{"id":4890,"date":"2022-12-31T03:25:00","date_gmt":"2022-12-31T03:25:00","guid":{"rendered":"https:\/\/accoventure.com\/?p=4890"},"modified":"2025-05-25T11:54:28","modified_gmt":"2025-05-25T11:54:28","slug":"former-presidents-tax-returns","status":"publish","type":"post","link":"https:\/\/accoventure.com\/ja\/featured\/4890\/","title":{"rendered":"\u5143\u5927\u7d71\u9818\u306e\u7a0e\u52d9\u7533\u544a\u66f8\uff1a\u5b9f\u52b9\u7a0e\u7387\u306e\u5206\u304b\u308a\u3084\u3059\u3044\u89e3\u8aac\uff08\u30d1\u30fc\u30c81\uff09"},"content":{"rendered":"
<\/div>\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
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\u7c73\u56fd\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\u306f2022\u5e7412\u670830\u65e5\u30012015\u5e74\u304b\u30892020\u5e74\u307e\u3067\u306e6\u5e74\u9593\u306b\u308f\u305f\u308b\u30c9\u30ca\u30eb\u30c9\u30fb\u30c8\u30e9\u30f3\u30d7\u6c0f\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u516c\u958b\u3057\u307e\u3057\u305f\u3002\u00a0<\/span>\u672c\u65e5\u306f\u3001\u5b9f\u52b9\u7a0e\u7387\u306e\u6982\u8981\u3068\u7c21\u6613\u8a08\u7b97\u3092\u307e\u3068\u3081\u305f\u8868\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u00a0<\/span><\/p>

\u5404\u7a0e\u52d9\u7533\u544a\u66f8\u306f500\uff5e1,000\u30da\u30fc\u30b8\u306b\u53ca\u3073\u307e\u3059\u3002<\/span>\u306a\u304a\u30012015\u5e74\uff5e2019\u5e74\u306e\u7533\u544a\u66f8\u4f5c\u6210\u8005\u306f\u00a0<\/span>Donald Bender\u6c0f\uff08\u00a0<\/span>Mazars USA LLP\u3002\u305d\u306e\u5f8c\u30012020\u5e74\u306b\u306f\u7533\u544a\u66f8\u4f5c\u6210\u8005\u304c\u3001Mazars USA LLP\u306eTimothy P. Horan\u6c0f\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u00a0<\/span>BKM Sowan Horan LLP\uff082022\u5e74\u306bCohnReznick\u3068\u5408\u4f75\uff09\u00a0<\/span><\/p>

\u8868\uff1a2015\uff5e2020\u5e74\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u6982\u8981<\/i><\/b><\/p>

<\/colgroup>
\u00a0<\/td>2015<\/b><\/td>2016<\/b><\/td>2017<\/b><\/td>2018<\/b><\/td>2019<\/b><\/td>2020<\/b><\/td><\/tr>
\u8cc3\u91d1<\/td>$14,141<\/td>$978<\/td>$373,629<\/td>$393,957<\/td>$393,928<\/td>$393,229<\/td><\/tr>
\u8ab2\u7a0e\u5bfe\u8c61
\u5229\u606f<\/td>		$9,393,096<\/td>$8,994,141<\/td>$6,758,494<\/td>$9,435,377<\/td>$11,332,436<\/td>$10,626,179<\/td><\/tr>
\u914d\u5f53<\/td>$1,729,897<\/td>$337,938<\/td>$21,984<\/td>$60,254<\/td>$71,921<\/td>$25,347<\/td><\/tr>
\u30d3\u30b8\u30cd\u30b9
\u6240\u5f97<\/td>		-$599,030<\/td>$8,797,393<\/td>$1,433,030<\/td>-$430,408<\/td>-$225,560<\/td>-$29,686<\/td><\/tr>
\u8b72\u6e21\u76ca<\/td>$35,835,453<\/td>$10,941,053<\/td>$7,528,298<\/td>$22,015,123<\/td>$9,257,197<\/td>$0<\/td><\/tr>
\u305d\u306e\u4ed6\u306e\u5229\u76ca<\/td>$7,882,011<\/td>-$444,633<\/td>$33,740<\/td>$0<\/td>$0<\/td>-$501,255<\/td><\/tr>
\u5e74\u91d1\u3068
\u5e74\u91d1\u4fdd\u967a<\/td>		$77,808<\/td>$77,808<\/td>$84,351<\/td>$86,532<\/td>$86,532<\/td>$86,532<\/td><\/tr>
\u8cc3\u8cb8\u4e0d\u52d5\u7523
\u907a\u7523\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u306a\u3069<\/td>		-$7,882,011<\/td>-$15,939,523<\/td>-$16,746,815<\/td>-$1,192,220<\/td>-$16,472,951<\/td>-$15,676,469<\/td><\/tr>
\u305d\u306e\u4ed6\u306e\u6240\u5f97<\/td>-$76,909,237<\/td>-$44,955,324<\/td>-$12,306,111<\/td>$4,826,478<\/td>-$16,698,511<\/td>-$15,825,345<\/td><\/tr>
\u8ab2\u7a0e\u6240\u5f97<\/td>$0<\/td>$0<\/td>$0<\/td>$22,951,389<\/td>$2,975,173<\/td>$0<\/td><\/tr>
\u7d14\u7a0e\u984d<\/b><\/td>$641,931<\/td>$750<\/td>$750<\/td>$999,466<\/td>$133,445<\/td>$0<\/td><\/tr><\/tbody><\/table><\/div>


\u8ab2\u7a0e\u6240\u5f97\u30bc\u30ed\u3068\u7a0e\u984d<\/b>
\u4e0a\u8a18\u306e\u6982\u8981\u8868\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u30c9\u30ca\u30eb\u30c9\u30fb\u30c8\u30e9\u30f3\u30d7\u6c0f\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3067\u306f\u30016\u5e74\u9593\u306e\u3046\u30614\u5e74\u9593\uff082015\u5e74\u30012016\u5e74\u30012017\u5e74\u30012020\u5e74\uff09\u3067\u8ab2\u7a0e\u6240\u5f97\u304c0\u30c9\u30eb\u3001\u6240\u5f97\u7a0e\u984d\u30820\u30c9\u30eb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u6700\u521d\u306e\u8a08\u7b97\u3067\u7b97\u51fa\u3055\u308c\u305f\u8ab2\u7a0e\u6240\u5f970\u30c9\u30eb\u304a\u3088\u3073\u6240\u5f97\u7a0e\u984d0\u30c9\u30eb\u306f\u3001\u6700\u7d42\u7684\u306a\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u306f\u4f7f\u7528\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>

AMT (\u4ee3\u66ff\u6700\u5c0f\u7a0e)<\/span>
\u7a0e\u8ca0\u62c5\u3092\u5408\u6cd5\u7684\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u591a\u304f\u306e\u5e74\u5ea6\u3067\u3001\u4e8b\u696d\u6240\u5f97\u3001\u53d7\u52d5\u7684\u6240\u5f97\uff08\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306a\u3069\uff09\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306b\u304a\u3051\u308b\u640d\u5931\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u56fa\u5b9a\u53ce\u5165\u3001\u9000\u8077\u6240\u5f97\u306e\u5927\u90e8\u5206\u3092\u76f8\u6bba\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u640d\u5931\u304c\u9069\u683c\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u63a7\u9664\u9650\u5ea6\u984d\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u8ffd\u52a0\u306e\u76e3\u67fb\u306b\u3088\u308b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u7533\u544a\u66f8\u3067\u306f\u9069\u683c\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u7533\u544a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u6240\u5f97\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308b\u640d\u5931\u3092\u7533\u544a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001IRS\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u76e3\u67fb\u3059\u3079\u304d\u3060\u3063\u305f\u3068\u8003\u3048\u307e\u3059\u3002<\/span><\/p>

\u81ea\u55b6\u696d\u7a0e\u3001\u5bb6\u4e8b\u4f7f\u7528\u4eba\u7a0e\u3001\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u306a\u3069\u3001\u8ffd\u52a0\u3067\u767a\u751f\u30fb\u7d0d\u4ed8\u3055\u308c\u305f\u7a0e\u91d1\u304c\u3042\u308b\u70b9\u306b\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u5c11\u984d\uff08\u6570\u5343\u30c9\u30eb\uff09\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u8003\u616e\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u00a0\u76f8\u5bfe\u7684\u306a<\/span>\u00a0to<\/span>\u00a0\u305d\u306e\u4ed6\u306e\u7a0e\u984d\u00a0<\/span><\/p>

AMT\uff08\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u7a0e\uff09\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u3044\u308b\u9ad8\u6240\u5f97\u8005\u306b\u3082\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u3001\u901a\u5e38\u306e\u6240\u5f97\u7a0e\u3068\u306f\u5225\u306e\u7a0e\u984d\u8a08\u7b97\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001AMT\u306e\u7a0e\u7387\u306f28\uff05\u3067\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u984d\u3092\u4e0a\u56de\u3063\u305f\u305f\u3081\u3001\u6700\u7d42\u7684\u306a\u7a0e\u984d\u306f200\u4e07\u30c9\u30eb\u304b\u3089700\u4e07\u30c9\u30eb\u3068\u306a\u308a\u307e\u3057\u305f\u3002AMT\u306e\u8a08\u7b97\u984d\u304c\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306f\u3001AMT\u306b\u3088\u308b\u7a0e\u984d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>

\u7a0e\u984d\u63a7\u9664<\/b>
\u4e00\u822c\u4e8b\u696d\u7a0e\u984d\u63a7\u9664\uff08Form 3800\uff09\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u984d\u306e\u5927\u90e8\u5206\u304c\u76f8\u6bba\u3055\u308c\u307e\u3057\u305f\u3002\u3067\u306f\u3001Form 3800\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\u3002\u8a73\u3057\u3044\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u306e\u8a18\u4e8b\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u5f8c\u306e\u6700\u7d42\u7684\u306a\u7a0e\u984d\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u57fa\u3065\u304f\u7a0e\u984d\u3068AMT\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>

\u7c21\u6613\u5b9f\u52b9\u7a0e\u7387<\/b>
\u7dcf\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u7387\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u3001\u7c21\u6613\u7684\u306a\u65b9\u6cd5\u3092\u7528\u3044\u307e\u3059\u3002<\/p>

\u2014 \u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f\u30d7\u30e9\u30b9\u304b\u3089\u975e\u5e38\u306b\u5927\u304d\u306a\u5229\u76ca\u307e\u3067\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u5b9f\u52b9\u7a0e\u7387\u3092\u3055\u3089\u306b\u5f15\u304d\u4e0b\u3052\u308b\u8981\u56e0\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u8a08\u7b97\u304b\u3089\u9664\u5916\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\u2014 \u4e8b\u696d\u6240\u5f97\u3001\u53d7\u52d5\u7684\u6240\u5f97\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u304b\u3089\u751f\u3058\u308b\u640d\u5931\u306f\u3001\u76e3\u67fb\u306e\u89b3\u70b9\u304b\u3089\u3001\u640d\u5931\u3092\u9069\u683c\u3068\u307f\u306a\u3055\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u304b\u3089\u9664\u5916\u3057\u3066\u3044\u307e\u3059\u3002
Thus, we<\/span>\u00a0\u2014 \u7a3c\u5f97\u6240\u5f97\u3001\u53d7\u52d5\u7684\u6240\u5f97\uff08\u5229\u606f\u30fb\u914d\u5f53\uff09\u3001\u9000\u8077\u6240\u5f97\u3092\u3082\u3068\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u5408\u8a08\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5b9f\u52b9\u7a0e\u7387\u306f\u3069\u306e\u7a0b\u5ea6\u3060\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>

<\/colgroup>
\u00a0<\/td>2015<\/b><\/td>2016<\/b><\/td>2017<\/b><\/td>2018<\/b><\/td>2019<\/b><\/td>2020<\/b><\/td><\/tr>
\u7c21\u6613\u5b9f\u52b9\u7a0e\u7387<\/b><\/td>5.72%<\/b><\/td>0.01%<\/b><\/td>0.01%<\/b><\/td>10.02%<\/b><\/td>1.12%<\/b><\/td>0.00%<\/b><\/td><\/tr><\/tbody><\/table><\/div>

2024\u5e74\u306eIRS\u306e\u7a0e\u7387\u533a\u5206\u3067\u306f\u3001\u6700\u521d\u306e\u533a\u5206\u306f11,600\u30c9\u30eb\u4ee5\u4e0b\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b10\uff05\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002\u7a0e\u7387\u306f\u300110\uff05\u300112\uff05\u300122\uff05\u300124\uff05\u300132\uff05\u300135\uff05\u300137\uff05\u306e\u9806\u306b\u6bb5\u968e\u7684\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002\u00a0<\/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":"

\u7c73\u56fd\u4e0b\u9662\u6b73\u5165\u59d4\u54e1\u4f1a\uff08House Ways and Means Committee\uff09\u306f\u30012022\u5e7412\u670830\u65e5\u3001\u30c9\u30ca\u30eb\u30c9\u30fb\u30c8\u30e9\u30f3\u30d7\u6c0f\u306e2015\u5e74\u304b\u30892020\u5e74\u307e\u3067\u306e6\u5e74\u9593\u306e\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u306e\u6982\u8981\u3068\u5b9f\u52b9\u7a0e\u7387\u306e\u7c21\u6613\u8a08\u7b97\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5404\u7d0d\u7a0e\u7533\u544a\u66f8\u306f500\uff5e1,000\u30da\u30fc\u30b8\u306b\u53ca\u3073\u307e\u3059\u30022015\u5e74\u304b\u30892019\u5e74\u307e\u3067\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u8005\uff08Tax Preparer\uff09\u306f\u3001Mazars USA LLP\u306eDonald Bender\u6c0f\u3067\u3057\u305f\u30022020\u5e74\u306b\u3064\u3044\u3066\u306f\u3001BKM Sowan Horan LLP\uff082022\u5e74\u306bCohnReznick\u3068\u5408\u4f75\uff09\u306eTimothy P. Horan\u6c0f\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\n2015\uff5e2020\u5e74\u306e\u7533\u544a\u5185\u5bb9\n2015\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306f14,141\u30c9\u30eb\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5229\u606f\u306f9,393,096\u30c9\u30eb\u3001\u914d\u5f53\u6240\u5f97\u306f1,729,897\u30c9\u30eb\u3001\u4e8b\u696d\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b9599,030\u30c9\u30eb\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f35,835,453\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u5229\u76ca\u306f7,882,011\u30c9\u30eb\u3001\u5e74\u91d1\u30fb\u5e74\u91d1\u4fdd\u967a\u306f77,808\u30c9\u30eb\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u306b\u3088\u308b\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b97,882,011\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b976,909,237\u30c9\u30eb\u3067\u3057\u305f\u3002\u8ab2\u7a0e\u6240\u5f97\u306f0\u30c9\u30eb\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f641,931\u30c9\u30eb\u3067\u3057\u305f\u30022016\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306f978\u30c9\u30eb\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5229\u606f\u306f8,994,141\u30c9\u30eb\u3001\u914d\u5f53\u6240\u5f97\u306f337,938\u30c9\u30eb\u3001\u4e8b\u696d\u6240\u5f97\u306f8,797,393\u30c9\u30eb\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f10,941,053\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u5229\u76ca\u306f\u30de\u30a4\u30ca\u30b9444,633\u30c9\u30eb\u3001\u5e74\u91d1\u30fb\u5e74\u91d1\u4fdd\u967a\u306f77,808\u30c9\u30eb\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u306b\u3088\u308b\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b915,939,523\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b944,955,324\u30c9\u30eb\u3067\u3057\u305f\u3002\u8ab2\u7a0e\u6240\u5f97\u306f0\u30c9\u30eb\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f750\u30c9\u30eb\u3067\u3057\u305f\u30022017\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306f373,629\u30c9\u30eb\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5229\u606f\u306f6,758,494\u30c9\u30eb\u3001\u914d\u5f53\u6240\u5f97\u306f21,984\u30c9\u30eb\u3001\u4e8b\u696d\u6240\u5f97\u306f1,433,030\u30c9\u30eb\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f7,528,298\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u5229\u76ca\u306f33,740\u30c9\u30eb\u3001\u5e74\u91d1\u30fb\u5e74\u91d1\u4fdd\u967a\u306f84,351\u30c9\u30eb\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u306b\u3088\u308b\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b916,746,815\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b912,306,111\u30c9\u30eb\u3067\u3057\u305f\u3002\u8ab2\u7a0e\u6240\u5f97\u306f0\u30c9\u30eb\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f750\u30c9\u30eb\u3067\u3057\u305f\u30022018\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306f393,957\u30c9\u30eb\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5229\u606f\u306f9,435,377\u30c9\u30eb\u3001\u914d\u5f53\u6240\u5f97\u306f60,254\u30c9\u30eb\u3001\u4e8b\u696d\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b9430,408\u30c9\u30eb\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f22,015,123\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u5229\u76ca\u306f0\u30c9\u30eb\u3001\u5e74\u91d1\u30fb\u5e74\u91d1\u4fdd\u967a\u306f86,532\u30c9\u30eb\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u306b\u3088\u308b\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b91,192,220\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306f4,826,478\u30c9\u30eb\u3067\u3057\u305f\u3002\u8ab2\u7a0e\u6240\u5f97\u306f22,951,389\u30c9\u30eb\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f999,466\u30c9\u30eb\u3067\u3057\u305f\u30022019\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306f393,928\u30c9\u30eb\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5229\u606f\u306f11,332,436\u30c9\u30eb\u3001\u914d\u5f53\u6240\u5f97\u306f71,921\u30c9\u30eb\u3001\u4e8b\u696d\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b9225,560\u30c9\u30eb\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f9,257,197\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u5229\u76ca\u306f0\u30c9\u30eb\u3001\u5e74\u91d1\u30fb\u5e74\u91d1\u4fdd\u967a\u306f86,532\u30c9\u30eb\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u306b\u3088\u308b\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b916,472,951\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b916,698,511\u30c9\u30eb\u3067\u3057\u305f\u3002\u8ab2\u7a0e\u6240\u5f97\u306f2,975,173\u30c9\u30eb\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f133,445\u30c9\u30eb\u3067\u3057\u305f\u3002\n2020\u5e74\u306e\u7d66\u4e0e\u6240\u5f97\u306f393,229\u30c9\u30eb\u3001\u8ab2\u7a0e\u5bfe\u8c61\u5229\u606f\u306f10,626,179\u30c9\u30eb\u3001\u914d\u5f53\u6240\u5f97\u306f25,347\u30c9\u30eb\u3001\u4e8b\u696d\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b929,686\u30c9\u30eb\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306f0\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u5229\u76ca\u306f\u30de\u30a4\u30ca\u30b9501,255\u30c9\u30eb\u3001\u5e74\u91d1\u30fb\u5e74\u91d1\u4fdd\u967a\u306f86,532\u30c9\u30eb\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u7b49\u306b\u3088\u308b\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b915,676,469\u30c9\u30eb\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u306f\u30de\u30a4\u30ca\u30b915,825,345\u30c9\u30eb\u3067\u3057\u305f\u3002\u8ab2\u7a0e\u6240\u5f97\u306f0\u30c9\u30eb\u3001\u7d0d\u4ed8\u7a0e\u984d\u306f0\u30c9\u30eb\u3067\u3057\u305f\u3002\n\u8ab2\u7a0e\u6240\u5f97\u30fb\u7d0d\u4ed8\u7a0e\u984d\u304c\u30bc\u30ed\u3068\u306a\u3063\u305f\u5e74\n\u4e0a\u8a18\u306e\u7533\u544a\u5185\u5bb9\u306b\u3088\u308b\u3068\u30016\u5e74\u9593\u306e\u3046\u30614\u5e74\u9593\uff082015\u5e74\u30012016\u5e74\u30012017\u5e74\u30012020\u5e74\uff09\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c0\u30c9\u30eb\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6700\u521d\u306e\u8a08\u7b97\u3067\u8ab2\u7a0e\u6240\u5f97\u3068\u6240\u5f97\u7a0e\u304c0\u30c9\u30eb\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u308c\u304c\u305d\u306e\u307e\u307e\u6700\u7d42\u7684\u306a\u7d0d\u4ed8\u7a0e\u984d\u306b\u4f7f\u7528\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\n\u4ee3\u66ff\u30df\u30cb\u30de\u30e0\u7a0e\uff08AMT\uff09\n\u7a0e\u8ca0\u62c5\u3092\u5408\u6cd5\u7684\u306b\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u591a\u304f\u306e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u6240\u5f97\u3001\u53d7\u52d5\u7684\u6240\u5f97\uff08\u8cc3\u8cb8\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\uff09\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u304b\u3089\u751f\u3058\u305f\u640d\u5931\u304c\u3001\u52e4\u52b4\u6240\u5f97\u3001\u56fa\u5b9a\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u306a\u3069\u306e\u6240\u5f97\u306e\u5927\u90e8\u5206\u3092\u76f8\u6bba\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u640d\u5931\u304c\u7a0e\u52d9\u4e0a\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u640d\u5931\u63a7\u9664\u306e\u5236\u9650\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u8ffd\u52a0\u306e\u76e3\u67fb\u306b\u3088\u308b\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u4f5c\u6210\u3055\u308c\u305f\u7d0d\u7a0e\u7533\u544a\u66f8\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u640d\u5931\u304c\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3057\u3066\u7533\u544a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u5f97\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308b\u591a\u984d\u306e\u640d\u5931\u3092\u7533\u544a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001IRS\u306f\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u76e3\u67fb\u3059\u3079\u304d\u3060\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u81ea\u55b6\u696d\u7a0e\u3001\u5bb6\u4e8b\u4f7f\u7528\u4eba\u96c7\u7528\u7a0e\u3001\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u306a\u3069\u3001\u8ffd\u52a0\u3067\u767a\u751f\u30fb\u7d0d\u4ed8\u3055\u308c\u305f\u7a0e\u91d1\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u4ed6\u306e\u7a0e\u984d\uff08\u6570\u767e\u4e07\u30c9\u30eb\u898f\u6a21\uff09\u3068\u6bd4\u8f03\u3059\u308b\u3068\u5c0f\u3055\u3044\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u8a73\u7d30\u3092\u5272\u611b\u3057\u307e\u3059\u3002\nAMT\uff08Alternative Minimum 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