{"id":2018,"date":"2013-01-17T10:58:59","date_gmt":"2013-01-17T18:58:59","guid":{"rendered":"http:\/\/smartandresponsible.com\/blog\/?p=2018"},"modified":"2013-01-17T12:04:46","modified_gmt":"2013-01-17T20:04:46","slug":"american-tax-relief-act","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/american-tax-relief-act\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u3001\u79c1\u305f\u3061\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\uff1f\u3000"},"content":{"rendered":"

The American Taxpayer Relief Act of 2012\u3068\u3044\u3046\u6cd5\u6848\u304c2013\u5e741\u67081\u65e5\u306b\uff08\u3084\u3063\u3068\uff01\uff09\u53ef\u6c7a\u3055\u308c\u3001\u305d\u308c\u307e\u3067\u9a12\u304c\u308c\u3066\u3044\u305fFiscal Cliff\u3000(\u8ca1\u653f\u306e\u5d16)\u3000\u61f8\u5ff5\u306f\u4e00\u5fdc\u306e\u89e3\u6c7a\u3092\u898b\u307e\u3057\u305f\u3002\u5e74\u672b\u5e74\u59cb\u3082\u8fd4\u4e0a\u3067\u9577\uff5e\u3044\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u8010\u3048\u3066\u304f\u308c\u305f\u8b70\u4f1a\u306e\u7686\u3055\u3093\u306b\u306f\u8131\u5e3d\u3057\u307e\u3059\u304c\u3001\u3067\u3082\u3001\u306a\u3093\u304b\u91c8\u7136\u3068\u3057\u306a\u3044\u611f\u304c\u6b8b\u308a\u307e\u3059\u306d\u30021)\u306a\u3044\u304a\u91d1\u306f\u4f7f\u308f\u306a\u3044\u3053\u3068\u30012)\u8fd4\u305b\u306a\u3044\u3088\u3046\u306a\u304a\u91d1\u306f\u501f\u308a\u306a\u3044\u3053\u3068\u30013)\u305d\u306e\u5834\u3057\u306e\u304e\u306e\u8a00\u3044\u8a33\uff08\u5bfe\u51e6\u7b56\uff09\u3092\u3057\u306a\u3044\u3053\u3068\u30014)\u554f\u984c\u3092\u5148\u5ef6\u3070\u3057\u306b\u3057\u306a\u3044\u3053\u3068\u30015)\u5bbf\u984c\u304c\u3067\u305f\u3089\u671f\u9650\u307e\u3067\u306b\uff08\u4f59\u88d5\u3092\u3082\u3063\u3066\uff09\u3059\u308b\u3053\u3068\u2026\u3069\u308c\u3082\u89aa\u304c\u5b50\u3069\u3082\u306b\u6559\u3048\u308b\u3053\u3068\u3067\u3059\u3051\u3069\u3082\u3001\u30ef\u30b7\u30f3\u30c8\u30f3\u306e\u4eba\u305f\u3061\u306f\u307f\u306a\u3055\u3093\u77e5\u3063\u3066\u3044\u308b\u306e\u304b\u3057\u3089\uff5e<\/p>\n

\u305d\u306eThe American Taxpayer Relief Act\u3001\u540d\u524d\u306bTaxpayer\u3068Relief\u3068\u3044\u3046\u8a00\u8449\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u3055\u305e\u304b\u3057\u7a0e\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b\u304b\u3068\u671f\u5f85\u3057\u307e\u3059\u304c\u3001\u5b9f\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307b\u3068\u3093\u3069\u306e\u4eba\u306e\u5834\u5408\u306b\u3001\u7a0e\u8ca0\u62c5\u306f\u5897\u3048\u307e\u3059\u3002\u3067\u306f\u306a\u305cRelief\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308b\u306e\u304b\u3063\u3066\uff1f\u305d\u308c\u306f\u3001\u3053\u306e\u6cd5\u6848\u304c\u53ef\u6c7a\u3055\u308c\u306a\u3051\u308c\u3070\u3001\u3082\u3063\u3068\u3082\u3063\u3068\u305a\u3063\u3068\u3072\u3069\u3044\u72b6\u614b\u306b\u306a\u308b\u306f\u305a\u3060\u3063\u305f\u306e\u304c\u907f\u3051\u3089\u308c\u3066\u300c\u3042\uff5e\u3001\u3088\u304b\u3063\u305f\u3041\uff08Bi\uff47 relief!\uff09\u300d\u3068\u306a\u308b\u306f\u305a\u3060\u304b\u3089\u3067\u3059\u3002\u3046\uff5e\u3093\u3001\u4eba\u9593\u3001\u591a\u304f\u3092\u671f\u5f85\u3057\u306a\u3044\u3068\u5c0f\u3055\u306a\u3053\u3068\u3067\u3082\u559c\u3079\u308b\u30fb\u30fb\u30fb\u305d\u3046\u8003\u3048\u308b\u3068\u3053\u308c\u306f\u3044\u3044\u3053\u3068\u306a\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3051\u3069\uff5e<\/p>\n

\u305d\u308c\u3067\u305d\u306e\u5185\u5bb9\u3068\u306f\u3069\u3093\u306a\u611f\u3058\uff1f\uff1f<\/p>\n

\u30bd\u30fc\u30b7\u30e3\u30eb\u30fb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fb\u30bf\u30c3\u30af\u30b9<\/h2>\n

2011\u5e74\u30682012\u5e74\u306e2\u5e74\u9593\u306f\u3001\u96c7\u7528\u8005\u8ca0\u62c5\u5206\u306e\u30bd\u30fc\u30b7\u30e3\u30eb\u30fb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fb\u30bf\u30c3\u30af\u30b9\u304c\u3001\u672c\u6765\u306e6.2\uff05\u304b\u30894.2\uff05\u306b\u66ab\u5b9a\u7684\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u304c2013\u5e74\u306b\u306f6.2\uff05\u306b\u623b\u3055\u308c\u307e\u3059\u3002\u30bd\u30fc\u30b7\u30e3\u30eb\u30fb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fb\u30bf\u30c3\u30af\u30b9\u306f\u3001$113,700\u3092\u9650\u5ea6\u3068\u3057\u305f\u6240\u5f97\u306b\u304b\u304b\u308a\u307e\u3059\u306e\u3067\u3001\u3053\u308c\u4ee5\u4e0a\u306e\u53ce\u5165\u304c\u3042\u308b\u4eba\u306f\u3001$2,274\uff08$113,700\uff582.0\uff05\uff09\u306e\u5897\u7a0e\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u4ee5\u4e0b\u306e\u4eba\u3082\u4e00\u5f8b2.0\uff05\u306e\u5897\u7a0e\u3067\u3059\u3002Self-Employed\uff08\u81ea\u55b6\uff09\u306e\u65b9\u306f\u3001\u66ab\u5b9a\u7684\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u305f10.4\uff05\u304b\u308912.4\uff05\u3078\u306e\u5897\u7a0e\u3067\u3059\u3002<\/p>\n

\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30bd\u30fc\u30b7\u30e3\u30eb\u30fb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fb\u30bf\u30c3\u30af\u30b9\u306f\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u3053\u308c\u306f\u624b\u53d6\u308a\u7d66\u4e0e\u306e\u6e1b\u5c11\u3068\u3044\u3046\u5f62\u3067\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30ab\u30e0\u30fb\u30bf\u30c3\u30af\u30b9\uff08\u6240\u5f97\u7a0e\uff09<\/h2>\n

\u30b7\u30f3\u30b0\u30eb\u3067$400,000\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\uff08\u592b\u5a66\uff09\u3067$450,000\u4ee5\u4e0a\u306e\u6240\u5f97\u306e\u3042\u308b\u4eba\u306f\u3001\u3053\u308c\u307e\u3067\u306e35\uff05\u306e\u7a0e\u7387\u304c39.6\uff05\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u4eba\u306f\u3001\u7a0e\u7387\u306f\u6628\u5e742012\u5e74\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n

\u500b\u4eba\u30fb\u6276\u990a\u8005\u63a7\u9664\uff08Personal Exemption\uff09<\/p>\n

\u3053\u308c\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u81ea\u5206\u81ea\u8eab\u3001\u914d\u5076\u8005\u3001\u305d\u306e\u4ed6\u306e\u6276\u990a\u8005\u306b\u5bfe\u3057\u3066\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3067\u3059\u304c\u3001\u3053\u306e\u63a7\u9664\u304c\u6240\u5f97\u306b\u3088\u3063\u3066\u30d5\u30a7\u30fc\u30ba\u30fb\u30a2\u30a6\u30c8\u3059\u308b\uff08\u6bb5\u968e\u7684\u306b\u6d88\u6ec5\u3057\u3066\u3044\u304f\uff09\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u6240\u5f97(AGI)\u304c\u3001\u30b7\u30f3\u30b0\u30eb\u3067$250,000\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\uff08\u592b\u5a66\uff09\u3067$300,000\u304b\u3089\u30d5\u30a7\u30fc\u30ba\u30fb\u30a2\u30a6\u30c8\u304c\u59cb\u307e\u308a\u3001\u305d\u308c\u305e\u308c$372,500\u3001$422,500\u3067\u5b8c\u5168\u306b\u3000\u63a7\u9664\u304c\u6d88\u6ec5\u3057\u307e\u3059\u3002<\/p>\n

\u9805\u76ee\u63a7\u9664\uff08Itemized Deduction)<\/h2>\n

\u6240\u5f97\uff08AGI\uff09\u304c\u30b7\u30f3\u30b0\u30eb\u3067$250,000\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\uff08\u592b\u5a66\uff09\u3067$300,000\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u3001\u305d\u306e\u90e8\u5206\u306e3\uff05\u5206\u3060\u3051\u63a7\u9664\u984d\u304c\u6e1b\u3089\u3055\u308c\u307e\u3059\uff08\u6700\u9ad8\u3067\u63a7\u9664\u3067\u304d\u308b\u306f\u305a\u3060\u3063\u305f\u984d\u306e80\uff05\u307e\u3067\u306e\u6e1b\u984d\uff09\u3002\u30c1\u30e3\u30ea\u30c6\u30a3\u3078\u306e\u5bc4\u4ed8\u3084\u30e2\u30fc\u30b2\u30fc\u30b8\u5229\u5b50\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u5bcc\u88d5\u5c64\u304c\u6570\u30df\u30ea\u30aa\u30f3\u3082\u3059\u308b\u5bb6\u3092\u8cfc\u5165\u3057\u3001\u5e74\u9593\u6570\u4e07\u30c9\u30eb\u3082\u306e\u30e2\u30fc\u30b2\u30fc\u3058\u5229\u5b50\u3092\u63a7\u9664\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u624b\u653e\u3057\u3067\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u30a4\u30f3\u30d9\u30b9\u30c8\u30e1\u30f3\u30c8\u30fb\u30a4\u30f3\u30ab\u30e0\uff08\u6295\u8cc7\u53ce\u5165\uff09<\/h2>\n

\u3053\u308c\u307e\u3067\u306f\u682a\u306e\u914d\u5f53\u91d1\u3068\u9577\u671f\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u3068\u306f\u8ab2\u7a0e\u306e\u3055\u308c\u304b\u305f\u306b\u5dee\u304c\u3042\u308a\u307e\u3057\u305f\uff08\u901a\u5e38\u3001\u914d\u5f53\u91d1\u306f\u4ed6\u306e\u5c31\u52b4\u53ce\u5165\u3068\u540c\u3058\u30ab\u30c6\u30b4\u30ea\u306b\u6570\u3048\u3089\u308c\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\u306b\u6bd4\u3079\u8ab2\u7a0e\u7387\u304c\u9ad8\u304b\u3063\u305f\uff09\u304c\u3001\u3053\u306e\u5dee\u304c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a18\u9ad8\u6240\u5f97\u8005\uff0839.6\uff05\u6240\u5f97\u7a0e\u7387\u306e\u5c64\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u308c\u3089\u6295\u8cc7\u53ce\u5165\uff08\u914d\u5f53\u91d1\u3068\u9577\u671f\u30ad\u30e3\u30d4\u30bf\u30eb\u30fb\u30b2\u30a4\u30f3\uff09\u306b\u304b\u304b\u308b\u7a0e\u7387\u304c\u30012012\u5e74\u306e15\uff05\u304b\u308920\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u4eba\u3078\u306e\u7a0e\u7387\u306f\u3001\u73fe\u884c\u306e15\uff05\uff0835\uff05\u300133\uff05\u300128\uff05\u300125\uff05\u6240\u5f97\u7a0e\u7387\u306e\u5c64\uff09\u3042\u308b\u3044\u306f10\uff05\uff0815\uff05\u300110\uff05\u306e\u6240\u5f97\u7a0e\u7387\u306e\u5c64\uff09\u306e\u307e\u307e\u636e\u3048\u7f6e\u304d\u3067\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u6240\u5f97(AGI)\u304c\u30b7\u30f3\u30b0\u30eb\u3067$200,000\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\uff08\u592b\u5a66\uff09\u3067$250,000\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u6295\u8cc7\u53ce\u5165\uff08\u640d\u5931\u5dee\u3057\u5f15\u304d\u5f8c\uff09\u304c\u4e00\u5b9a\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u305d\u306e\u90e8\u5206\u306b\u5bfe\u3057\u30663.8\uff05\u306e\u8ffd\u52a0\u7a0e\u91d1\uff08Medicare Surcharge\uff09\u304c\u65b0\u3057\u304f\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u9ad8\u6240\u5f97\u8005\u306f\u6700\u60aa\u30b1\u30fc\u30b9\u306720\uff05\uff0b3.8\uff05\u306e23.8\uff05\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3082\u3046\u3072\u3068\u3064\u306eMedicare Surcharge<\/h2>\n

\u4e0a\u306e\u6295\u8cc7\u53ce\u5165\u3078\u306eMedicare Surcharge\u306b\u52a0\u3048\u3001\u6240\u5f97\uff08AGI\uff09\u304c\u30b7\u30f3\u30b0\u30eb\u3067$200,000\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\uff08\u592b\u5a66\uff09\u3067$250,000\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u305d\u306e\u6240\u5f97\u90e8\u5206\u306b\u5bfe\u3057\u30660.9\uff05\u306e\u3082\u3046\u3072\u3068\u3064\u306eMedicare Surcharge\u3082\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n

Alternative Minimum Tax\uff08AMT\uff09<\/h2>\n

AMT\u306f\u3082\u3068\u3082\u3068\u3001\u9ad8\u984d\u6240\u5f97\u8005\u304c\u591a\u984d\u306e\u7a0e\u63a7\u9664\u306b\u3088\u3063\u3066\u652f\u6255\u3046\u7a0e\u91d1\u3092\u5287\u7684\u306b\u5c11\u306a\u304f\u3059\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u5c0e\u5165\u3055\u308c\u305f\u3082\u306e\u3067\u3057\u305f\u304c\u3001\u6b21\u7b2c\u306b\u30df\u30c9\u30eb\u30af\u30e9\u30b9\u307e\u3067\u304c\u305d\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u8a08\u7b97\u6cd5\u3082\u975e\u5e38\u306b\u7169\u96d1\u3067\u9762\u5012\u3067\u3057\u305f\u3002\u4eca\u56de\u306e\u6cd5\u6848\u304c\u306a\u3051\u308c\u30702012\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30ea\u30bf\u30fc\u30f3\u3067\u306f\u5168\u56fd\u30673,400\u4e07\u4e16\u5e2f\u304cAMT\u5bfe\u8c61\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3057\u305f\u304c\u3001\u6cd5\u6848\u304c\u901a\u3063\u305f\u4eca\u3001\u305d\u308c\u304c400\u4e07\u4e16\u5e2f\u306b\u6e1b\u5c11\u3057\u307e\u3057\u305f\u3002AMT\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u306a\u3089\u306a\u3044\u304b\u3068\u3044\u3046\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u306b\u3044\u305f\u65b9\u306b\u306f\u6717\u5831\u3067\u3059\u3002<\/p>\n

\u30a8\u30b9\u30c6\u30fc\u30c8\u30fb\u30bf\u30c3\u30af\u30b9<\/h2>\n

\u6cd5\u6848\u53ef\u6c7a\u3092\u307f\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u3092\u5408\u308f\u305b\u3066\u3001\uff04\uff11\u30df\u30ea\u30aa\u30f3\u4ee5\u4e0a\u306e\u8b72\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306f\u305a\u3067\u3057\u305f\u304c\u3001\u3053\u308c\u304c2012\u5e74\u306e$5.12\u30df\u30ea\u30aa\u30f3\u3092\u5f15\u304d\u7d99\u3050\uff08\u5b9f\u969b\u306f\u3001\u30a4\u30f3\u30d5\u30ec\u8abf\u6574\u3055\u308c\u308b\u306e\u3067\u3053\u308c\u3088\u308a\u5c11\u3057\u5897\u984d\u3059\u308b\u4e88\u5b9a\uff09\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u30df\u30c9\u30eb\u30fb\u30a4\u30f3\u30ab\u30e0\u306e\u591a\u304f\u306e\u5bb6\u5ead\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u56de\u907f\u306e\u5fc3\u914d\u304c\u4f4e\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306e\u6700\u9ad8\u7a0e\u7387\u306f35\uff05\u304b\u308940\uff05\u3078\u3068\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u305d\u306e\u4ed6<\/h2>\n

2012\u5e74\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u305fAmerican Opportunity Tax Credit\u306e\u6709\u52b9\u671f\u9593\u304c5\u5e74\u9593\u5ef6\u9577\u3055\u308c\u30012017\u5e74\u307e\u3067\u306b\u3002\u5927\u5b66\u6388\u696d\u6599\u306a\u3069\u306b\u5bfe\u3057\u6700\u9ad8$2,500\u307e\u3067\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30af\u30ec\u30b8\u30c3\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u306e\u5236\u5ea6\u306f\u591a\u304f\u306e\u5bb6\u5ead\u306b\u3068\u3063\u3066\u4fa1\u5024\u3042\u308b\u3082\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u6700\u5f8c\u306b\u3042\u306a\u305f\u306e2013\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u3092\u4e88\u60f3\u3059\u308b\u30ab\u30ea\u30ad\u30e5\u30ec\u30fc\u30bf<\/a>\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u3054\u81ea\u5206\u306e\u6761\u4ef6\u3092\u5165\u308c\u308b\u3068\u3001ATRA(The American Taxpayer Relief Act)\u53ef\u6c7a\u5f8c\u306e\u4eca\u306e\u4e88\u60f3\u984d\u3068\u3001\u4ee5\u524d\u306e\u6cd5\u5f8b\u3067\u306e\u4e88\u60f3\u984d\u3092\u6bd4\u8f03\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n

\"\"<\/a><\/p>\n

\u307e\u3068\u3081\u30fb\u30fb\u30fb<\/p>\n

\u300c\u9ad8\u6240\u5f97\u8005\u3068\u306f\u3044\u3063\u305f\u3044\u3044\u304f\u3089\u4ee5\u4e0a\u306e\u6240\u5f97\u306e\u3042\u308b\u4eba\u306a\u306e\u304b\u300d\u3068\u3044\u3046\u8b70\u8ad6\u3067\u3059\u3063\u305f\u3082\u3093\u3060\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u5927\u5c40\u7684\u306b\u306f\u30b7\u30f3\u30b0\u30eb\u3067$400,000\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\uff08\u592b\u5a66\uff09\u3067$450,000\u3068\u3044\u3046\u7dda\u306b\u843d\u3061\u7740\u3044\u305f\u3088\u3046\u3067\u3059\u3002\u3053\u306e\u5c64\u304c\u3001\u4e00\u756a\u5897\u7a0e\u306e\u30c0\u30e1\u30fc\u30b8\u304c\u5927\u304d\u3044\u5c64\u3067\u3059\u3002\u3042\u3068\u306f\u6240\u5f97\u7a0e\u4ee5\u5916\u306e\u90e8\u5206\u3067\u3001\u30b7\u30f3\u30b0\u30eb\u3067$200,000\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\uff08\u592b\u5a66\uff09\u3067$250,000\u4ee5\u4e0a\u3060\u3068\u5c11\u3057\u3070\u304b\u308a\u306e\u75db\u624b\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u30df\u30c9\u30eb\u30af\u30e9\u30b9\u306b\u3068\u3063\u3066\u306e\u4e00\u756a\u306e\u6253\u6483\u306f\u3001\u30bd\u30fc\u30b7\u30e3\u30eb\u30fb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fb\u30bf\u30c3\u30af\u30b9\u304c2\uff05\u5897\u3048\u308b\u3053\u3068\uff08\u5897\u3048\u308b\u3068\u3044\u3046\u3088\u308a\u306f\u5143\u306b\u623b\u308b\u306e\u3067\u3059\u304c\uff09\u3067\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

The American Taxpayer Relief Act of 2012\u3068\u3044\u3046\u6cd5\u6848\u304c2013\u5e741\u67081\u65e5\u306b\uff08\u3084\u3063\u3068\uff01\uff09\u53ef\u6c7a\u3055\u308c\u3001\u305d\u308c\u307e\u3067\u9a12\u304c\u308c\u3066\u3044\u305fFiscal Cliff\u3000(\u8ca1\u653f\u306e\u5d16)\u3000\u61f8\u5ff5\u306f\u4e00\u5fdc\u306e\u89e3\u6c7a\u3092\u898b\u307e\u3057\u305f\u3002\u5e74\u672b\u5e74\u59cb\u3082\u8fd4\u4e0a\u3067\u9577\uff5e\u3044\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306b\u8010\u3048\u3066\u304f\u308c\u305f\u8b70\u4f1a\u306e\u7686\u3055\u3093\u306b\u306f\u8131\u5e3d\u3057\u307e\u3059\u304c\u3001\u3067\u3082\u3001\u306a\u3093\u304b\u91c8\u7136\u3068\u3057\u306a\u3044\u611f\u304c\u6b8b\u308a\u307e\u3059\u306d\u3002\u305d\u306eThe American Taxpayer Relief Act\u3001\u540d\u524d\u306bTaxpayer\u3068Relief\u3068\u3044\u3046\u8a00\u8449\u304c\u5165\u3063\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u3055\u305e\u304b\u3057\u7a0e\u8ca0\u62c5\u304c\u5c11\u306a\u304f\u306a\u308b\u304b\u3068\u671f\u5f85\u3057\u307e\u3059\u304c\u3001\u5b9f\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307b\u3068\u3093\u3069\u306e\u4eba\u306e\u5834\u5408\u306b\u3001\u7a0e\u8ca0\u62c5\u306f\u5897\u3048\u307e\u3059\u3002\u3067\u306f\u306a\u305cRelief\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308b\u306e\u304b\u3063\u3066\uff1f\u305d\u308c\u306f\u3001\u3053\u306e\u6cd5\u6848\u304c\u53ef\u6c7a\u3055\u308c\u306a\u3051\u308c\u3070\u3001<\/p>\n","protected":false},"author":1,"featured_media":2023,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"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","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[62],"tags":[49,60],"class_list":["post-2018","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-social-security","tag-60"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2013\/01\/2013-tax-calculator.png?fit=526%2C549&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p1OwA5-wy","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/2018","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=2018"}],"version-history":[{"count":5,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/2018\/revisions"}],"predecessor-version":[{"id":2134,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/2018\/revisions\/2134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media\/2023"}],"wp:attachment":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media?parent=2018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/categories?post=2018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/tags?post=2018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}