{"id":8096,"date":"2020-01-10T00:12:00","date_gmt":"2020-01-10T00:12:00","guid":{"rendered":"https:\/\/accoventure.com\/?p=8096"},"modified":"2026-02-11T15:16:13","modified_gmt":"2026-02-11T15:16:13","slug":"compliance-with-form-5500-filing-for-welfare-benefit-plans","status":"publish","type":"post","link":"https:\/\/accoventure.com\/ja\/corporate-tax\/8096\/","title":{"rendered":"\u798f\u5229\u539a\u751f\u7d66\u4ed8\u5236\u5ea6\u306b\u304a\u3051\u308bForm 5500\u7533\u544a\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8096\" class=\"elementor elementor-8096\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e195206 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"e195206\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ce39d7\" data-id=\"2ce39d7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-236b93d elementor-widget elementor-widget-heading\" data-id=\"236b93d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u95a2\u3059\u308bForm 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);\">\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u798f\u5229\u539a\u751f\u5236\u5ea6\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5065\u5eb7\u30fb\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u53c2\u52a0\u8005\u304c100\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5236\u5ea6\u5e74\u5ea6\u306e\u958b\u59cb\u6642\u70b9\u3067\u306e\u53c2\u52a0\u8005\u6570\u3084\u3001\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u62e0\u51fa\u3055\u308c\u3066\u3044\u308b\u5236\u5ea6\uff08\u5065\u5eb7\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight 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);\">\u5236\u5ea6\u304c\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u3001\u78ba\u5b9f\u306b\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9.<\/span><\/p><p><b>Form 5500\u306e\u63d0\u51fa\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e3b\u306a\u798f\u5229\u539a\u751f\u5236\u5ea6\u306f\uff1f<br \/><\/b><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4e00\u5b9a\u306e\u63d0\u51fa\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u306fForm 5500\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u3053\u308c\u3089\u306e\u5236\u5ea6\u306b\u306f\u3001\u96c7\u7528\u4e3b\u304c\u63d0\u4f9b\u3059\u308b\u533b\u7642\u4fdd\u967a\uff08\u533b\u7642\u3001\u6b6f\u79d1\u3001\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306b\u9650\u3089\u308c\u307e\u305b\u3093\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u751f\u547d\u4fdd\u967a\u3001\u969c\u5bb3\u4fdd\u967a\u3001\u9577\u671f\u4ecb\u8b77\u4fdd\u967a\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u30d5\u30ec\u30ad\u30b7\u30d6\u30eb\u652f\u51fa\u53e3\u5ea7\uff08FSA\uff09\u3084\u533b\u7642\u8caf\u84c4\u53e3\u5ea7\uff08HSA\uff09\u306a\u3069\u306e\u7d66\u4ed8\u3092\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5065\u5eb7\u8cbb\u7528\u511f\u9084\u5236\u5ea6\uff08HRA\uff09\u306a\u3069\u3082\u3001\u5834\u5408\u306b\u306fForm 5500\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5fc5\u8981\u306a\u53c2\u52a0\u8005\u6570\u306e\u57fa\u6e96\u3084\u8cc7\u91d1\u62e0\u51fa\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u63d0\u51fa\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u63d0\u51fa\u7fa9\u52d9\u306f\u3001\u4e00\u822c\u306b\u300c\u7a4d\u7acb\u578b\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u5236\u5ea6\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u96c7\u7528\u4e3b\u304c\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7d66\u4ed8\u8cbb\u7528\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u8cc7\u7523\u3084\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u5236\u5ea6\u304c\u5b8c\u5168\u306b\u7121\u7a4d\u7acb\u578b\uff08\u3064\u307e\u308a\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u96c7\u7528\u4e3b\u304c\u3042\u3089\u304b\u3058\u3081\u8cc7\u91d1\u3092\u7a4d\u307f\u7acb\u3066\u305a\u3001\u7d66\u4ed8\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306f\u3001\u63d0\u51fa\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u63d0\u51fa\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p><p><b>Form 5500\u306e\u63d0\u51fa\u4e0a\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u300c\u53c2\u52a0\u8005\u300d\u3068\u306f\u8ab0\u3092\u6307\u3059\u306e\u304b\uff1f<br \/><\/b><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Form 5500\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53c2\u52a0\u8005\u6570\u3092\u6b63\u78ba\u306b\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u53c2\u52a0\u8005\u3067\u3059\u3002Form 5500\u4e0a\u3001\u53c2\u52a0\u8005\u3068\u306f\u3001\u73fe\u5728\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5236\u5ea6\u5e74\u5ea6\u306e\u958b\u59cb\u6642\u70b9\u3067\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1,\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">COBRA\u7d99\u7d9a\u7d66\u4ed8\u306a\u3069\u3001\u5236\u5ea6\u306b\u57fa\u3065\u304f\u7d66\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u9000\u8077\u5f93\u696d\u54e1\u3084\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u9000\u8077\u8005\u5411\u3051\u533b\u7642\u7d66\u4ed8\u3084\u3001\u307e\u3060\u52a0\u5165\u3092\u9078\u629e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082COBRA\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9000\u8077\u5f93\u696d\u54e1\u306a\u3069\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">COBRA\u306e\u52a0\u5165\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3002\u305f\u3060\u3057\u3001\u914d\u5076\u8005\u3084\u6276\u990a\u5bb6\u65cf\u306b\u3064\u3044\u3066\u306f\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Form 5500\u4e0a\u306e\u53c2\u52a0\u8005\u6570\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u53c2\u52a0\u8005\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u500b\u4eba\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u73fe\u5f79\u30fb\u9000\u8077\u3092\u554f\u308f\u305a\u3001\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u3001\u307e\u305f\u306f\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u304c\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u3059\u3002<\/span><\/p><p><span style=\"font-weight: bold; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\">\u53c2\u52a0\u8005\u304c100\u4eba\u672a\u6e80\u306e\u5c0f\u898f\u6a21\u96c7\u7528\u4e3b\u3067\u3082\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066Form 5500\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>plans?<br \/><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4e00\u822c\u306b\u3001\u53c2\u52a0\u8005\u304c100\u4eba\u672a\u6e80\u306e\u5c0f\u898f\u6a21\u96c7\u7528\u4e3b\u306f\u3001Form 5500\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u62e0\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5b8c\u5168\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3067\u306f\u3001\u901a\u5e38\u3001\u63d0\u51fa\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5236\u5ea6\u304c\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u62e0\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e00\u5b9a\u898f\u6a21\u306b\u9054\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u63d0\u51fa\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5236\u5ea6\u3067\u3042\u308b\u5834\u5408\u3001Form 5500\u306e\u63d0\u51fa\u8981\u4ef6\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u96c7\u7528\u4e3b\u306f\u3001\u81ea\u793e\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3092\u5341\u5206\u306b\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u6cd5\u4ee4\u9075\u5b88\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3001\u63d0\u51fa\u7fa9\u52d9\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/span><\/p><p><b>Form 5500\u306e\u63d0\u51fa\u306b\u304a\u3051\u308b\u3001\u5b8c\u5168\u4fdd\u967a\u578b\u3068\u81ea\u5df1\u4fdd\u967a\u578b\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u9055\u3044\u3068\u306f\uff1f\u00a0<\/b><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>Form 5500 filing?<br \/><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5b8c\u5168\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3068\u306f\u3001\u96c7\u7528\u4e3b\u304c\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u4fdd\u967a\u5951\u7d04\u3092\u8cfc\u5165\u3057\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5236\u5ea6\u306e\u7d66\u4ed8\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u62e0\u51fa\u3057\u307e\u3059\u3002\u81ea\u5df1\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3068\u306f\u3001\u96c7\u7528\u4e3b\u304c\u7d66\u4ed8\u8cbb\u7528\u3092\u76f4\u63a5\u8ca0\u62c5\u3059\u308b\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4fdd\u967a\u5951\u7d04\u3092\u8cfc\u5165\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u96c7\u7528\u4e3b\u304c\u76f4\u63a5\u7d66\u4ed8\u3092\u8ca0\u62c5\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002Form 5500\u306e\u63d0\u51fa\u4e0a\u3001\u81ea\u5df1\u4fdd\u967a\u578b\u306e\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u81ea\u5df1\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3067\u306f\u901a\u5e38\u3001\u4fdd\u967a\u91d1\u8acb\u6c42\u3084\u8cbb\u7528\u306a\u3069\u3001\u3088\u308a\u8a73\u7d30\u306a\u8ca1\u52d9\u5831\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5b8c\u5168\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3067\u306f\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5b8c\u5168\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u306f\u3001\u8a73\u7d30\u306a\u5831\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u57fa\u3065\u304f\u63d0\u51fa\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u53c2\u52a0\u8005\u6570\u3084\u8cc7\u91d1\u62e0\u51fa\u306e\u4ed5\u7d44\u307f\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/span><\/p><p><span style=\"font-weight: bold; color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\">\u5236\u5ea6\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u5236\u5ea6\u306e\u69cb\u6210\u3084\u53c2\u52a0\u8005\u6570\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u3001\u63d0\u51fa\u8981\u4ef6\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>year?<br \/><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u306f\u3044\u3002\u5236\u5ea6\u306e\u69cb\u6210\u306b\u5927\u304d\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u3001\u53c2\u52a0\u8005\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306f\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5236\u5ea6\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u53c2\u52a0\u8005\u6570\u304c100\u4eba\u4ee5\u4e0a\u306b\u5897\u3048\u305f\u5834\u5408\u3001\u96c7\u7528\u4e3b\u306fForm 5500\u306e\u63d0\u51fa\u304c\u7a81\u7136\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5f53\u521d\u306f\u63d0\u51fa\u7fa9\u52d9\u306e\u5bfe\u8c61\u5916\u3068\u8003\u3048\u3066\u3044\u305f\u5236\u5ea6\u3067\u3042\u3063\u3066\u3082\u3001\u5236\u5ea6\u306e\u5909\u66f4\u3092\u7d99\u7d9a\u7684\u306b\u78ba\u8a8d\u3057\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u3053\u3046\u3057\u305f\u5909\u66f4\u304c\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">impact filing obligations.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>\u5065\u5eb7\u30fb\u798f\u5229\u539a\u751f\u5236\u5ea6\u306eForm 5500\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3068\u306f\uff1f<br \/><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5065\u5eb7\u30fb\u798f\u5229\u539a\u751f\u5236\u5ea6\u306eForm 5500\u3092\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u542b\u307f\u307e\u3059\uff1a<\/span><\/p><ul><li>\u5236\u5ea6\u540d\u304a\u3088\u3073\u5236\u5ea6\u756a\u53f7<\/li><li>\u5236\u5ea6\u63d0\u4f9b\u8005\u306b\u95a2\u3059\u308b\u60c5\u5831\uff08\u96c7\u7528\u4e3b\u306e\u540d\u79f0\u3001\u4f4f\u6240\u3001\u9023\u7d61\u5148\u306a\u3069\uff09<\/li><li>\u5236\u5ea6\u5e74\u5ea6\u306e\u671f\u9593<\/li><li>\u52a0\u5165\u8005\u6570<\/li><li>\u5236\u5ea6\u306e\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\uff08\u81ea\u5df1\u4fdd\u967a\u3001\u5168\u984d\u4fdd\u967a\u3001\u307e\u305f\u306f\u4fe1\u8a17\u306b\u3088\u308b\u8cc7\u91d1\u8abf\u9054\u306e\u3044\u305a\u308c\u304b\uff09<\/li><li>\u5236\u5ea6\u7d66\u4ed8\u306e\u6982\u8981\uff08\u63d0\u4f9b\u3055\u308c\u308b\u88dc\u511f\u5185\u5bb9\u306e\u7a2e\u985e\u306a\u3069\uff09<\/li><li>\u8ca1\u52d9\u60c5\u5831\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff1a\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u8a08\u753b\u306b\u95a2\u3059\u308b\u8cbb\u7528\u306a\u3069\uff09<\/li><li>Schedule A\uff08\u4fdd\u967a\u5951\u7d04\u7528\uff09\u3084Schedule C\uff08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304a\u3088\u3073\u624b\u6570\u6599\u7528\uff09\u306a\u3069\u3001\u8a72\u5f53\u3059\u308b\u6dfb\u4ed8\u66f8\u985e\u3084\u5225\u8868\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u96c7\u7528\u4e3b\u306f\u3001Form 5500\u306e\u63d0\u51fa\u306b\u3042\u305f\u308a\u3001\u6b63\u78ba\u6027\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u5fc5\u8981\u306a\u60c5\u5831\u3092\u3059\u3079\u3066\u53ce\u96c6\u3057\u3001\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li><\/ul><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>\u8907\u6570\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u30921\u4ef6\u306eForm 5500\u3067\u307e\u3068\u3081\u3066\u5831\u544a\u3067\u304d\u307e\u3059\u304b\uff1f<br \/><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8907\u6570\u306e\u7d66\u4ed8\u5236\u5ea6\u3092\u540c\u4e00\u306eForm 5500\u3067\u307e\u3068\u3081\u3066\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u304c\u540c\u4e00\u306e\u4f53\u7cfb\u306b\u5c5e\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u540c\u4e00\u306e\u5236\u5ea6\u63d0\u4f9b\u8005\uff08\u96c7\u7528\u4e3b\uff09\u304c\u904b\u55b6\u3057\u3001\u63d0\u51fa\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002\u96c7\u7528\u4e3b\u306f\u5404\u5236\u5ea6\u3092\u8a18\u8f09\u3057\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u63d0\u4f9b\u3055\u308c\u308b\u7d66\u4ed8\u5185\u5bb9\u3084\u5236\u5ea6\u306e\u69cb\u6210\u306b\u95a2\u3059\u308b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5236\u5ea6\u306e\u69cb\u6210\u3084\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u500b\u5225\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>Form 5500\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<br \/><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Form 5500\u304a\u3088\u3073\u8a72\u5f53\u3059\u308b\u6dfb\u4ed8\u66f8\u985e\u306f\u3001\u7c73\u56fd\u52b4\u50cd\u7701\uff08DOL\uff09\u306b\u4ee5\u4e0b\u306e\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u8a08\u753b\u5e74\u5ea6\u7d42\u4e86\u5f8c7\u304b\u6708\u76ee\u306e\u672b\u65e5\u3002\u305f\u3068\u3048\u3070\u3001\u8a08\u753b\u5e74\u5ea6\u304c12\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u5834\u5408\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">12\u670831\u65e5\u3092\u57fa\u6e96\u65e5\u3068\u3059\u308b\u5834\u5408\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u7fcc\u5e747\u670831\u65e5\u3067\u3059\u3002<\/span><\/p><p><b>\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001Form 5500\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<br \/><\/b><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066Form 5500\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001\u91cd\u3044\u7f70\u5247\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u7c73\u56fd\u52b4\u50cd\u7701\uff08DOL\uff09\u304a\u3088\u3073\u5185\u56fd\u6b73\u5165\u5e81\uff08IRS\uff09\u306b\u3088\u308b\u7f70\u91d1\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u7d99\u7d9a\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306b\u3088\u308a\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u76e3\u67fb\u3084\u305d\u306e\u4ed6\u306e\u6cd5\u57f7\u884c\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u4f1a\u793e\u306e\u3088\u308a\u8a73\u7d30\u306a\u8abf\u67fb\u306b\u3064\u306a\u304c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u5f93\u696d\u54e1\u798f\u5229\u539a\u751f\u5236\u5ea6\u3084\u3001\u6cd5\u7684\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif;\"><b>\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u306b\u3088\u308b\u7f70\u5247\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<br \/><\/b><\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u306f\u3044\u3001Form 5500\u306e\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u305f\u3053\u3068\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u5fc5\u8981\u306a\u5bfe\u5fdc\u3092\u53d6\u308b\u3053\u3068\u3067\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Delinquent Filer Voluntary Compliance\uff08DFVC\uff09Program\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u306f\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">\u96c7\u7528\u4e3b\u306f\u3001\u671f\u9650\u3092\u904e\u304e\u305f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u7f70\u91d1\u3092\u5927\u5e45\u306b\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u306f\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">DOL\u306b\u3088\u308b\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u308b\u524d\u306b\u3001\u672a\u63d0\u51fa\u3092\u662f\u6b63\u3057\u3001\u7f70\u5247\u3092\u8efd\u6e1b\u3067\u304d\u308b\u8cb4\u91cd\u306a\u6a5f\u4f1a\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u8a73\u3057\u3044\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">Form 5500\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u60c5\u5831\u3084\u3001\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u30b5\u30dd\u30fc\u30c8\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u5f53\u793e\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u00a0<\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight );\">experts.<\/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":"<p>\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u95a2\u3059\u308bForm 5500\u306e\u7533\u544a\u8981\u4ef6\u3092\u3054\u5b58\u3058\u3067\u3059\u304b\uff1f\n\n\u3044\u3064\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\u304c\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u3001\u307e\u305f\u53c2\u52a0\u8005\u6570\u3092\u3069\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3059\u308b\u306e\u304b\u3092\u3054\u5b58\u3058\u3067\u3057\u3087\u3046\u304b\u3002\u7533\u544a\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u6551\u6e08\u63aa\u7f6e\u3092\u542b\u3080\u7f70\u5247\u56de\u907f\u306e\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3001\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\n\n\u591a\u304f\u306e\u96c7\u7528\u4e3b\u306f\u3001\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066Form 5500\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u533b\u7642\u3001\u6b6f\u79d1\u3001\u773c\u79d1\u3001\u751f\u547d\u4fdd\u967a\u306a\u3069\u306e\u5065\u5eb7\u30fb\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u7533\u544a\u8981\u4ef6\u304c\u3042\u308b\u3053\u3068\u3092\u898b\u843d\u3068\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8981\u4ef6\u306b\u9055\u53cd\u3059\u308b\u3068\u3001\u9ad8\u984d\u306a\u7f70\u5247\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u5065\u5eb7\u30fb\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306bForm 5500\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\u9ad8\u984d\u306a\u7f70\u5247\u3092\u907f\u3051\u3001\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u3067\u3059\u3002\n\n\u798f\u5229\u539a\u751f\u5236\u5ea6\u3067Form 5500\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b\uff1f\n\n\u5f93\u696d\u54e1\u9000\u8077\u6240\u5f97\u4fdd\u969c\u6cd5\uff08ERISA\uff09\u3067\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066Form 5500\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\n\n\u5065\u5eb7\u30fb\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u5e74\u5ea6\u958b\u59cb\u6642\u70b9\u3067\u53c2\u52a0\u8005\u304c100\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u304c\u62e0\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\uff08Health Reimbursement Account\u306a\u3069\uff09\u306f\u3001\u901a\u5e38\u3001\u7533\u544a\u8981\u4ef6\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u304c\u62e0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u5236\u5ea6\u3084\u3001\u53c2\u52a0\u8005\u304c100\u4eba\u672a\u6e80\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001Form 5500\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u5927\u898f\u6a21\u306a\u5065\u5eb7\u30fb\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u591a\u304f\u306fForm 5500\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5c0f\u898f\u6a21\u306a\u5236\u5ea6\u3084\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u304c\u62e0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3001\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002\n\nForm 5500\u306e\u63d0\u51fa\u8981\u4ef6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\n\n\u4e00\u5b9a\u306e\u7533\u544a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u3055\u307e\u3056\u307e\u306a\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066Form 5500\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u5236\u5ea6\u306b\u306f\u3001\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002\n\n* \u96c7\u7528\u4e3b\u304c\u63d0\u4f9b\u3059\u308b\u5065\u5eb7\u4fdd\u967a\uff08\u533b\u7642\u3001\u6b6f\u79d1\u3001\u773c\u79d1\uff09\n* \u751f\u547d\u4fdd\u967a\n* \u969c\u5bb3\u4fdd\u967a\n* \u9577\u671f\u4ecb\u8b77\u4fdd\u967a\n* \u30d5\u30ec\u30ad\u30b7\u30d6\u30eb\u652f\u51fa\u53e3\u5ea7\uff08FSA\uff09\n* \u533b\u7642\u8caf\u84c4\u53e3\u5ea7\uff08HSA\uff09\n* Health Reimbursement Arrangement\uff08HRA\uff09\n\n\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u3082\u3001\u5fc5\u8981\u306a\u53c2\u52a0\u8005\u6570\u306e\u57fa\u6e96\u3084\u8cc7\u91d1\u62e0\u51fa\u306e\u5f62\u614b\u3092\u6e80\u305f\u3059\u5834\u5408\u3001Form 5500\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u306a\u304a\u3001\u7533\u544a\u8981\u4ef6\u306f\u4e00\u822c\u306b\u300cfunded\uff08\u8cc7\u91d1\u62e0\u51fa\u578b\uff09\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u5236\u5ea6\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u96c7\u7528\u4e3b\u304c\u7d66\u4ed8\u8cbb\u7528\u3092\u8cc4\u3046\u305f\u3081\u306b\u8cc7\u7523\u3084\u8cc7\u91d1\u3092\u3042\u3089\u304b\u3058\u3081\u78ba\u4fdd\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u5236\u5ea6\u304c\u5b8c\u5168\u306bunfunded\uff08\u7121\u62e0\u51fa\u578b\uff09\u3001\u3064\u307e\u308a\u4e8b\u524d\u306b\u8cc7\u91d1\u3092\u78ba\u4fdd\u305b\u305a\u3001\u7d66\u4ed8\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u96c7\u7528\u4e3b\u304c\u8cbb\u7528\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306f\u3001\u7533\u544a\u8981\u4ef6\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\nForm 5500\u306e\u7533\u544a\u4e0a\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u300c\u53c2\u52a0\u8005\u300d\u3068\u306f\u8ab0\u3092\u6307\u3057\u307e\u3059\u304b\uff1f\n\nForm 5500\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u53c2\u52a0\u8005\u6570\u3092\u6b63\u78ba\u306b\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\nForm 5500\u306b\u304a\u3051\u308b\u53c2\u52a0\u8005\u306b\u306f\u3001\u4ee5\u4e0b\u304c\u542b\u307e\u308c\u307e\u3059\u3002\n\n* \u5e74\u5ea6\u958b\u59cb\u6642\u70b9\u3067\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u73fe\u5f79\u5f93\u696d\u54e1\n* COBRA\u7d99\u7d9a\u7d66\u4ed8\u3084\u9000\u8077\u8005\u5411\u3051\u533b\u7642\u7d66\u4ed8\u306a\u3069\u3001\u5236\u5ea6\u306b\u57fa\u3065\u304f\u7d66\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5143\u5f93\u696d\u54e1\n* COBRA\u306e\u52a0\u5165\u8cc7\u683c\u304c\u3042\u308a\u3001\u307e\u3060COBRA\u306b\u3088\u308b\u7d66\u4ed8\u3092\u9078\u629e\u3057\u3066\u3044\u306a\u3044\u5143\u5f93\u696d\u54e1\n\n\u305f\u3060\u3057\u3001Form 5500\u4e0a\u306e\u53c2\u52a0\u8005\u6570\u306b\u306f\u3001\u53c2\u52a0\u8005\u306e\u914d\u5076\u8005\u3084\u6276\u990a\u5bb6\u65cf\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u73fe\u5f79\u30fb\u5143\u5f93\u696d\u54e1\u3092\u554f\u308f\u305a\u3001\u7d66\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u8cc7\u683c\u304c\u3042\u308b\u500b\u3005\u306e\u5f93\u696d\u54e1\u306e\u307f\u304c\u7b97\u5b9a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\n\n\u53c2\u52a0\u8005\u304c100\u4eba\u672a\u6e80\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066Form 5500\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\n\n\u4e00\u822c\u306b\u3001\u53c2\u52a0\u8005\u304c100\u4eba\u672a\u6e80\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u3064\u3044\u3066Form 5500\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5236\u5ea6\u304c\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u62e0\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u4f8b\u5916\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u7121\u62e0\u51fa\u578b\u307e\u305f\u306f\u5b8c\u5168\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3067\u306f\u3001\u901a\u5e38\u3001\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5236\u5ea6\u304c\u4fe1\u8a17\u3092\u901a\u3058\u3066\u8cc7\u91d1\u62e0\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u53c2\u52a0\u8005\u6570\u304c\u7533\u544a\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001Form 5500\u306e\u8981\u4ef6\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u96c7\u7528\u4e3b\u306f\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u5177\u4f53\u7684\u306a\u4ed5\u7d44\u307f\u3092\u614e\u91cd\u306b\u78ba\u8a8d\u3057\u3001\u7533\u544a\u7fa9\u52d9\u306b\u3064\u3044\u3066\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\n\nForm 5500\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u5b8c\u5168\u4fdd\u967a\u578b\u3068\u81ea\u5df1\u4fdd\u967a\u578b\u306e\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u304b\uff1f\n\n\u5b8c\u5168\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3068\u306f\u3001\u96c7\u7528\u4e3b\u304c\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u4fdd\u967a\u3092\u8cfc\u5165\u3057\u3001\u305d\u306e\u4fdd\u967a\u306b\u3088\u3063\u3066\u5236\u5ea6\u306e\u7d66\u4ed8\u3092\u8cc4\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002\u4e00\u65b9\u3001\u81ea\u5df1\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3067\u306f\u3001\u4fdd\u967a\u5951\u7d04\u3092\u8cfc\u5165\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u96c7\u7528\u4e3b\u304c\u76f4\u63a5\u7d66\u4ed8\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\n\nForm 5500\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u81ea\u5df1\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3067\u306f\u901a\u5e38\u3001\u4fdd\u967a\u91d1\u8acb\u6c42\u3084\u8cbb\u7528\u306a\u3069\u3001\u3088\u308a\u8a73\u7d30\u306a\u8ca1\u52d9\u60c5\u5831\u306e\u5831\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5b8c\u5168\u4fdd\u967a\u578b\u306e\u5236\u5ea6\u3067\u306f\u3001\u3088\u308a\u8a73\u7d30\u306a\u5831\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u53c2\u52a0\u8005\u6570\u3084\u8cc7\u91d1\u62e0\u51fa\u306e\u5f62\u614b\u306b\u5fdc\u3058\u305f\u4e00\u5b9a\u306e\u7533\u544a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\n\n\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3084\u53c2\u52a0\u8005\u6570\u306e\u5909\u66f4\u306f\u3001\u5e74\u5ea6\u9014\u4e2d\u306e\u7533\u544a\u8981\u4ef6\u306b\u5f71\u97ff\u3057\u307e\u3059\u304b\uff1f\n\n\u306f\u3044\u3002\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u306b\u5927\u304d\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u3001\u5e74\u5ea6\u9014\u4e2d\u306b\u53c2\u52a0\u8005\u6570\u304c100\u4eba\u4ee5\u4e0a\u306b\u5897\u52a0\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u521d\u306f\u7533\u544a\u514d\u9664\u306e\u5bfe\u8c61\u3060\u3068\u8003\u3048\u3066\u3044\u305f\u5236\u5ea6\u3067\u3082\u3001Form 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