{"id":5351,"date":"2020-03-31T13:12:18","date_gmt":"2020-03-31T21:12:18","guid":{"rendered":"https:\/\/smartandresponsible.com\/blog\/?p=5351"},"modified":"2020-04-01T11:54:32","modified_gmt":"2020-04-01T19:54:32","slug":"%e3%82%b3%e3%83%ad%e3%83%8a%e7%b5%8c%e6%b8%88%e5%af%be%e7%ad%96%e3%80%80cares-act%e3%81%ae%e6%a6%82%e8%a6%81","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/%e3%82%b3%e3%83%ad%e3%83%8a%e7%b5%8c%e6%b8%88%e5%af%be%e7%ad%96%e3%80%80cares-act%e3%81%ae%e6%a6%82%e8%a6%81\/","title":{"rendered":"\u30b3\u30ed\u30ca\u7d4c\u6e08\u5bfe\u7b56\u3000CARES ACT\u306e\u6982\u8981"},"content":{"rendered":"\n<p>\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u652f\u63f4\u30fb\u6551\u6e08\u30fb\u7d4c\u6e08\u5b89\u5168\u4fdd\u969c\uff08The Coronavirus Aid, Relief, and Economic Security Act\u2015\u982d\u6587\u5b57\u3092\u3068\u3063\u3066CARES ACT)\u306b\u3064\u3044\u3066\u30013\u670825\u65e5\u306b\u4e0a\u9662\u3092\u6e80\u5834\u4e00\u81f4\uff08\u8cdb\u621096\u7968\u3001\u53cd\u5bfe0\u7968\uff09\u3067\u901a\u904e\u300127\u65e5\u306b\u4e0b\u9662\u3067\u3082\u767a\u58f0\u6295\u7968\u3067\u53ef\u6c7a\u3055\u308c\u307e\u3057\u305f\u3002COVID-19\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u3088\u308b\u30a2\u30e1\u30ea\u30ab\u7d4c\u6e08\u3078\u306e\u88ab\u5bb3\u3092\u5c11\u3057\u3067\u3082\u548c\u3089\u3052\u308b\u305f\u3081\u306e\u7dcf\u984d\uff042\u30c8\u30ea\u30ea\u30aa\u30f3\u306e\u6551\u6e08\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u3059\u3002\u3053\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u306f\u4e2d\u5c0f\u4f01\u696d\u3084\u30d3\u30b8\u30cd\u30b9\u3078\u306e\u6551\u6e08\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u500b\u4eba\u3084\u3054\u5bb6\u5ead\u306b\u95a2\u3059\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u6982\u8981\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30ea\u30ab\u30d0\u30ea\u30fc\u30fb\u30ea\u30d9\u30fc\u30c8\u306e\u652f\u7d66<\/h2>\n\n\n\n<p>\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3001\u72ec\u8eab\u3067$1,200\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\u30ea\u30bf\u30fc\u30f3\u306e\u592b\u5a66\u3067$2,400\u3001\u30d7\u30e9\u30b9\u201cQualifying Child\u201d\u3072\u3068\u308a\u306b\u3064\u304d$500\u3092\u30bf\u30c3\u30af\u30b9\u30af\u30ec\u30b8\u30c3\u30c8\u3068\u3057\u3066\u652f\u7d66\u3057\u307e\u3059\u30022020\u5e74\u5206\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u30ea\u30d5\u30a1\u30f3\u30c9\u3055\u308c\u308b\u984d\u306e\u524d\u5012\u3057\u30ea\u30d5\u30a1\u30f3\u30c9\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u672c\u6765\u306a\u3089\u3070\u3001\u3053\u306e\u6761\u4ef6\u306b\u5408\u81f4\u3059\u308b\u7d0d\u7a0e\u8005\u304c\u30012020\u5e74\u5206\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3092\u884c\u3063\u305f\u6642\u70b9 \uff082021\u5e74\u306e\u30ea\u30bf\u30fc\u30f3\u671f\u65e5\u307e\u3067\u306b\uff09 \u3067\u306f\u3058\u3081\u3066\u5f97\u3089\u308c\u308b\u30bf\u30c3\u30af\u30b9\u30af\u30ec\u30b8\u30c3\u30c8\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3092\u524d\u5012\u3057\u3067\u4eca\u9069\u7528\u3057\u73fe\u91d1\u652f\u7d66\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u30bf\u30c3\u30af\u30b9\u30af\u30ec\u30b8\u30c3\u30c8\u306f\u3001\u6761\u4ef6\u3055\u3048\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u5fc5\u305a\u30bf\u30c3\u30af\u30b9\u30af\u30ec\u30b8\u30c3\u30c8\uff08Refundable Credit\uff09\u3067\u6240\u5f97\u7a0e\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3082\u3089\u3048\u307e\u3059\u3002 <\/p>\n\n\n\n<p>\u53ce\u5165\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001adjusted gross income (AGI)\u304c\u72ec\u8eab\u3067$75,000\u3001heads of household \u3067$112,500\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\u30ea\u30bf\u30fc\u30f3\u306e\u592b\u5a66\u3067$150,000\u3092\u8d85\u3048\u306a\u3044\u7d0d\u7a0e\u8005\u304c\u5bfe\u8c61\u3067\u3059\u3002\u6240\u5f97\u91d1\u984d\u304c\u3053\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u3068\u3001$100\u8d85\u3048\u308b\u3054\u3068\u306b$5\u7a0e\u984d\u63a7\u9664\u984d\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002\u3067\u3059\u306e\u3067\u3001AGI\u304c\u72ec\u8eab\u3067$99,000\u3001heads of household $136,500\u3001\u30b8\u30e7\u30a4\u30f3\u30c8\u592b\u5a66\u3067$198,000\u3092\u8d85\u3048\u308b\u3068\u652f\u7d66\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u6240\u5f97\u306e\u984d\u306f\u3082\u3063\u3068\u3082\u6700\u8fd1\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3(2019\u5e74\u5206\u3092\u3059\u3067\u306b\u30d5\u30a1\u30a4\u30eb\u3057\u3066\u3044\u308c\u30702019\u5e74\u3001\u307e\u3060\u30d5\u30a1\u30a4\u30eb\u3057\u3066\u3044\u306a\u3051\u308c\u30702018\u5e74\u306e\u984d\u30022019\u5e74\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f\u671f\u9650\u304c7\u670815\u65e5\u306b\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f)\u306e\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u652f\u7d66\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4e0b\u8a18\u306e\u6761\u4ef6\u3059\u3079\u3066\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u7c73\u56fd\u5c45\u4f4f\u8005\uff08resident alien) <\/li><li>\u4ed6\u306e\u7d0d\u7a0e\u8005\u306e\u6276\u990a\u5bb6\u65cf\u3067\u306a\u3044<\/li><li>Estate\u3084Trust\u3067\u306a\u3044<\/li><li>\u30bd\u30fc\u30b7\u30e3\u30eb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u756a\u53f7\u304c\u3042\u308b\u3053\u3068<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u53e3\u5ea7\u304b\u3089\u306e\u5f15\u304d\u51fa\u3057\u306b\u5bfe\u3059\u308b\u6761\u4ef6\u7de9\u548c<\/h2>\n\n\n\n<p>\u901a\u5e38\u306f\u3001401(k)\u3084Traditional IRA\u306a\u3069\u306e\u7a0e\u512a\u9047\u30ea\u30bf\u30a4\u30a4\u30e4\u30e1\u30f3\u30c8\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u51fa\u3057\u3092\u3059\u308b\u3068\u3001\u5168\u984d\u6240\u5f97\u306b\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u540c\u6642\u306b\u300159\u6b73\u534a\u4ee5\u524d\u3067\u3042\u308b\u5834\u5408\u306b\u306f10\uff05\u306e\u65e9\u671f\u5f15\u304d\u51fa\u3057\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u304b\u304b\u308a\u307e\u3059\u3002CARES\u3000ACT\u306b\u3088\u3063\u3066\u3001\u307e\u305a\u65e9\u671f\u5f15\u304d\u51fa\u3057\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5f15\u304d\u51fa\u3057\u5f8c3\u5e74\u4ee5\u5185\u306b\u5165\u91d1\u3057\u623b\u305b\u3070\u3001\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u5165\u91d1\u306f\u3001\u901a\u5e38\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4e00\u5e74\u9593\u306e\u7a4d\u7acb\u9650\u5ea6\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u3082\u30573\u5e74\u3067\u5165\u91d1\u3057\u623b\u305b\u306a\u3044\u5834\u5408\u306f\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u4e00\u5e74\u3067\u652f\u6255\u3046\u4ee3\u308f\u308a\u306b\u5411\u3053\u30463\u5e74\u3067\u652f\u6255\u3048\u3070\u3088\u3044\u3068\u3044\u3046\u9078\u629e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5f15\u304d\u51fa\u3057\u984d\u306b\u306f\u30012020\u5e74\u306e\u9593\u306b\u7dcf\u984d$100,000\u307e\u3067\u3068\u3044\u3046\u4e0a\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f15\u304d\u51fa\u3057\u3067\u306f\u306a\u304f\u3001\u30ed\u30fc\u30f3\u3068\u3057\u3066\u964d\u308d\u3059\u5834\u5408\u306f\u3001\u30ed\u30fc\u30f3\u9650\u5ea6\u984d\u304c\u4eca\u307e\u3067\u306e$50,000\u304b\u3089$100,000\u3078\u3068\u62e1\u5927\u3057\u3001\u3055\u308c\u306b\u8fd4\u6e08\u671f\u9593\u306f1\u5e74\u9593\u5ef6\u671f\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5f15\u304d\u51fa\u3057\u304c\u3001CARES\u6cd5\u5236\u5b9a\u4ee5\u964d2020\u5e7412\u670831\u65e5\u307e\u3067\u306b\u3055\u308c\u308b\u3053\u3068<\/li><li>\u500b\u4eba\u304c\u5f15\u304d\u51fa\u3059\u3053\u3068<\/li><li>\u4ee5\u4e0b\u306e\u3069\u308c\u304b\u306b\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u3053\u3068<ul><li>\u5f15\u304d\u51fa\u3057\u8005\u306f\u3001CDC\u306b\u8a8d\u53ef\u3055\u308c\u305f\u30c6\u30b9\u30c8\u306b\u3088\u3063\u3066COVID-19\u611f\u67d3\u304c\u8a3a\u65ad\u3055\u308c\u305f\u8005\u3067\u3042\u308b\u304b\u3001<\/li><\/ul><ul><li>\u5f15\u304d\u51fa\u3057\u8005\u306e\u914d\u5076\u8005\u3001\u6276\u990a\u8005\u304cCDC\u306b\u8a8d\u53ef\u3055\u308c\u305f\u30c6\u30b9\u30c8\u306b\u3088\u3063\u3066COVID-19\u611f\u67d3\u304c\u8a3a\u65ad\u3055\u308c\u305f\u304b\u3001<\/li><\/ul><ul><li>\u5f15\u304d\u51fa\u3057\u8005\u304c\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u304b\u3089\u7d4c\u6e08\u7684\u56f0\u96e3\u3092\u7d4c\u9a13\u3057\u3066\u3044\u308b<ul><li>COVID-19\u30a6\u30a4\u30eb\u30b9\u554f\u984c\u304c\u539f\u56e0\u3067\u3001\u9694\u96e2\u3001\u30ec\u30a4\u30aa\u30d5\u3001\u81ea\u5b85\u5f85\u6a5f\u3001\u52b4\u50cd\u6642\u9593\u306e\u77ed\u7e2e\u3055\u308c\u305f<\/li><\/ul><ul><li>COVID-19\u30a6\u30a4\u30eb\u30b9\u554f\u984c\u304c\u539f\u56e0\u3067\u3001\u30c1\u30e3\u30a4\u30eb\u30c9\u30b1\u30a2\u304c\u5f97\u3089\u308c\u306a\u3044\u305f\u3081\u306b\u50cd\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/li><\/ul><ul><li>COVID-19\u30a6\u30a4\u30eb\u30b9\u554f\u984c\u304c\u539f\u56e0\u3067\u3001\u5f15\u304d\u51fa\u3057\u8005\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u9589\u9396\u30fb\u6642\u9593\u77ed\u7e2e\u305b\u306d\u3070\u306a\u3089\u306a\u304b\u3063\u305f<\/li><\/ul><ul><li>\u305d\u306e\u4ed6Secretary\nof the Treasury\u304c\u9069\u5207\u3068\u8a8d\u3081\u305f\u8981\u56e0<\/li><\/ul><\/li><\/ul><\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">RMD\u306e\u7fa9\u52d9\u306a\u3057\u306b<\/h2>\n\n\n\n<p>2019\u5e7412\u6708\u306b\u5236\u5b9a\u3055\u308c\u305fSECURE\nACT\u3067Required Minimum Distribution (\u6700\u4f4e\u5f15\u304d\u51fa\u3057\u5fc5\u8981\u984d\u3002RMD)\u306e\u30eb\u30fc\u30eb\u304c\u5909\u66f4\u306b\u306a\u308a\u30012020\u5e74\u304b\u3089\u306f\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u53e3\u5ea7\u306eRMD\u306e\u7fa9\u52d9\u958b\u59cb\u5e74\u9f62\u304c\u3002\u3053\u308c\u307e\u3067\u306e70.5\u6b73\u304b\u308972\u6b73\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u30012019\u5e74\u306b70\u6b73\u534a\u306b\u306a\u3063\u305f\u4eba\u306f\u53e4\u3044\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u30012020\u5e74\u306e4\u670815\u65e5\u307e\u3067\u306b2019\u5e74\u5206\u306eRMD\u5f15\u304d\u51fa\u3057\u3092\u884c\u308f\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u5bfe\u8c61\u3068\u306a\u308b\u306f\u305a\u3067\u3057\u305f\u3002\u4eca\u56de\u306eCARES ACT\u306b\u3088\u308a\u3001\u3053\u308c\u304c\u30da\u30ca\u30eb\u30c6\u30a3\u5bfe\u8c61\u306b\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4eca\u5e7472\u6b73\u306b\u306a\u308b\u4eba\u306fSECURE ACT\u306e\u65b0\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066RMD\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u3082CARES\nACT\u306b\u3088\u308a\u306a\u3057\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306eRMD\u306e\u514d\u9664\u306f\u3001\u304a\u91d1\u3092\u5f15\u304d\u51fa\u3059\u5fc5\u8981\u304c\u306a\u3044\u306e\u306b\u3001\u682a\u5f0f\u5e02\u5834\u304c\u4e0b\u843d\u3057\u305f\u72b6\u614b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u73fe\u91d1\u5316\u3059\u308b\u7fa9\u52d9\u3092\u514d\u9664\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u5f15\u304d\u51fa\u3057\u306e\u5fc5\u8981\u304c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001RMD\u5206\u3082\u624b\u4ed8\u304b\u305a\u306e\u307e\u307e\u636e\u3048\u7f6e\u304d\u3001\u5e02\u5834\u56de\u5fa9\u307e\u3067\u5f85\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6148\u5584\u56e3\u4f53\u3078\u306e\u5bc4\u4ed8\u3057\u3084\u3059\u304f<\/h2>\n\n\n\n<p>2020\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u306f\u3001\u30c1\u30e3\u30ea\u30c6\u30a3\u56e3\u4f53\u3078\u306e\u5bc4\u4ed8\u306b\u3064\u3044\u3066\u306e\u7a0e\u63a7\u9664\u304c\u3088\u308a\u5229\u7528\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002Itemize\u3000Deduction\u3092\u9078\u3070\u306a\u3044\u4eba\uff08Standard 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