\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u30cf\u30a6\u30b9\u30b9\u30d4\u30fc\u30ab\u30fc\u3067\u3042\u308b\u30de\u30a4\u30af\u30fb\u30b8\u30e7\u30f3\u30bd\u30f3\uff08Mike Johnson\uff09\u6c0f\u306f\u30012025\u5e745\u670822\u65e5\u306b\u8b70\u4f1a\u3067\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\uff08Donald Trump\uff09\u306e\u8b70\u984c\u3092\u9032\u3081\u308b\u6cd5\u6848\u304c\u72ed\u3044\u7968\u5dee\u3067\u901a\u904e\u3057\u305f\u5f8c\u306b\u30e1\u30c7\u30a3\u30a2\u306b\u5bfe\u3057\u3066\u8aac\u660e\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n
\u73fe\u72b6\u3001\u4e0a\u9662\u306e\u5171\u548c\u515a\u304c\u30cf\u30a6\u30b9\u306b\u3088\u3063\u3066\u63d0\u6848\u3055\u308c\u305f\u5146\u5186\u898f\u6a21\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u3066\u3044\u308b\u4e2d\u3001\u4e00\u90e8\u306e\u4e8b\u696d\u4e3b\u306f\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u6069\u6075\u306e\u4e00\u90e8\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u653f\u7b56\u5c02\u9580\u5bb6\u306f\u8b66\u544a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u57f7\u884c\u3055\u308c\u305f\u5834\u5408\u3001\u30cf\u30a6\u30b9\u5171\u548c\u515a\u306e\u300c\u30ef\u30f3\u30fb\u30d3\u30c3\u30b0\u30fb\u30d3\u30e5\u30fc\u30c6\u30a3\u30d5\u30eb\u30fb\u30d3\u30eb\u6cd5\u6848\uff08One Big Beautiful Bill Act\uff09\u300d\u306f\u3001\u5dde\u304a\u3088\u3073\u5730\u65b9\u7a0e\u306b\u5bfe\u3059\u308b\u9023\u90a6\u63a7\u9664\u9650\u5ea6\u984d\u3001\u901a\u79f0SALT\uff08State and Local Taxes\uff09\u309240,000\u30c9\u30eb\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u9650\u5ea6\u984d\u306f\u3001\u6240\u5f97\u304c50\u4e07\u30c9\u30eb\u3092\u8d85\u3048\u308b\u3068\u6bb5\u968e\u7684\u306b\u5ec3\u6b62\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n
\u3055\u3089\u306b\u3001\u3053\u306e\u6cd5\u6848\u306f\u901a\u904e\u578b\u30d3\u30b8\u30cd\u30b9\u5411\u3051\u306e\u7a0e\u5236\u512a\u9047\u3001\u3059\u306a\u308f\u3061\u9069\u683c\u696d\u52d9\u6240\u5f97\u63a7\u9664\uff08QBI\uff09\u306e\u5272\u5408\u309223%\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3082\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u90e8\u306e\u901a\u904e\u578b\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u5dde\u30ec\u30d9\u30eb\u306eSALT\u4e0a\u9650\u3092\u56de\u907f\u3059\u308b\u624b\u6bb5\u304c\u7d42\u4e86\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u7a0e\u5236\u306b\u95a2\u9023\u3059\u308b\u63d0\u6848\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u4f55\u304c\u5f71\u97ff\u3092\u53d7\u3051\u308b\u304b\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n
\u73fe\u5728\u30012017\u5e74\u306e\u7a0e\u5236\u6539\u9769\u6cd5\uff08Tax Cuts and Jobs Act\u3001TCJA\uff09\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u305fSALT\u63a7\u9664\u4e0a\u9650\u306f\u3001\u500b\u5225\u306e\u63a7\u9664\u8acb\u6c42\u3092\u884c\u3046\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u306610,000\u30c9\u30eb\u306e\u5236\u9650\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5236\u9650\u306f\u30012025\u5e74\u4ee5\u964d\u306b\u8b70\u4f1a\u304b\u3089\u306e\u5909\u66f4\u304c\u306a\u3044\u9650\u308a\u3001\u5931\u52b9\u3057\u307e\u3059\u3002<\/p>\n
SALT\u63a7\u9664\u306f\u3001TCJA\u4ee5\u524d\u306f\u5236\u9650\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u306e\u3001\u3044\u308f\u3086\u308b\u4ee3\u66ff\u6700\u5c0f\u7a0e\uff08alternative minimum tax\uff09\u304c\u4e00\u90e8\u306e\u9ad8\u6240\u5f97\u8005\u306b\u3068\u3063\u3066\u5229\u76ca\u3092\u6e1b\u5c11\u3055\u305b\u308b\u7d50\u679c\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5dde\u3001\u30cb\u30e5\u30fc\u30b8\u30e3\u30fc\u30b8\u30fc\u5dde\u3001\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5dde\u306a\u3069\u306e\u9ad8\u7a0e\u7387\u5dde\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u304cSALT\uff08\u6240\u5f97\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u58f2\u4e0a\u7a0e\u3092\u542b\u3080\uff09\u304b\u308910,000\u30c9\u30eb\u4ee5\u4e0a\u3092\u63a7\u9664\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5927\u304d\u306a\u75db\u70b9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u7c73\u56fd\u7a0e\u8ca1\u56e3\u306e\u653f\u7b56\u5206\u6790\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3067\u3042\u308b\u30ae\u30e3\u30ec\u30c3\u30c8\u30fb\u30ef\u30c8\u30bd\u30f3\uff08Garrett Watson\uff09\u6c0f\u306b\u3088\u308b\u3068\u3001\u73fe\u572836\u5dde\u3068\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5e02\u306f\u3001\u901a\u904e\u578b\u4e8b\u696d\u4e3b\u5411\u3051\u306eSALT\u63a7\u9664\u5236\u9650\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u300c\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u300d\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u4e3b\u306b\u3001\u901a\u904e\u578b\u30d3\u30b8\u30cd\u30b9\u3092\u901a\u3058\u3066\u5dde\u53ca\u3073\u5730\u65b9\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306710,000\u30c9\u30eb\u306e\u4e0a\u9650\u3092\u56de\u907f\u3059\u308b\u3082\u306e\u3067\u3001\u7d0d\u7a0e\u8005\u306f\u652f\u6255\u3063\u305fSALT\u306e\u4e00\u90e8\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n
\u65b0\u305f\u306b\u63d0\u6848\u3055\u308c\u305f\u6cd5\u6848\u3067\u306f\u3001\u7279\u5b9a\u306e\u30db\u30ef\u30a4\u30c8\u30ab\u30e9\u30fc\u5c02\u9580\u8077\uff08\u533b\u5e2b\u3001\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u91d1\u878d\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306a\u3069\uff09\u306b\u5c5e\u3059\u308b\u4e8b\u696d\u4e3b\uff08\u6307\u5b9a\u30b5\u30fc\u30d3\u30b9\u8cbf\u6613\u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9\u3001 SSTB\uff09\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u5236\u9650\u3092\u8d85\u3048\u308b\u3068\u9069\u683c\u696d\u52d9\u6240\u5f97\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u3053\u306e\u65b0\u3057\u3044\u30cf\u30a6\u30b9\u6cd5\u6848\u304c\u627f\u8a8d\u3055\u308c\u308b\u3068\u3001SSTB\u306fSALT\u63a7\u9664\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u3092\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5c02\u9580\u8077\u306b\u3068\u3063\u3066\u306f\u300c\u91cd\u5927\u306a\u300d\u7d50\u679c\u3068\u306a\u308b\u3068\u30ef\u30c8\u30bd\u30f3\u6c0f\u306f\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u975eSSTB\u306e\u901a\u904e\u578b\u30d3\u30b8\u30cd\u30b9\u306f\u300123%\u306eQBI\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u307e\u305f\u540c\u6642\u306bPTE\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u3092\u4f7f\u3063\u3066\u7121\u5236\u9650\u306eSALT\u63a7\u9664\u3092\u8acb\u6c42\u3067\u304d\u308b\u3068\u5c02\u9580\u5bb6\u306f\u6307\u6458\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u306e\u6539\u8a02\u3055\u308c\u305f\u6761\u9805\u306b\u5bfe\u3057\u3066\u306f\u4e00\u90e8\u306e\u56e3\u4f53\u304b\u3089\u53cd\u767a\u304c\u5bc4\u305b\u3089\u308c\u3066\u304a\u308a\u3001\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5927\u5b66\u7a0e\u6cd5\u30bb\u30f3\u30bf\u30fc\u306e\u526f\u6240\u9577\u3067\u3042\u308b\u30de\u30a4\u30af\u30fb\u30b1\u30a2\u30c1\u30e3\u30fc\uff08Mike Kaercher\uff09\u6c0f\u306f\u3001\u300c\u3053\u306e\u629c\u3051\u7a74\u306f\u9ad8\u984d\u3067\u3042\u308a\u3001\u8b70\u54e1\u3068\u4e00\u822c\u5e02\u6c11\u306f\u3053\u306e\u7279\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u305f\u3081\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u306b\u95a2\u9023\u3059\u308b\u8ca1\u653f\u7684\u30b3\u30b9\u30c8\u306e\u660e\u78ba\u306a\u4f1a\u8a08\u3092\u6c42\u3081\u308b\u3079\u304d\u3060\u300d\u3068\u58f0\u660e\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
AICPA\u306a\u3069\u306e\u4e00\u90e8\u306e\u696d\u754c\u56e3\u4f53\u306f\u3001\u4e0a\u9662\u306b\u5bfe\u3057\u3066SSTB\u5411\u3051\u306eSALT\u63a7\u9664\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u3092\u7dad\u6301\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u3082\u3057\u3053\u306e\u6cd5\u6848\u304c\u627f\u8a8d\u3055\u308c\u308b\u3068\u3001SSTB\u306f\u7279\u5b9a\u306e\u4e8b\u696d\u5f62\u614b\u3067\u5b58\u5728\u3059\u308b\u305f\u3081\u306b\u300c\u4e0d\u516c\u5e73\u306b\u7d4c\u6e08\u7684\u306b\u4e0d\u5229\u306a\u6271\u3044\u3092\u53d7\u3051\u308b\u300d\u3053\u3068\u306b\u306a\u308b\u3068AICPA\u306f\u4e0a\u9662\u3078\u306e5\u670829\u65e5\u306e\u66f8\u7c21\u3067\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u591a\u304f\u306eSSTB\u306fC\u6cd5\u4eba\u3068\u3057\u3066\u7d44\u7e54\u5316\u3067\u304d\u306a\u3044\u305f\u3081\u3001SSTB\u306e\u533a\u5206\u304b\u3089\u9003\u308c\u308b\u9078\u629e\u80a2\u304c\u306a\u3044\u3068AICPA\u306f\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u30cf\u30a6\u30b9\u30b9\u30d4\u30fc\u30ab\u30fc\u3067\u3042\u308b\u30de\u30a4\u30af\u30fb\u30b8\u30e7\u30f3\u30bd\u30f3\uff08Mike Johnson\uff09\u6c0f\u306f\u30012025\u5e745\u670822\u65e5\u306b\u901a\u904e\u3057\u305f\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\uff08Donald Trump\uff09\u306e\u8b70\u984c\u3092\u9032\u3081\u308b\u6cd5\u6848\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u6cd5\u6848\u306f\u5dde\u304a\u3088\u3073\u5730\u65b9\u7a0e\u306b\u5bfe\u3059\u308b\u63a7\u9664\u9650\u5ea6\u984d\u3092\u5f15\u304d\u4e0a\u3052\u3001\u901a\u904e\u578b\u30d3\u30b8\u30cd\u30b9\u5411\u3051\u306e\u7a0e\u5236\u512a\u9047\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u304c\u3001\u4e00\u90e8\u306e\u4e8b\u696d\u4e3b\u306b\u306f\u5426\u5b9a\u7684\u306a\u5f71\u97ff\u304c\u61f8\u5ff5\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"author":1,"featured_media":792196,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5005],"tags":[],"class_list":{"0":"post-792193","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-markets-ja"},"raw_content":"
\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u306e\u30cf\u30a6\u30b9\u30b9\u30d4\u30fc\u30ab\u30fc\u3067\u3042\u308b\u30de\u30a4\u30af\u30fb\u30b8\u30e7\u30f3\u30bd\u30f3\uff08Mike Johnson\uff09\u6c0f\u306f\u30012025\u5e745\u670822\u65e5\u306b\u8b70\u4f1a\u3067\u30c8\u30e9\u30f3\u30d7\u5927\u7d71\u9818\uff08Donald Trump\uff09\u306e\u8b70\u984c\u3092\u9032\u3081\u308b\u6cd5\u6848\u304c\u72ed\u3044\u7968\u5dee\u3067\u901a\u904e\u3057\u305f\u5f8c\u306b\u30e1\u30c7\u30a3\u30a2\u306b\u5bfe\u3057\u3066\u8aac\u660e\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n
\u73fe\u72b6\u3001\u4e0a\u9662\u306e\u5171\u548c\u515a\u304c\u30cf\u30a6\u30b9\u306b\u3088\u3063\u3066\u63d0\u6848\u3055\u308c\u305f\u5146\u5186\u898f\u6a21\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u3066\u3044\u308b\u4e2d\u3001\u4e00\u90e8\u306e\u4e8b\u696d\u4e3b\u306f\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\u6069\u6075\u306e\u4e00\u90e8\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u653f\u7b56\u5c02\u9580\u5bb6\u306f\u8b66\u544a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u57f7\u884c\u3055\u308c\u305f\u5834\u5408\u3001\u30cf\u30a6\u30b9\u5171\u548c\u515a\u306e\u300c\u30ef\u30f3\u30fb\u30d3\u30c3\u30b0\u30fb\u30d3\u30e5\u30fc\u30c6\u30a3\u30d5\u30eb\u30fb\u30d3\u30eb\u6cd5\u6848\uff08One Big Beautiful Bill Act\uff09\u300d\u306f\u3001\u5dde\u304a\u3088\u3073\u5730\u65b9\u7a0e\u306b\u5bfe\u3059\u308b\u9023\u90a6\u63a7\u9664\u9650\u5ea6\u984d\u3001\u901a\u79f0SALT\uff08State and Local Taxes\uff09\u309240,000\u30c9\u30eb\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u9650\u5ea6\u984d\u306f\u3001\u6240\u5f97\u304c50\u4e07\u30c9\u30eb\u3092\u8d85\u3048\u308b\u3068\u6bb5\u968e\u7684\u306b\u5ec3\u6b62\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n
\u3055\u3089\u306b\u3001\u3053\u306e\u6cd5\u6848\u306f\u901a\u904e\u578b\u30d3\u30b8\u30cd\u30b9\u5411\u3051\u306e\u7a0e\u5236\u512a\u9047\u3001\u3059\u306a\u308f\u3061\u9069\u683c\u696d\u52d9\u6240\u5f97\u63a7\u9664\uff08QBI\uff09\u306e\u5272\u5408\u309223%\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3082\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e00\u90e8\u306e\u901a\u904e\u578b\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u5dde\u30ec\u30d9\u30eb\u306eSALT\u4e0a\u9650\u3092\u56de\u907f\u3059\u308b\u624b\u6bb5\u304c\u7d42\u4e86\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u7a0e\u5236\u306b\u95a2\u9023\u3059\u308b\u63d0\u6848\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u4f55\u304c\u5f71\u97ff\u3092\u53d7\u3051\u308b\u304b\u3092\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n
\u73fe\u5728\u30012017\u5e74\u306e\u7a0e\u5236\u6539\u9769\u6cd5\uff08Tax Cuts and Jobs Act\u3001TCJA\uff09\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u305fSALT\u63a7\u9664\u4e0a\u9650\u306f\u3001\u500b\u5225\u306e\u63a7\u9664\u8acb\u6c42\u3092\u884c\u3046\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u306610,000\u30c9\u30eb\u306e\u5236\u9650\u3092\u8ab2\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5236\u9650\u306f\u30012025\u5e74\u4ee5\u964d\u306b\u8b70\u4f1a\u304b\u3089\u306e\u5909\u66f4\u304c\u306a\u3044\u9650\u308a\u3001\u5931\u52b9\u3057\u307e\u3059\u3002<\/p>\n
SALT\u63a7\u9664\u306f\u3001TCJA\u4ee5\u524d\u306f\u5236\u9650\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u306e\u3001\u3044\u308f\u3086\u308b\u4ee3\u66ff\u6700\u5c0f\u7a0e\uff08alternative minimum tax\uff09\u304c\u4e00\u90e8\u306e\u9ad8\u6240\u5f97\u8005\u306b\u3068\u3063\u3066\u5229\u76ca\u3092\u6e1b\u5c11\u3055\u305b\u308b\u7d50\u679c\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5dde\u3001\u30cb\u30e5\u30fc\u30b8\u30e3\u30fc\u30b8\u30fc\u5dde\u3001\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5dde\u306a\u3069\u306e\u9ad8\u7a0e\u7387\u5dde\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u304cSALT\uff08\u6240\u5f97\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u58f2\u4e0a\u7a0e\u3092\u542b\u3080\uff09\u304b\u308910,000\u30c9\u30eb\u4ee5\u4e0a\u3092\u63a7\u9664\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5927\u304d\u306a\u75db\u70b9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u7c73\u56fd\u7a0e\u8ca1\u56e3\u306e\u653f\u7b56\u5206\u6790\u30c7\u30a3\u30ec\u30af\u30bf\u30fc\u3067\u3042\u308b\u30ae\u30e3\u30ec\u30c3\u30c8\u30fb\u30ef\u30c8\u30bd\u30f3\uff08Garrett Watson\uff09\u6c0f\u306b\u3088\u308b\u3068\u3001\u73fe\u572836\u5dde\u3068\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5e02\u306f\u3001\u901a\u904e\u578b\u4e8b\u696d\u4e3b\u5411\u3051\u306eSALT\u63a7\u9664\u5236\u9650\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u300c\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u300d\u3092\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u4e3b\u306b\u3001\u901a\u904e\u578b\u30d3\u30b8\u30cd\u30b9\u3092\u901a\u3058\u3066\u5dde\u53ca\u3073\u5730\u65b9\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306710,000\u30c9\u30eb\u306e\u4e0a\u9650\u3092\u56de\u907f\u3059\u308b\u3082\u306e\u3067\u3001\u7d0d\u7a0e\u8005\u306f\u652f\u6255\u3063\u305fSALT\u306e\u4e00\u90e8\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n
\u65b0\u305f\u306b\u63d0\u6848\u3055\u308c\u305f\u6cd5\u6848\u3067\u306f\u3001\u7279\u5b9a\u306e\u30db\u30ef\u30a4\u30c8\u30ab\u30e9\u30fc\u5c02\u9580\u8077\uff08\u533b\u5e2b\u3001\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u91d1\u878d\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u306a\u3069\uff09\u306b\u5c5e\u3059\u308b\u4e8b\u696d\u4e3b\uff08\u6307\u5b9a\u30b5\u30fc\u30d3\u30b9\u8cbf\u6613\u307e\u305f\u306f\u30d3\u30b8\u30cd\u30b9\u3001 SSTB\uff09\u306b\u306f\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u5236\u9650\u3092\u8d85\u3048\u308b\u3068\u9069\u683c\u696d\u52d9\u6240\u5f97\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u5236\u7d04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u3053\u306e\u65b0\u3057\u3044\u30cf\u30a6\u30b9\u6cd5\u6848\u304c\u627f\u8a8d\u3055\u308c\u308b\u3068\u3001SSTB\u306fSALT\u63a7\u9664\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u3092\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u5c02\u9580\u8077\u306b\u3068\u3063\u3066\u306f\u300c\u91cd\u5927\u306a\u300d\u7d50\u679c\u3068\u306a\u308b\u3068\u30ef\u30c8\u30bd\u30f3\u6c0f\u306f\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u975eSSTB\u306e\u901a\u904e\u578b\u30d3\u30b8\u30cd\u30b9\u306f\u300123%\u306eQBI\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u307e\u305f\u540c\u6642\u306bPTE\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u3092\u4f7f\u3063\u3066\u7121\u5236\u9650\u306eSALT\u63a7\u9664\u3092\u8acb\u6c42\u3067\u304d\u308b\u3068\u5c02\u9580\u5bb6\u306f\u6307\u6458\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u306e\u6539\u8a02\u3055\u308c\u305f\u6761\u9805\u306b\u5bfe\u3057\u3066\u306f\u4e00\u90e8\u306e\u56e3\u4f53\u304b\u3089\u53cd\u767a\u304c\u5bc4\u305b\u3089\u308c\u3066\u304a\u308a\u3001\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5927\u5b66\u7a0e\u6cd5\u30bb\u30f3\u30bf\u30fc\u306e\u526f\u6240\u9577\u3067\u3042\u308b\u30de\u30a4\u30af\u30fb\u30b1\u30a2\u30c1\u30e3\u30fc\uff08Mike Kaercher\uff09\u6c0f\u306f\u3001\u300c\u3053\u306e\u629c\u3051\u7a74\u306f\u9ad8\u984d\u3067\u3042\u308a\u3001\u8b70\u54e1\u3068\u4e00\u822c\u5e02\u6c11\u306f\u3053\u306e\u7279\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u305f\u3081\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u306b\u95a2\u9023\u3059\u308b\u8ca1\u653f\u7684\u30b3\u30b9\u30c8\u306e\u660e\u78ba\u306a\u4f1a\u8a08\u3092\u6c42\u3081\u308b\u3079\u304d\u3060\u300d\u3068\u58f0\u660e\u3092\u767a\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n
AICPA\u306a\u3069\u306e\u4e00\u90e8\u306e\u696d\u754c\u56e3\u4f53\u306f\u3001\u4e0a\u9662\u306b\u5bfe\u3057\u3066SSTB\u5411\u3051\u306eSALT\u63a7\u9664\u306e\u30ef\u30fc\u30af\u30a2\u30e9\u30a6\u30f3\u30c9\u3092\u7dad\u6301\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u3082\u3057\u3053\u306e\u6cd5\u6848\u304c\u627f\u8a8d\u3055\u308c\u308b\u3068\u3001SSTB\u306f\u7279\u5b9a\u306e\u4e8b\u696d\u5f62\u614b\u3067\u5b58\u5728\u3059\u308b\u305f\u3081\u306b\u300c\u4e0d\u516c\u5e73\u306b\u7d4c\u6e08\u7684\u306b\u4e0d\u5229\u306a\u6271\u3044\u3092\u53d7\u3051\u308b\u300d\u3053\u3068\u306b\u306a\u308b\u3068AICPA\u306f\u4e0a\u9662\u3078\u306e5\u670829\u65e5\u306e\u66f8\u7c21\u3067\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002\u591a\u304f\u306eSSTB\u306fC\u6cd5\u4eba\u3068\u3057\u3066\u7d44\u7e54\u5316\u3067\u304d\u306a\u3044\u305f\u3081\u3001SSTB\u306e\u533a\u5206\u304b\u3089\u9003\u308c\u308b\u9078\u629e\u80a2\u304c\u306a\u3044\u3068AICPA\u306f\u7d9a\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n","_links":{"self":[{"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/posts\/792193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/comments?post=792193"}],"version-history":[{"count":0,"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/posts\/792193\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/media\/792196"}],"wp:attachment":[{"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/media?parent=792193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/categories?post=792193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ztylezman.com\/ja\/wp-json\/wp\/v2\/tags?post=792193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}