jetpack_publicize_connections":[],"modified_by":"admin","jetpack_featured_media_url":"https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2017\/06\/SP-clock.jpeg?fit=525%2C350&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p1OwA5-v7","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/1929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/comments?post=1929"}],"version-history":[{"count":3,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/1929\/revisions"}],"predecessor-version":[{"id":1933,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/1929\/revisions\/1933"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media\/3972"}],"wp:attachment":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media?parent=1929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/categories?post=1929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/tags?post=1929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}