\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n

                   <\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u30012018\u5e74\u306b\u65bd\u884c\u3055\u308c\u305f\u7a0e\u5236\u6539\u6b63\uff08TRAIN\uff09\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001Estate Tax\uff08\u76f8\u7d9a\u7a0e\uff09\u306e\u5909\u66f4\u70b9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

TRAIN\u65bd\u884c\u524d\u306f\u3001\u76f8\u7d9a\u984d\u306b\u5bfe\u3057\u30665\uff05\uff5e20%\u307e\u3067\u306e\u7d2f\u9032\u8ab2\u7a0e\u3067\u76f8\u7d9a\u7a0e\u984d\u306e\u8a2d\u5b9a\u304c\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001<\/p>\n

TRAIN\u65bd\u884c\u5f8c\u306f\u3001\u76f8\u7d9a\u984d\u306b\u5bfe\u3057\u3066\u3001\u4e00\u5f8b\u30d5\u30e9\u30c3\u30c8\u30ec\u30fc\u30c8\u306e6%\u3078\u306e\u5909\u66f4\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u4ed6\u3001\u5177\u4f53\u7684\u306a\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fbExemption\u306e\u63a7\u9664\u984d20\u4e07\u30da\u30bd\u306e\u5ec3\u6b62<\/p>\n

\u30fbFamily Home\u306e\u63a7\u9664\u984d\u304c\u3001100\u4e07\u30da\u30bd→10\u4e07\u30da\u30bd\u3078\u6e1b\u984d<\/p>\n

\u30fbStandard Deduction\u306e\u63a7\u9664\u984d\u304c\u3001100\u4e07\u30da\u30bd→500\u4e07\u30da\u30bd\u3078\u5897\u984d<\/p>\n

\u30fb\u305d\u306e\u4ed6\u63a7\u9664\uff08Medical,Funeral,Judical\uff09\u306e\u5ec3\u6b62<\/p>\n

\u30fb\u6b7b\u5f8c\u304b\u3089\uff12\u30f5\u6708\u4ee5\u5185\u306e\u6b7b\u4ea1\u901a\u77e5\u66f8\u306e\u5ec3\u6b62<\/p>\n

\u30fb\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u306f\u3001\u6b7b\u5f8c\uff16\u30ab\u6708→\uff11\u5e74\u3078\u306e\u5ef6\u9577<\/p>\n

\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u306f\u7533\u544a\u6642\uff08\u6b7b\u5f8c\uff16\u30ab\u6708\uff09→\u7533\u544a\u671f\u9650\uff08\u6b7b\u5f8c\uff11\u5e74\uff09\u304b\u3089\uff12\u5e74\u4ee5\u5185<\/p>\n

\u30fb\u7d0d\u7a0e\u524d\u306e\u76f8\u7d9a\u91d1\u306e\u5f15\u51fa\u3057\u9650\u5ea6\u984d\u306f\u3001\uff12\u4e07\u30da\u30bd→6%\u306e\u6700\u7d42\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u6761\u4ef6\u306b\u7121\u5236\u9650<\/p>\n

 <\/p>\n

\u307e\u3068\u3081\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3084\u8d08\u4e0e\u7a0e\u540c\u69d8\u306b\u6982\u306d\u6e1b\u7a0e\u3055\u308c\u3001\u307e\u305f\u7a0e\u984d\u8a08\u7b97\u3084\u7533\u544a\u65b9\u6cd5\u304c\u7c21\u4fbf\u5316\u3055\u308c\u305f\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u6700\u5f8c\u306b\u3001\u6628\u5e749\u6708\u3088\u308a\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u9032\u51fa\u5b9f\u52d9\u3092\u6700\u65b0\u306e\u60c5\u5831\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u3068\u5171\u306b\u3001\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306b\u304a\u3051\u308b6\u5e74\u9593\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5b9f\u52d9\u306e\u7d4c\u9a13\u3092\u76db\u308a\u8fbc\u3093\u3067\u307e\u3068\u3081\u76f4\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e2d\u3067\u3082\u672c\u8457\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u57fa\u672c\u7684\u306a\u6295\u8cc7\u74b0\u5883\u304b\u3089\u3001\u8a2d\u7acb\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u4f1a\u8a08\u3001\u52b4\u52d9\u3001M&A\u306b\u81f3\u308b\u307e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u5fc5\u9808\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u53ce\u9332\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001<\/p>\n

\u662f\u975e\u3001\u672c\u5c4b\u53c8\u306f\u5f0a\u793e\u5b9b\u306b\u304a\u554f\u5408\u305b\u9802\u304d\u3001\u624b\u306b\u53d6\u3063\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u3082\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

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