{"id":4608,"date":"2019-03-12T09:20:13","date_gmt":"2019-03-12T17:20:13","guid":{"rendered":"https:\/\/smartandresponsible.com\/blog\/?p=4608"},"modified":"2019-02-21T15:04:11","modified_gmt":"2019-02-21T23:04:11","slug":"home_capital_gain1","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/home_capital_gain1\/","title":{"rendered":"\u5bb6\u3092\u58f2\u3063\u305f\u6642\u306e\u7a0e\u91d1"},"content":{"rendered":"

\u4e00\u822c\u7684\u306b\u3001\u682a\u5f0f\u3084\u30d5\u30a1\u30f3\u30c9\u3084\u9aa8\u3068\u3046\u54c1\u3084\u30a2\u30fc\u30c8\u306a\u3069\u306e\u8cc7\u7523\u3092\u58f2\u3063\u305f\u6642\u3001\u3082\u3057\u3082\u5024\u4e0a\u304c\u308a\u76ca\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u306f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08IRA\u306a\u3069\u306e\u7a0e\u512a\u9047\u63aa\u7f6e\u306e\u3042\u308b\u53e3\u5ea7\u5185\u3067\u306e\u53d6\u5f15\u306a\u3069\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\uff09\u3002\u4e0d\u52d5\u7523\u3082\u8cc7\u7523\u3067\u3059\u306e\u3067\u3001\u7279\u306b\u6295\u8cc7\u76ee\u7684\u3067\u8cb7\u3063\u305f\u308f\u3051\u3067\u306a\u304f\u3068\u3082\u3001\u9577\u304f\u4f4f\u3093\u3060\u5bb6\u3092\u58f2\u3063\u3066\u5024\u4e0a\u304c\u308a\u76ca\u3092\u624b\u306b\u3057\u305f\u3089\u672c\u6765\u306a\u3089\u3070\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u306a\u306e\u3067\u3059\u304c\u3001\u304a\u305d\u3089\u304f\u5bb6\u3092\u58f2\u3063\u3066\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u3092\u6255\u3063\u305f\u4eba\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u306f\u306a\u3044\u306f\u305a\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u6301\u3061\u5bb6\u306b\u95a2\u3057\u3066\u306f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u306b\u306a\u308b\u5927\u304d\u306a\u512a\u9047\u63aa\u7f6e\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n

 <\/p>\n

$250,000\/$500,000\u306e\u63a7\u9664<\/h2>\n

\u5bb6\u3092\u58f2\u3063\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u306a\u3089\u3054\u5b58\u3058\u3067\u3057\u3087\u3046\u304c\u3001\u6301\u3061\u5bb6\u306e\u5834\u5408\u306f\u3001\u58f2\u5374\u524d\u306e5\u5e74\u9593\u306e\u3046\u3061\u3067\u901a\u7b972\u5e74\u9593\u3001\u81ea\u5b85\uff08Primary Residence)\u3068\u3057\u3066\u4f4f\u3093\u3067\u3044\u308c\u3070\u7a0e\u512a\u9047\u63aa\u7f6e\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5024\u4e0a\u304c\u308a\u76ca\uff08\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\uff09\u306e\u3046\u3061\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067Single Filing\u306e\u5834\u5408\u306f$250,000\u307e\u3067\u3001Married Filing\u3000Jointly\u306e\u5834\u5408\u306f\u4e8c\u4eba\u3067$500,000\u307e\u3067\u304c\u63a7\u9664\u3067\u304d\u308b\u3068\u3044\u3046\u63aa\u7f6e\u3067\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u3054\u592b\u5a66\u306710\u5e74\u524d\u306b$500,000\u3067\u8cfc\u5165\u3057\u3001\u73fe\u5728\u4fa1\u5024$850,000\u306e\u5bb6\u304b\u3089\u5f15\u3063\u8d8a\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u3042\u3068\u306f\u3068\u308a\u3042\u3048\u305a\u30ec\u30f3\u30c8\u306b\u51fa\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u30013\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3059\u308c\u3070\u3001\u904e\u53bb5\u5e74\u306e\u3046\u3061\u306e2\u5e74\u306e\u5c45\u4f4f\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3057\u307e\u3059\u306e\u3067\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u306f\u4e00\u5207\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u63a7\u9664\u306f2\u5e74\u3054\u3068\u306b\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u592b\u5a66\u306e\u5834\u5408\u3001\u6240\u6709\u304c\u9023\u540d\u3067\u306a\u304f\u3068\u3082\u3069\u3061\u3089\u304b\u3072\u3068\u308a\u306e\u540d\u7fa9\u3067\u3082\u5927\u4e08\u592b\u3067\u3059\u3002\u3069\u3061\u3089\u304b\u3072\u3068\u308a\u304c\u904e\u53bb5\u5e74\u306e\u3046\u30612\u5e74\u9593\u6240\u6709\u3057\u3001\u592b\u5a66\u3075\u305f\u308a\u30675\u5e74\u306e\u3046\u30612\u5e74\u4f4f\u3093\u3067\u3044\u308c\u3070\u3001\u4e8c\u4eba\u5206\u306e$500,000\u307e\u3067\u63a7\u9664\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u6240\u6709\u306e2\u5e74\u3068\u5c45\u4f4f\u306e2\u5e74\u306f\u540c\u4e00\u306e2\u5e74\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u90e8\u5206\u7684\u63a7\u9664\u3082\u3042\u308a\u3048\u308b<\/h2>\n

\u3082\u3057\u3082\u901a\u7b972\u5e74\u9593\u306e\u5c45\u4f4f\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u3069\u3046\u3057\u3066\u3082\u5f15\u8d8a\u3055\u306d\u3070\u306a\u3089\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u5bb6\u3092\u8cb7\u3063\u305f\u3089\u3059\u3050\u306b\u8ee2\u52e4\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u58f2\u3089\u3056\u308b\u3092\u5f97\u306a\u304b\u3063\u305f\u3001\u75c5\u6c17\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u75c5\u9662\u3084\u5bb6\u65cf\u306e\u8fd1\u304f\u306b\u8ee2\u5c45\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306a\u3069\u3001\u5bb6\u3092\u8cb7\u3046\u6642\u70b9\u3067\u306f\u4e88\u6e2c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u7406\u7531\u3067\u58f2\u5374\u306e\u904b\u3073\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u30012\u5e74\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u3068\u3082\u3001\u5c45\u4f4f\u3057\u305f\u671f\u9593\u3060\u3051\u306e\u90e8\u5206\u63a7\u9664\u304c\u52b9\u304f\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u30b7\u30f3\u30b0\u30eb\u306e\u65b9\u304c$300,000\u3067\u5bb6\u3092\u8cb7\u3063\u305f\u306e\u306b\u30011\u5e74\u3067\u8ee2\u52e4\u306b\u306a\u3063\u3066\u58f2\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u3068\u3053\u308d\u304c\u3001\u904e\u53bb\uff11\u5e74\u306f\u3059\u3054\u3044\u4e0d\u52d5\u7523\u30d6\u30fc\u30e0\u3067\u58f2\u308b\u6642\u306b\u306f$400,000\u306b\u306a\u3063\u3066\u3044\u305f\u2026\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u306f\u3001$250,000\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\uff58\u3000\u5b9f\u969b\u4f4f\u3093\u30601\u5e74\u00f7\u672c\u6765\u306e\u6761\u4ef6\u306e2\u5e74\u306e$125,000\u304c\u63a7\u9664\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u7d0d\u3081\u308b\u7a0e\u91d1\u306f\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u30ca\u30fc\u30b7\u30f3\u30b0\u30db\u30fc\u30e0\uff08\u9577\u671f\u4ecb\u8b77\u65bd\u8a2d\uff09\u306b\u5165\u308b\u3053\u3068\u306b\u306a\u308a\u5bb6\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u306f\u3001\u3055\u3089\u306b\u624b\u539a\u3044\u63aa\u7f6e\u304c\u3042\u308a\u30015\u5e74\u306e\u3046\u30612\u5e74\u306e\u5c45\u4f4f\u6761\u4ef6\u304c1\u5e74\u306b\u4e0b\u304c\u308a\u307e\u3059\u3002\u9577\u3044\u9593\u4f4f\u307f\u6163\u308c\u305f\u5bb6\u306b\u4e00\u4eba\u66ae\u3089\u3057\u3092\u3057\u3066\u3044\u305f\u65b9\u304c\u3001\u4ecb\u8b77\u304c\u5fc5\u8981\u306a\u72b6\u614b\u306b\u306a\u3063\u305f\u306e\u3067\u30ca\u30fc\u30b7\u30f3\u30b0\u30db\u30fc\u30e0\u306b\u5f15\u3063\u8d8a\u3057\u307e\u3057\u305f\u304c\u3001\u3044\u3064\u304b\u81ea\u5b85\u306b\u5e30\u308b\u53ef\u80fd\u6027\u3082\u6b8b\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u58f2\u3089\u305a\u306b\u6301\u3063\u305f\u307e\u307e\u3067\u3044\u307e\u3057\u305f\u3002\u7d50\u5c40\u81ea\u5b85\u306b\u623b\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u304f\u306a\u308a\u5bb6\u3092\u58f2\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5f15\u3063\u8d8a\u3057\u30664\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u3059\u308c\u3070\u30015\u5e74\u306e\u3046\u30611\u5e74\u306e\u5c45\u4f4f\u6761\u4ef6\u3092\u30af\u30ea\u30a2\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001$250,000\u30d5\u30eb\u306b\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u6b63\u78ba\u306b\u77e5\u308b<\/h2>\n

$300,000\u3067\u8cb7\u3063\u305f\u5bb6\u304c$600,000\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f\uff1f\u3068\u805e\u304b\u308c\u305f\u3089\u3001$300,000\u3068\u7b54\u3048\u305d\u3046\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5b9f\u306f\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u5b9f\u969b\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f\u3001<\/p>\n

\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\uff1d\u5bb6\u306e\u58f2\u4fa1\u3000\uff0d\u3000\u5bb6\u306e\u7a0e\u91d1\u4e0a\u306e\u30d9\u30fc\u30b9\u30b3\u30b9\u30c8\uff08Tax Basis)\u3000\uff0d\u3000\u8af8\u7d4c\u8cbb<\/p>\n

\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u5bb6\u306e\u7a0e\u91d1\u4e0a\u306e\u30d9\u30fc\u30b9\u30b3\u30b9\u30c8\uff08Tax Basis)\u306b\u306f\u3001\u5bb6\u306e\u8cfc\u5165\u4fa1\u683c\u3060\u3051\u3067\u306a\u304f\u3001\u5bb6\u3092\u8cb7\u3046\u305f\u3081\u306e\u8af8\u7d4c\u8cbb\u3001\u4e0d\u52d5\u7523\u30d6\u30ed\u30fc\u30ab\u30fc\u8cbb\u7528\u3001\u6cd5\u7684\u8cbb\u7528\u306a\u3069\u3082\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u8cfc\u5165\u3057\u3066\u304b\u3089\u65bd\u3057\u305f\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3001\u7269\u4ef6\u4fa1\u683c\u3092\u4e0a\u3052\u308b\u6539\u5584\uff08Improvements)\u3082\u542b\u307f\u307e\u3059\u3002\u8cfc\u5165\u4fa1\u683c$300,000\u3068\u8cfc\u5165\u7d4c\u8cbb$20,000\u3067\u8cfc\u5165\u3057\u3001\u305d\u306e\u5f8c$50,000\u304b\u3051\u3066\u30ad\u30c3\u30c1\u30f3\u3092\u65b0\u3057\u304f\u6539\u88c5\u3057\u305f\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u30d9\u30fc\u30b9\u30b3\u30b9\u30c8\u306f$370,000\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002\u5897\u7bc9\u3001\u30d7\u30fc\u30eb\u3001\u5c4b\u6839\u306e\u5f35\u66ff\u3048\u3001\u30d0\u30b9\u30bf\u30d6\u306e\u53d6\u308a\u63db\u3048\u306a\u3069\u3082\u3053\u306e\u6539\u5584\u30bf\u30a4\u30d7\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u30d9\u30fc\u30b9\u30b3\u30b9\u30c8\u3092\u4e0a\u3052\u308b\u6539\u5584\u306b\u3064\u3044\u3066\u306f\u3001\u30ec\u30b7\u30fc\u30c8\u306a\u3069\u306e\u60c5\u5831\u3092\u7ba1\u7406\u3057\u3066\u304a\u304f\u306e\u304c\u8ce2\u660e\u3067\u3059<\/p>\n

\u4e00\u65b9\u3067\u3001\u4fee\u7406\uff08Repair)\u306f\u30d9\u30fc\u30b9\u30b3\u30b9\u30c8\u306b\u306f\u52a0\u3048\u3089\u308c\u307e\u305b\u3093\u3002\u30da\u30f3\u30ad\u306e\u5857\u308a\u66ff\u3048\u3001\u58c1\u306e\u7a74\u306e\u4fee\u7406\u3001\u58ca\u308c\u305f\u30a2\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u4fee\u7406\u306a\u3069\u304c\u305d\u308c\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306e\u8a08\u7b97\u3067\u3001\u30d9\u30fc\u30b9\u30b3\u30b9\u30c8\u3068\u3068\u3082\u306b\u5dee\u3057\u5f15\u304f\u8af8\u7d4c\u8cbb\u306b\u306f\u3001\u58f2\u5374\u6642\u306e\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u30b3\u30b9\u30c8\u3084\u4e0d\u52d5\u7523\u30d6\u30ed\u30fc\u30ab\u30fc\u624b\u6570\u6599\u3001\u30bf\u30a4\u30c8\u30eb\u4fdd\u967a\u8cbb\u3001\u5404\u7a2e\u5ba3\u4f1d\u8cbb\u3001\u6cd5\u7684\u7d4c\u8cbb\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

\u3072\u3068\u308a$250,000\u3001\u3075\u305f\u308a\u3067$500,000\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u63a7\u9664\u304c\u3042\u308b\u306e\u3067\u3001\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3084\u8af8\u7d4c\u8cbb\u3092\u30d9\u30fc\u30b9\u30b3\u30b9\u30c8\u306b\u304f\u52a0\u3048\u306a\u304f\u3068\u3082\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u304b\u3068\u306f\u601d\u3044\u307e\u3059\u304c\u3001\u3044\u3064\u5bb6\u3092\u58f2\u308b\u304b\u3001\u4e0d\u52d5\u7523\u5e02\u5834\u304c\u3069\u3046\u306a\u308b\u304b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u304b\u3089\u3001\u5ff5\u306e\u305f\u3081\u8a18\u9332\u306f\u3068\u3063\u3066\u304a\u304f\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

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