{"id":4239,"date":"2018-01-16T11:22:06","date_gmt":"2018-01-16T19:22:06","guid":{"rendered":"http:\/\/smartandresponsible.com\/blog\/?p=4239"},"modified":"2018-10-04T16:44:08","modified_gmt":"2018-10-05T00:44:08","slug":"tax_reform","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/tax_reform\/","title":{"rendered":"\u30c8\u30e9\u30f3\u30d7\u7a0e\u6539\u9769\u3067\u3069\u3046\u5909\u308f\u308b\uff1f"},"content":{"rendered":"

\u6628\u5e7412\u670820\u65e5\u306b\u3001\u4e0b\u9662\u3067\u8cdb\u6210\uff12\uff12\uff14\u3001\u53cd\u5bfe\uff12\uff10\uff11\uff08\u6c11\u4e3b\u515a\u3067\u8cdb\u6210\u306f\u30bc\u30ed\u3001\u5171\u548c\u515a\u3067\u308212\u8b70\u54e1\u304c\u53cd\u5bfe\uff09\u3067\u53ef\u6c7a\u3055\u308c\uff08\u6b63\u3057\u304f\u306f\u518d\u53ef\u6c7a\uff09\u3001\u6b21\u3044\u306712\u670822\u65e5\u306b\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\u304c\u7f72\u540d\u3092\u3057\u3001\u7a0e\u5236\u6539\u9769\u6cd5\u304c\u6210\u7acb\u3057\u307e\u3057\u305f\u3002\u5bcc\u88d5\u5c64\u3070\u304b\u308a\u304c\u512a\u9047\u3055\u308c\u308b\u30fb\u30fb\u30fb\u3068\u3044\u3046\u975e\u96e3\u306e\u58f0\u304c\u5927\u304d\u3044\u6539\u9769\u6cd5\u3067\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

2018\u5e74\u306e4\u670818\u65e5\u307e\u3067\u306b\u7533\u8acb\u3059\u308b2017\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u307e\u3067\u306f\u3001\u6539\u9769\u524d\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u3044\u307e\u3059\u30022019\u5e74\u306b\u7533\u8acb\u3059\u308b2018\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u304b\u3089\u65b0\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u65b0\u5236\u5ea6\u3082\u73fe\u6642\u70b9\u3067\u306f\u6c38\u4e45\u306b\u52b9\u529b\u304c\u3042\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4eca\u56de\u5236\u5b9a\u3055\u308c\u305f\u500b\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u307b\u3068\u3093\u3069\u306e\u9805\u76ee\u304c2025\u5e74\u4ee5\u964d\u306f\u7121\u52b9\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3059\u3002\u4e00\u65b9\u3067\u30d3\u30b8\u30cd\u30b9\u95a2\u9023\u306e\u6539\u5b9a\u306f\u671f\u9650\u306a\u3057\u306b\u6709\u52b9\u3067\u3059\u3002\u6539\u9769\u524d\u3068\u6539\u9769\u5f8c\u306e\u5909\u66f4\u70b9\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u7a0e\u7387<\/h2>\n

 <\/p>\n

\u6539\u9769\u524d\u306e\u6240\u5f97\u3054\u3068\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u3069\u306e\u6240\u5f97\u30ec\u30d9\u30eb\u3067\u3082\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u6539\u9769\u524d<\/u><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Single Filers<\/strong><\/td>\n<\/tr>\n
\u7a0e\u7387<\/strong><\/td>\n\u8ab2\u7a0e\u6240\u5f97<\/strong><\/td>\n<\/tr>\n
10 percent<\/td>\nUp to $9,325<\/td>\n<\/tr>\n
15 percent<\/td>\n$9,326-$37,950<\/td>\n<\/tr>\n
25 percent<\/td>\n$37,951-$91,900<\/td>\n<\/tr>\n
28 percent<\/td>\n$91,901-$191,650<\/td>\n<\/tr>\n
33 percent<\/td>\n$191,651-$416,700<\/td>\n<\/tr>\n
35 percent<\/td>\n$416,701-$418,400<\/td>\n<\/tr>\n
39.6 percent<\/td>\nOver $418,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Married, Filing Jointly<\/strong><\/td>\n<\/tr>\n
\u7a0e\u7387<\/strong><\/td>\n\u8ab2\u7a0e\u6240\u5f97<\/strong><\/td>\n<\/tr>\n
10 percent<\/td>\nUp to $18,650<\/td>\n<\/tr>\n
15 percent<\/td>\n$18,651-$75,900<\/td>\n<\/tr>\n
25 percent<\/td>\n$75,901-$153,100<\/td>\n<\/tr>\n
28 percent<\/td>\n$153,101-$233,350<\/td>\n<\/tr>\n
33 percent<\/td>\n$233,351-$416,700<\/td>\n<\/tr>\n
35 percent<\/td>\n$416,701-$470,700<\/td>\n<\/tr>\n
39.6 percent<\/td>\nOver $470,700<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong>\u65b0\u5236\u5ea6<\/u><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Single Filers<\/strong><\/td>\n<\/tr>\n
\u7a0e\u7387<\/strong><\/td>\n\u8ab2\u7a0e\u6240\u5f97<\/strong><\/td>\n<\/tr>\n
10 percent<\/td>\nUp to $9,525<\/td>\n<\/tr>\n
12 percent<\/td>\n$9,526-$38,700<\/td>\n<\/tr>\n
22 percent<\/td>\n$38,701-$82,500<\/td>\n<\/tr>\n
24 percent<\/td>\n$82,501-$157,500<\/td>\n<\/tr>\n
32 percent<\/td>\n$157,501-$200,000<\/td>\n<\/tr>\n
35 percent<\/td>\n$200,001-$500,000<\/td>\n<\/tr>\n
37 percent<\/td>\nOver $500,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Married, Filing Jointly<\/strong><\/td>\n<\/tr>\n
\u7a0e\u7387<\/strong><\/td>\n\u8ab2\u7a0e\u6240\u5f97<\/strong><\/td>\n<\/tr>\n
10 percent<\/td>\nUp to $19,050<\/td>\n<\/tr>\n
12 percent<\/td>\n$19,051-$77,400<\/td>\n<\/tr>\n
22 percent<\/td>\n$77,401-$165,000<\/td>\n<\/tr>\n
24 percent<\/td>\n$165,001-$315,000<\/td>\n<\/tr>\n
32 percent<\/td>\n$315,001-$400,000<\/td>\n<\/tr>\n
35 percent<\/td>\n$400,001-$600,000<\/td>\n<\/tr>\n
37 percent<\/td>\nOver $600,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Alternative Minimum Tax (AMT)<\/h2>\n

\u3042\u308b\u7a0b\u5ea6\u4ee5\u4e0a\u306e\u6240\u5f97\u8005\u306b\u5bfe\u3057\u3066\u306fAMT<\/a>\u306e\u8a08\u7b97\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3001\u305d\u308c\u304cRegular Tax(\u4e0a\u56f3\u306e\u7a0e\u7387\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u308b)\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u306b\u306f\u3001AMT\u3068Regular Tax\u306e\u5dee\u984d\u5206\u3092\u8ffd\u52a0\u3067\u7a0e\u91d1\u3068\u3057\u3066\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6539\u9769\u5f8c\u306f\u3001Exemption\u306e\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u307e\u305fException\u306e\u6e1b\u984d\u304c\u59cb\u307e\u308b\uff08Phase out\u304c\u59cb\u307e\u308b\uff09\u53ce\u5165\u30ec\u30d9\u30eb\u3082\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u3088\u308a\u9ad8\u6240\u5f97\u8005\u3067\u3042\u3063\u3066\u3082\u3088\u308a\u591a\u304f\u306eExemption\u304c\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n
\u00a0<\/strong><\/td>\nSingle filers<\/strong><\/td>\nMarried, filing jointly<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nExemption<\/strong><\/td>\nPhase out begins at<\/strong><\/td>\nExemption<\/strong><\/td>\nPhase out begins at<\/strong><\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n$54,300<\/td>\n$120,700<\/td>\n$84,500<\/td>\n$160,900<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\n$70,300<\/td>\n$500,000<\/td>\n$109,400<\/td>\n$1 million<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Standard Deduction<\/h2>\n

\u8ab2\u7a0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u63a7\u9664\u984d\u3092\u6c7a\u3081\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u9805\u76ee\u5225\u306b\u3072\u3068\u3064\u305a\u3064\u63a7\u9664\u3057\u3066\u3044\u304f\u65b9\u6cd5\uff08Itemized Deduction\uff09\u3068\u3042\u3089\u304b\u3058\u3081\u5b9a\u307e\u3063\u305f\u5b9a\u984d\u3092\u4e00\u62ec\u63a7\u9664\u3059\u308b\u65b9\u6cd5\uff08Standard Deduction\uff09<\/a>\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5f8c\u8005\u306eStandard Deduction\u306e\u984d\u3082\u6539\u5b9a\u306b\u306a\u308a\u3001\u6b21\u306e\u3088\u3046\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u6301\u3061\u5bb6\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u30d7\u30ed\u30d1\u30c6\u30a3\u7a0e\u3084\u30e2\u30fc\u30b2\u30fc\u30b8\u5229\u5b50\u63a7\u9664\u306a\u3069\u3092\u5229\u7528\u3067\u304d\u308b\u308f\u3051\u3067\u3082\u306a\u304f\u3001\u533b\u7642\u8cbb\u3084\u305d\u306e\u4ed6\u306eItemized Deduction\u3082\u5927\u3057\u305f\u984d\u3067\u306f\u306a\u3044\u4e16\u5e2f\u3067\u306f\u3001\u3088\u308a\u591a\u304f\u306eStandard Deduction\u3092\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
<\/td>\nSingle filers<\/strong><\/td>\nMarried, filing jointly<\/strong><\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n$6,350<\/td>\n$12,700<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\n$12,000<\/td>\n$24,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Personal Exemption<\/h2>\n

Personal Exemption\u306f\u57fa\u790e\u514d\u9664\u984d\u3067\u3042\u308a\u3001\u3072\u3068\u308a\u3042\u305f\u308a\u306eExemption\u984d\u3092Tax Payer\u81ea\u8eab\u3084Dependent\u306e\u4eba\u6570\u5206\u3001\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u6539\u9769\u5f8c\u306f\u3053\u306e\u57fa\u790e\u63a7\u9664\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002Standard Deduction\u304c\u5897\u3048\u308b\u4e00\u65b9\u3067\u3001\u591a\u304f\u306e\u4e16\u5e2f\u3067\u5bb6\u65cf\u306e\u4eba\u6570\u3060\u3051\u30af\u30ec\u30fc\u30e0\u3067\u304d\u305f\u3053\u306e\u63a7\u9664\u304c\u5ec3\u6b62\u306b\u306a\u308a\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
<\/td>\nExemption<\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n$4,050 per person<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\n\u5ec3\u6b62<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Child Tax Credit<\/h2>\n

17\u6b73\u4ee5\u4e0b\u306e\u5b50\u3069\u3082\u3072\u3068\u308a\u306b\u3064\u304d\u3001\u5f97\u3089\u308c\u308b\u30bf\u30c3\u30af\u30b9\u30af\u30ec\u30b8\u30c3\u30c8\u306e\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u3068\u3082\u306b\u3001Phase out\u306e\u958b\u59cb\u6240\u5f97\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u3088\u308a\u9ad8\u6240\u5f97\u8005\u5c64\u3067\u3082\u3053\u306e\u30bf\u30c3\u30af\u30b9\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002Personal Exemption\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u304c\u3001\u5b50\u3069\u3082\u304c\u3044\u308b\u5bb6\u5ead\u3067\u306f\u3001\u305f\u3068\u3048\u304b\u306a\u308a\u306e\u9ad8\u6240\u5f97\u8005\u3067\u3042\u3063\u3066\u3082\u591a\u304f\u306eCredit\u3092\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4f4e\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u7a0e\u91d1\u3092\u6255\u3046\u7fa9\u52d9\u304c\u306a\u304f\u3068\u3082\u3001\u5b50\u3069\u3082\u3072\u3068\u308a\u306b\u3064\u304d$1,400\u307e\u3067\u306f\u88dc\u52a9\u91d1\u3092\u3082\u3089\u3048\u308b\uff08Non-refundable\uff09\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n
<\/td>\nMarried, filing jointly<\/td>\n<\/tr>\n
Tax Credit<\/td>\nPhase out starts at<\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n$1,000 per child<\/td>\n$110,000<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\n$2,000 per child ($1,400 is refundable)<\/td>\n$400,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

State and Local Tax Deductions<\/h2>\n

Itemized Deduction\u3092\u9078\u3093\u3060\u5834\u5408\u306e\u63a7\u9664\u306e\u4e00\u9805\u76ee\u3067\u3042\u308b\u5dde\u30fb\u30ed\u30fc\u30ab\u30eb\u6240\u5f97\u7a0e\u7a0e\u3001\u5dde\u306e\u6d88\u8cbb\u7a0e\u3001\u30d7\u30ed\u30d1\u30c6\u30a3\u7a0e\u306e\u63a7\u9664\u304c$10,000\u307e\u3067\u306e\u9650\u5ea6\u306b\u5909\u66f4\u306b\u306a\u308a\u307e\u3059\u3002\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u3084\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u306a\u3069\u3001\u5dde\u306e\u6240\u5f97\u7a0e\u3084\u30d7\u30ed\u30d1\u30c6\u30a3\u7a0e\u304c\u9ad8\u984d\u3067\u3001\u3086\u3046\u306b$10,000\u3092\u8d8a\u3057\u3066\u3057\u307e\u3046\u5dde\u306e\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u306f\u975e\u5e38\u306b\u624b\u75db\u3044\u7d50\u679c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
<\/td>\n\u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n\u5168\u984d<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\n$10,000\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h2>\n

Mortgage Deductions<\/h2>\n

Itemized Deduction\u3092\u9078\u3093\u3060\u5834\u5408\u306e\u63a7\u9664\u306e\u4e00\u9805\u76ee\u3067\u3042\u308b\u30e2\u30fc\u30b2\u30fc\u30b8\u30ed\u30fc\u30f3\u306e\u5229\u5b50\u63a7\u9664\u306f\u3001\u3053\u308c\u307e\u3067\u3082\u30e2\u30fc\u30b2\u30fc\u30b8\u984d\u306b\u9650\u5ea6\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u9650\u5ea6\u984d\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3053\u308c\u306f\u65b0\u898f\u30e2\u30fc\u30b2\u30fc\u30b8\u306b\u3064\u3044\u3066\u306e\u307f\u3067\u3001\u65e2\u5b58\u30e2\u30fc\u30b2\u30fc\u30b8\u306f\u3053\u308c\u307e\u3067\u306e\u9650\u5ea6\u984d\u304c\u305d\u306e\u307e\u307e\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u30a8\u30af\u30a4\u30c6\u30a3\u30ed\u30fc\u30f3\u306e\u5229\u5b50\u63a7\u9664\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002\u5bb6\u306e\u5024\u6bb5\u304c\u6bd4\u8f03\u7684\u4f4e\u3044\u5dde\u3067\u306f\u554f\u984c\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u3067\u3059\u304c\u3001\u4e0a\u8a18\u540c\u69d8\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u3084\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u306a\u3069\u4e0d\u52d5\u7523\u4fa1\u683c\u304c\u9ad8\u304f\u3001\u30e2\u30fc\u30b2\u30fc\u30b8\u984d\u3082\u9ad8\u3044\u5dde\u3067\u306f\u3001\u5229\u5b50\u306e\u63a7\u9664\u304c\u90e8\u5206\u7684\u306b\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3001$750,000\u4ee5\u4e0a\u306e\u30e2\u30fc\u30b2\u30fc\u30b8\u304c\u7d44\u3081\u308b\u6240\u5f97\u304c\u3042\u308b\u4eba\u304c\u5f71\u97ff\u3092\u53d7\u3051\u308b\u308f\u3051\u3067\u3001\u305d\u306e\u610f\u5473\u3067\u306f\u4e2d\u7d1a\u307e\u3067\u306e\u5c64\u3078\u306e\u5f71\u97ff\u306f\u5c11\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u30a8\u30af\u30a4\u30c6\u30a3\u30ed\u30fc\u30f3\u306e\u5229\u5b50\u63a7\u9664\u5ec3\u6b62\u306f\u4e2d\u7d1a\u307e\u3067\u306e\u5c64\u3082\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5b66\u8cbb\u3084\u5bb6\u306e\u6539\u88c5\u306a\u3069\u306e\u4e2d\u77ed\u671f\u7684\u304a\u91d1\u306e\u5de5\u9762\u3092\u30a8\u30a4\u30af\u30a4\u30c6\u30a3\u30ed\u30fc\u30f3\u3067\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u3053\u308c\u307e\u3067\u5229\u5b50\u306e\u63a7\u9664\u304c\u3067\u304d\u307e\u3057\u305f\u304c\u3001\u4eca\u5f8c\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/del><\/p>\n

\u5f53\u521d\u30a8\u30af\u30a4\u30c6\u30a3\u30ed\u30fc\u30f3\u306e\u5229\u5b50\u306f\u63a7\u9664\u4e0d\u53ef\u3068\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u300c\u30ed\u30fc\u30f3\u304c\u5bb6\u306e\u5897\u8a2d\u30fb\u6539\u7bc9\u30fb\u6539\u88c5\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u305f\u5834\u5408\u306f\u5229\u5b50\u63a7\u9664\u53ef\u80fd\u300d\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n\n\n\n\n\n
<\/td>\n\u30e2\u30fc\u30b2\u30fc\u30b8\u984d<\/strong><\/td>\n\u30a8\u30af\u30a4\u30c6\u30a3\u30ed\u30fc\u30f3\u984d<\/strong><\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n$1.1 million<\/td>\n$100,000<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\n$750,000<\/p>\n

\u305f\u3060\u3057\u65e2\u5b58\u30ed\u30fc\u30f3\u306fup to $1.1 million\u306e\u307e\u307e<\/td>\n

\u5ec3\u6b62<\/del><\/p>\n

\u30ed\u30fc\u30f3\u304c\u5bb6\u306e\u5897\u8a2d\u30fb\u6539\u7bc9\u30fb\u6539\u88c5\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u305f\u5834\u5408\u306f\u5229\u5b50\u63a7\u9664\u53ef\u80fd<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Medical Expense Deduction<\/h2>\n

Itemized Deduction\u3092\u9078\u3093\u3060\u5834\u5408\u306e\u63a7\u9664\u306e\u4e00\u9805\u76ee\u3067\u3042\u308b\u533b\u7642\u8cbb\u63a7\u9664\u306f\u3001\u3088\u308a\u63a7\u9664\u304c\u53d7\u3051\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001AGI\u306b\u5bfe\u3057\u3066\u304b\u306a\u308a\u9ad8\u3044\u533b\u7642\u8cbb\u304c\u306a\u3044\u304b\u304e\u308a\u63a7\u9664\u306f\u304d\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u305d\u308c\u307b\u3069\u591a\u304f\u306e\u5bb6\u5ead\u3067\u95a2\u4fc2\u304c\u3042\u308b\u3068\u306f\u601d\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n
<\/td>\n\u533b\u7642\u8cbb\u63a7\u9664<\/strong><\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\nAGI\u306e10\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\nAGI\u306e7.5\uff05\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u00a0<\/strong><\/p>\n

Limits on Itemized Deductions<\/h2>\n

\u3053\u308c\u307e\u3067\u306fItemized Deduction\u306e\u30c8\u30fc\u30bf\u30eb\u984d\u306b\u9650\u5ea6\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u5f8c\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3001State and Local Tax Deduction\u3084Mortgage Deduction\u306e\u9805\u76ee\u5225\u306e\u9650\u5ea6\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u306e\u3067\u3001Charitable\u3000Donation\u3084Investment Interest Expense\u306a\u3069\u306e\u63a7\u9664\u984d\u304c\u591a\u984d\u3067\u306a\u3044\u9650\u308a\u3001\u9650\u5ea6\u5ec3\u6b62\u306f\u305d\u308c\u307b\u3069\u610f\u5473\u306e\u3042\u308b\u5909\u5316\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u53cd\u5bfe\u306b\u3001Charitable\u3000Donation\u3084Investment Interest Expense\u306a\u3069\u304c\u9ad8\u984d\u306b\u306a\u308b\u9ad8\u6240\u5f97\u8005\u3067\u306f\u7bc0\u7a0e\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n
<\/td>\nMarried, filing jointly<\/strong><\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n\u53ce\u5165\u304c$313,800\u3092\u8d85\u3048\u308b\u3068\u63a7\u9664\u306ePhase out\u958b\u59cb<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\nPhase out\u306f\u5ec3\u6b62\u3001\u5168\u984d\u63a7\u9664<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Estate Tax<\/strong><\/h2>\n

\u76f8\u7d9a\u306b\u304a\u3044\u3066\u306f\u3001$5.49\u30df\u30ea\u30aa\u30f3\u4ee5\u4e0a\u306e\u8cc7\u7523\u3078\u306e\u8ab2\u7a0e\u304c$11.2\u30df\u30ea\u30aa\u30f3\u4ee5\u4e0a\u3067\u8ab2\u7a0e\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3002\u5bcc\u88d5\u5c64\u304c\u975e\u8ab2\u7a0e\u3067\u76f8\u7d9a\u3067\u304d\u308b\u984d\u304c\u5897\u3048\u307e\u3057\u305f\u3002<\/p>\n\n\n\n\n\n
<\/td>\n\u8ab2\u7a0e<\/strong><\/td>\n<\/tr>\n
\u6539\u9769\u524d<\/strong><\/td>\n$5.49 million\u4ee5\u4e0a\u306e\u30a8\u30b9\u30c6\u30fc\u30c8<\/td>\n<\/tr>\n
\u6539\u9769\u5f8c<\/strong><\/td>\n$11.2\u3000million\u4ee5\u4e0a\u306e\u30a8\u30b9\u30c6\u30fc\u30c8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Corporate Taxes<\/h2>\n

\u3053\u308c\u307e\u3067\u306eCorporate Tax(\u6cd5\u4eba\u7a0e)\u306e\u6700\u9ad8\u7a0e\u7387\u306f35\uff05\u3067\u3057\u305f\u304c\u3001\u3053\u308c\u304c21%\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002\u540c\u6642\u306bCorporate AMT\u306f\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002\u7bc0\u7a0e\u306b\u3088\u308a\u4f01\u696d\u306b\u6b8b\u3063\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u3001\u96c7\u7528\u306e\u5897\u52a0\u3092\u5f15\u304d\u8d77\u3053\u3057\u3001\u7d4c\u6e08\u6210\u9577\u306b\u3064\u306a\u304c\u308b\u3068\u3044\u3046\u306e\u304c\u30c8\u30e9\u30f3\u30d7\u653f\u6a29\u306e\u898b\u901a\u3057\u3067\u3059\u3002<\/p>\n

\u00a0<\/strong><\/p>\n

Pass-Through Business Taxes<\/h2>\n

Sole proprietorships\u3001Limited Liability Company\u3001Partnership\u306a\u3069\u306e\u30d3\u30b8\u30cd\u30b9\u5f62\u614b\u306f\u3001\u6cd5\u4eba\u7a0e\u3092\u652f\u6255\u3046\u4ee3\u308f\u308a\u306b\u3001\u30aa\u30fc\u30ca\u30fc\u304c\u5f97\u305f\u30d7\u30ed\u30d5\u30a3\u30c3\u30c8\u3092\u30aa\u30fc\u30ca\u30fc\u306e\u500b\u4eba\u6240\u5f97\u3068\u3068\u3082\u306b\u6240\u5f97\u7a0e\u3068\u3057\u3066\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u6539\u9769\u5f8c\u306f\u3001\u3053\u306e\u30d7\u30ed\u30d5\u30a3\u30c3\u30c8\u306b\u4e00\u5f8b20%\u306e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff08Married, filing jointly\u3067\u53ce\u5165$315,000\u4ee5\u4e0a\u3067Phase out\u3042\u308a\uff09\u3002<\/p>\n

 <\/p>\n

\u307e\u3068\u3081\u308b\u3068\u30fb\u30fb<\/h1>\n
    \n
  • \u5168\u4f53\u7684\u306b\u500b\u4eba\u306b\u5bfe\u3059\u308b\u7bc0\u7a0e\u3088\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u5bfe\u3057\u3066\u306e\u7bc0\u7a0e\u52b9\u679c\u306e\u65b9\u304c\u5927\u304d\u3044\u3002\u30d3\u30b8\u30cd\u30b9\u306b\u5bfe\u3057\u3066\u306e\u7bc0\u7a0e\u306f\u671f\u9650\u306a\u3057\u3001\u500b\u4eba\u306b\u5bfe\u3057\u3066\u306e\u7bc0\u7a0e\u306f2025\u5e74\u4ee5\u964d\u306f\u7121\u52b9\u3002<\/li>\n<\/ul>\n
      \n
    • \u500b\u4eba\u306b\u5bfe\u3057\u3066\u306e\u7bc0\u7a0e\u3082\u3001\u4f4e\u6240\u5f97\u8005\u3088\u308a\u9ad8\u6240\u5f97\u8005\u306b\u5bfe\u3057\u3066\u3088\u308a\u5927\u304d\u306a\u7bc0\u7a0e\u3068\u306a\u308b\u3002<\/li>\n<\/ul>\n
        \n
      • \u6539\u9769\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u7d2f\u9032\u8ab2\u7a0e\u306e\u3057\u304f\u307f\u3092\u3088\u308a\u300c\u975e\u7d2f\u9032\u300d\u306b\u3057\u3001\u300c\u4f4e\u6240\u5f97\u8005\u306f\u5c11\u306a\u304f\u53ce\u3081\u3001\u9ad8\u6240\u5f97\u8005\u306f\u3088\u308a\u591a\u304f\u53ce\u3081\u308b\u300d\u3068\u3044\u3046\u7d2f\u9032\u8ab2\u7a0e\u306e\u52b9\u679c\u3092\u3088\u308a\u8584\u304f\u3059\u308b\u3082\u306e\u3068\u306a\u308b\u30022019\u5e74\u306b\u5bfe\u3059\u308b\u7bc0\u7a0e\u52b9\u679c\u306e\u8a66\u7b97\u306f\u4e0b\u8a18\u306e\u901a\u308a\uff1a<\/li>\n<\/ul>\n

        \"\"<\/p>\n

        \u7bc0\u7a0e\u52b9\u679c\u306e\u305f\u3081\u3001\u8ab2\u7a0e\u5f8c\u306e\u6240\u5f97\u306f\u5168\u6240\u5f97\u30ec\u30d9\u30eb\u3067\u5897\u52a0\u3059\u308b\u304c\u3001\u4e00\u822c\u7684\u306b\u6240\u5f97\u304c\u5927\u304d\u3044\u307b\u3069\u7bc0\u7a0e\u306e\u5ea6\u5408\u3044\u3082\u5927\u304d\u3044\u3002Lowest Quintile(\u6240\u5f97\u30ec\u30d9\u30eb\u306e\u30dc\u30c8\u30e020%)\u3067\u306f0.3\uff05\u306e\u8ab2\u7a0e\u5f8c\u6240\u5f97\u306e\u5897\u52a0\u306b\u3068\u3069\u307e\u308a\u3001\u984d\u306b\u3057\u3066$50\u3002\u4e00\u65b9\u3067Top Quintile(\u30c8\u30c3\u30d720%)\u3067\u306f2.2%\u306e\u5897\u52a0\u3067\u3001\u984d\u306b\u3057\u3066$5,740\u3068\u306a\u308b\u3002Top Quintile\u306e\u4e2d\u3092\u3055\u3089\u306b\u30d6\u30ec\u30a4\u30af\u30c0\u30a6\u30f3\u3059\u308b\u3068\u3001\u30c8\u30c3\u30d7\u306e95\uff5e99\u30d1\u30fc\u30bb\u30f3\u30bf\u30a4\u30eb\uff08\u30c8\u30c3\u30d7\uff11\uff05\u3092\u9664\u304f\u30c8\u30c3\u30d75\uff05\u4ee5\u5185\u306e\u5c64\uff09\u3067\u6700\u3082\u7bc0\u7a0e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u304c\u5927\u304d\u304f3.5\uff05\u3001\u984d\u306b\u3057\u3066$11,610\u306e\u7bc0\u7a0e\u3002\u30c8\u30c3\u30d71%\u3084\u30c8\u30c3\u30d70.1%\u3067\u306f\u3001\u305d\u308c\u3088\u308a\u4f4e\u3044\u7bc0\u7a0e\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u984d\u306b\u3059\u308b\u3068\u305d\u308c\u305e\u308c\u7bc0\u7a0e\u984d\u306f$34,130\u3001$85,640\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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