{"id":4209,"date":"2023-12-22T12:32:19","date_gmt":"2023-12-22T12:32:19","guid":{"rendered":"https:\/\/accoventure.com\/?p=4209"},"modified":"2025-06-03T15:00:35","modified_gmt":"2025-06-03T15:00:35","slug":"erc-tax-credit-update","status":"publish","type":"post","link":"https:\/\/accoventure.com\/ja\/corporate-tax\/4209\/","title":{"rendered":"ERC\u7a0e\u984d\u63a7\u9664\u306e\u6700\u65b0\u60c5\u5831"},"content":{"rendered":"
<\/div>\t\t
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COVID-19\u5bfe\u7b56\u652f\u63f4\u7b56<\/strong><\/h3>\n

\u300cERC\u300d\u3068\u306f\u3001Employee Retention Credit\uff08\u5f93\u696d\u54e1\u7dad\u6301\u7a0e\u984d\u63a7\u9664\u3001ERTC\u3068\u3082\u547c\u3070\u308c\u308b\uff09\u3092\u6307\u3057\u30012020\u5e74\u306bIRS\u304c\u767a\u8868\u3057\u305f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID-19\uff09\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305f\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002\n\u6982\u8981\u3068\u3057\u3066\u3001ERC\u306f\u30012020\u5e74\u304a\u3088\u30732021\u5e74\u306e\u7c73\u56fd\u7d4c\u6e08\u6d3b\u52d5\u306e\u505c\u6b62\u671f\u9593\u4e2d\u306b\u5f93\u696d\u54e1\u306e\u96c7\u7528\u3092\u7dad\u6301\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3057\u3001\u305d\u306e\u8cc3\u91d1\u306e\u4e00\u90e8\u3092\u9084\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u96c7\u7528\u7dad\u6301\u3092\u4fc3\u3059\u3082\u306e\u3067\u3057\u305f\u3002\u305f\u3060\u3057\u3001PPP\u30ed\u30fc\u30f3\u306e\u514d\u9664\u5206\u3068\u540c\u3058\u8cc3\u91d1\u306b\u3064\u3044\u3066\u4e8c\u91cd\u306b\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\n\u672c\u7a3f\u3067\u306f\u3001\u9069\u683c\u8981\u4ef6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u8aac\u660e\u3057\u307e\u305b\u3093\u304c\u3001\u96c7\u7528\u4e3b\u304c\u53d7\u3051\u53d6\u308c\u308b\u9084\u4ed8\u984d\u306f\u3001\u5f93\u696d\u54e11\u4eba\u3042\u305f\u308a\u6700\u592726,000\u30c9\u30eb\u306b\u9054\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u7533\u544a\u4e0a\u306e\u7acb\u5834<\/strong><\/h3>\n

Form 941\u306e\u4fee\u6b63\u306b\u306f3\u5e74\u9593\u306e\u6642\u52b9\u304c\u3042\u308b\u305f\u3081\u30012020\u5e74\u304a\u3088\u30732021\u5e74\u306e\u56db\u534a\u671f\u5206\u306e\u4fee\u6b63\u7533\u544a\u671f\u9650\u304c\u8fd1\u3065\u3044\u3066\u3044\u308b\u73fe\u5728\u3001ERC\u304c\u91cd\u8981\u306a\u8ad6\u70b9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002COVID-19\u306e\u6d41\u884c\u4e0b\u3067\u306f\u3001\u975e\u5e38\u306b\u7dca\u8feb\u3057\u305f\u72b6\u6cc1\u3068\u4e0d\u78ba\u5b9f\u6027\u304c\u3042\u3063\u305f\u3053\u3068\u306f\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001ERC\u306e\u9069\u683c\u8981\u4ef6\u304c\u8907\u96d1\u304b\u3064\u5909\u5316\u3057\u3066\u304d\u305f\u3053\u3068\u3067\u3001\u5f8c\u3005\u3001\u7a0e\u52d9\u51e6\u7406\u3084\u4e0d\u6b63\u691c\u51fa\u304c\u96e3\u3057\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \n
  • 2020\u5e743\u670825\u65e5\u3001CARES\u6cd5\u304c\u8b70\u4f1a\u3067\u53ef\u6c7a\u3055\u308c\u3001CARES\u6cd5\u306b\u3088\u308a<\/li>\n
  • 2021\u5e743\u67081\u65e5\u3001IRS\u306fNotice 2021-20\u3092\u516c\u8868\u3057\u3001ERC\u306e\u898f\u5247\u3092\u8aac\u660e\u3059\u308b\u305f\u3081\u306b71\u306e\u8cea\u554f\u3068\u56de\u7b54\u3092\u793a\u3057\u307e\u3057\u305f\u3002 <\/li>\n
  • \u9069\u683c\u8cc3\u91d1\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001IRS Notice 2021-23\u304a\u3088\u30732021-49\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002 <\/li>\n
  • ERC\u306f\u305d\u306e\u5f8c\u3001\u3055\u3089\u306b\u5ef6\u9577\u30fb\u5909\u66f4\u3055\u308c\u30012020\u5e7412\u670827\u65e5\u306b\u6210\u7acb\u3057\u305f\u6b73\u51fa\u6cd5\uff08CAA\uff09\u30012021\u5e743\u670811\u65e5\u306b\u6210\u7acb\u3057\u305f2021\u5e74\u7c73\u56fd\u6551\u6e08\u8a08\u753b\u6cd5\uff08ARP\uff09\u30012021\u5e7411\u670815\u65e5\u306b\u6210\u7acb\u3057\u305f\u30a4\u30f3\u30d5\u30e9\u6295\u8cc7\u30fb\u96c7\u7528\u6cd5\uff08IIJA\uff09\u3002<\/span><\/li>\n<\/ul>\n

    ERC\u306f\u5b58\u7d9a\u3059\u308b\u4f01\u696d\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u300c\u7d4c\u6e08\u7684\u30fb\u7a0e\u52d9\u4e0a\u306e\u516c\u5e73\u6027\u300d\u3068\u3044\u3046\u6982\u5ff5\u305d\u306e\u3082\u306e\u304c\u554f\u308f\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u793a\u3059\u5185\u5bb9\u306f\u7db2\u7f85\u7684\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001ERC\u306e\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u3064\u306a\u304c\u3063\u305f\u4e3b\u306a\u554f\u984c\u70b9\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n

      \n
    1. \u8cc7\u91d1\u8abf\u9054\u3092\u5fc5\u8981\u3068\u3059\u308b\u4f01\u696d\u7d4c\u55b6\u8005\u306f\u3001\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\uff08COVID-19\uff09\u306b\u95a2\u9023\u3059\u308b\u653f\u5e9c\u547d\u4ee4\u306b\u3088\u308a\u4e8b\u696d\u6d3b\u52d5\u304c\u505c\u6b62\u3055\u308c\u305f\u300d\u307e\u305f\u306f\u300c\u7dcf\u53ce\u5165\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3057\u305f\u300d\u3068\u3044\u3046\u9069\u683c\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u7a4d\u6975\u7684\u306a\u89e3\u91c8\u3092\u53d6\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n
    2. ERC\u306e\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u3084\u3001ERC\u9084\u4ed8\u91d1\u306e\u6700\u5927\u984d\u3092\u53d7\u3051\u53d6\u308c\u308b\u3068\u8b33\u3046\u696d\u8005\u306b\u3088\u3063\u3066\u3001\u9084\u4ed8\u91d1\u306e\u4e00\u5b9a\u5272\u5408\u3084\u9ad8\u984d\u306a\u624b\u6570\u6599\u3092\u8acb\u6c42\u3055\u308c\u3001\u4e8b\u696d\u4e3b\u304c\u4e0d\u6b63\u306e\u88ab\u5bb3\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e8b\u696d\u4e3b\u306f\u3001\u5c02\u9580\u7684\u30fb\u6cd5\u7684\u306a\u52a9\u8a00\u3092\u7b2c\u4e09\u8005\u306e\u7533\u544a\u4f5c\u6210\u696d\u8005\u306b\u4f9d\u5b58\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002ERC\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u306e\u4e2d\u306b\u306f\u3001\u8cc7\u683c\u3092\u6709\u3059\u308b\u5c02\u9580\u5bb6\u3067\u306f\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306e\u5c02\u9580\u5bb6\u304c\u63a8\u5968\u3059\u308b\u91d1\u984d\u3092\u4e0a\u56de\u308b\u9084\u4ed8\u984d\u3092\u63d0\u793a\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u9069\u5207\u306a\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u306a\u52a9\u8a00\u3084\u3001\u8cc3\u91d1\u63a7\u9664\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4fee\u6b63\u3001\u8a18\u9332\u306e\u9069\u5207\u306a\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u5341\u5206\u306b\u63d0\u4f9b\u3057\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002 <\/li>\n
    3. \u9069\u683c\u3068\u306a\u308b\u4f01\u696d\u6570\u306f\u5927\u5e45\u306b\u5897\u52a0\u3057\u307e\u3057\u305f\u30022021\u5e74\u306e\u8907\u6570\u306e\u56db\u534a\u671f\u306b\u304a\u3044\u3066\u3001\u300c\u7dcf\u53ce\u5165\u306e\u5927\u5e45\u306a\u6e1b\u5c11\u300d\u306e\u57fa\u6e96\u304c50\uff05\u304b\u308920\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u305f\u3081\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u9084\u4ed8\u984d\u3082\u5e74\u95935,000\u30c9\u30eb\u304b\u3089\u56db\u534a\u671f\u3042\u305f\u308a7,000\u30c9\u30eb\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001ERC\u306e\u7533\u8acb\u9700\u8981\u304c\u5927\u5e45\u306b\u9ad8\u307e\u308a\u307e\u3057\u305f\u3002<\/li>\n
    4. ERC\u306e\u898f\u5247\u306f\u8907\u96d1\u3067\u3057\u305f\u304c\u3001\u9069\u683c\u306a\u5c02\u9580\u5bb6\u306b\u3088\u308b\u9069\u5207\u306a\u51e6\u7406\u3092\u6c42\u3081\u308b\u30cf\u30fc\u30c9\u30eb\u3092\u9ad8\u3081\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7533\u544a\u4f5c\u6210\u696d\u8005\u3078\u306e\u4f9d\u5b58\u3084\u3001\u8cc7\u91d1\u3092\u65e9\u6025\u306b\u53d7\u3051\u53d6\u308a\u3001\u5f8c\u304b\u3089\u8fd4\u9084\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u4e8b\u614b\u3092\u62db\u3044\u305f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/li>\n
    5. \u3055\u3089\u306b\u3001\u8907\u96d1\u306a\u898f\u5247\u306b\u3088\u308a\u3001\u76e3\u67fb\u3084\u4e0d\u6b63\u306e\u691c\u51fa\u3001\u5236\u5ea6\u306e\u516c\u5e73\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u53d6\u308a\u7d44\u307f\u304c\u59a8\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n

      \u73fe\u5728\u306eERC\u306e\u72b6\u6cc1\uff1a<\/b><\/h3>\n

      2023\u5e749\u670814\u65e5\u3001IRS\u306fIR-2023-169\u3092\u516c\u8868\u3057\u30012023\u5e74\u672b\u307e\u3067\u65b0\u898f\u7533\u8acb\u306e\u51e6\u7406\u3092\u4e00\u6642\u505c\u6b62\u3059\u308b\u3068\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u901a\u77e5\u3067\u306f\u3001\u30d7\u30ed\u30e2\u30fc\u30bf\u30fc\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u3084\u5211\u4e8b\u8abf\u67fb\u306e\u5f37\u5316\u306a\u3069\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u61f8\u5ff5\u304c\u7406\u7531\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002  On Dec 21, 2<\/span>2023\u5e74\u3001IRS\u306fERC\u81ea\u4e3b\u958b\u793a\u30d7\u30ed\u30b0\u30e9\u30e0\uff08ERC-VDP\uff09\u306e\u8a73\u7d30\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002ERC\u306e\u53d7\u7d66\u8005\u304c\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u30012024\u5e743\u670822\u65e5\u307e\u3067\u306bForm 15434\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span> \u53d7\u3051\u53d6\u3063\u305fERC\u3092\u8fd4\u9084\u3059\u308b\u3053\u3068\u3067\u3001IRS\u306b\u3088\u308b\u52a0\u7b97\u7a0e\u304a\u3088\u3073\u5ef6\u6ede\u7a0e\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u306f\u3001\u81ea\u8eab\u304c\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8a8d\u3081\u308b\u540c\u610f\u66f8\u306b\u7f72\u540d\u3057\u3001\u7533\u544a\u66f8\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u304a\u3088\u3073\u9023\u7d61\u5148\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/p>\n

      ERC applications have been on hold from September 2023, while waiting for the IRS to restructure the procedures and advise. Normal IRS processing times for 941 amendments may have taken 4-6 weeks up to 90 days for the IRS’ standard processing goal. Currently business owners are anxiously waiting the IRS processing of refunds for the last 4 months (16 weeks), while t\u9045\u5ef6\u306e\u539f\u56e0\u306f\u3001\u6a5f\u4f1a\u306b\u4e57\u3058\u3066\u7533\u8acb\u3057\u3001\u8cc7\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u53ef\u80fd\u6027\u306e\u3042\u308b\u7533\u8acb\u8005\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002IRS\u304c<\/span>\u5236\u5ea6\u306e\u9032\u884c\u306b\u4f34\u3044\u3001\u65b0\u898f\u7533\u8acb\u306b\u5bfe\u3059\u308b\u5be9\u67fb\u306f\u8aa0\u5b9f\u306a\u7533\u8acb\u8005\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3055\u305a\u3001\u8fc5\u901f\u306a\u51e6\u7406\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08IRS\u306f\u51e6\u7406\u671f\u9593\u306e\u76ee\u6a19\u3092180\u65e5\u306b\u5ef6\u9577\u3057\u3066\u3044\u307e\u3059\uff09\u3002<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

      Form 941\u306e\u4fee\u6b63\u7533\u544a\u306b\u306f3\u5e74\u9593\u306e\u6642\u52b9\u671f\u9593\u304c\u3042\u308b\u305f\u3081\u30012020\u5e74\u30fb2021\u5e74\u5206\u306e\u56db\u534a\u671f\u4fee\u6b63\u7533\u544a\u306e\u671f\u9650\u304c\u8feb\u308b\u4e2d\u3001ERC\uff08\u5f93\u696d\u54e1\u7dad\u6301\u7a0e\u984d\u63a7\u9664\uff09\u304c\u6539\u3081\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002ERC\u306e\u7533\u8acb\u8005\u306f\u3001ERC-VDP\u3092\u5229\u7528\u3057\u3066\u7a0e\u984d\u3092\u8fd4\u9084\u3059\u308b\u3053\u3068\u3067\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u5229\u606f\u306e\u767a\u751f\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001ERC\u7533\u8acb\u306e\u627f\u8a8d\u3092\u5f85\u3064\u4e8b\u696d\u4e3b\u304b\u3089\u306f\u3001IRS\u306e\u51e6\u7406\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>","protected":false},"author":1,"featured_media":7035,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[32],"tags":[],"class_list":["post-4209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax"],"_links":{"self":[{"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/posts\/4209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/comments?post=4209"}],"version-history":[{"count":85,"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/posts\/4209\/revisions"}],"predecessor-version":[{"id":9708,"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/posts\/4209\/revisions\/9708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/media\/7035"}],"wp:attachment":[{"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/media?parent=4209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/categories?post=4209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accoventure.com\/ja\/wp-json\/wp\/v2\/tags?post=4209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}