{"id":7940,"date":"2026-08-05T09:00:25","date_gmt":"2026-08-05T00:00:25","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/?p=7940"},"modified":"2026-08-04T13:37:53","modified_gmt":"2026-08-04T04:37:53","slug":"kokusaishisanzei-news-special202608","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/kokusaishisanzei-news-special202608","title":{"rendered":"\u9000\u8077\u5f8c\u306e\u8cc7\u91d1\u6e96\u5099(\u8a3c\u5238\u53e3\u5ea7\u3068IRA\u306e\u6bd4\u8f03)"},"content":{"rendered":"

\u30a2\u30e1\u30ea\u30ab\u30fb\u30cf\u30ef\u30a4\u5dde\u306b\u304a\u3051\u308b\u56fd\u969b\u7a0e\u52d9\u3084\u907a\u7523\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001\u73fe\u5730\u5728\u4f4f\u306e\u5f01\u8b77\u58eb\u304c\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3000<\/p>\n

1.\u306f\u3058\u3081\u306b<\/h2>\n

\u30a2\u30e1\u30ea\u30ab\u306b\u306f\u3001\u9000\u8077\u5f8c\u306e\u8cc7\u91d1\u3092\u6e96\u5099\u3059\u308b\u305f\u3081\u306e\u69d8\u3005\u306a\u6295\u8cc7\u624b\u6bb5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4f8b\u3048\u3070\u3001IRA\u3084401(k)\u306e\u3088\u3046\u306a\u3001\u9000\u8077\u5f8c\u306e\u8cc7\u91d1\u6e96\u5099\u3092\u76ee\u7684\u3068\u3057\u3066\u7279\u5225\u306b\u8a2d\u3051\u3089\u308c\u305f\u53e3\u5ea7\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u300c\u9000\u8077\u91d1\u6e96\u5099\u53e3\u5ea7(retirement accounts)\u300d\u3068\u306f\u307f\u306a\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u9000\u8077\u5f8c\u306e\u8cc7\u91d1\u3092\u8caf\u3081\u308b\u305f\u3081\u306b\u4f7f\u7528\u3067\u304d\u308b\u8a3c\u5238\u53e3\u5ea7(Brokerage Account)\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u4eca\u56de\u306e\u30e1\u30eb\u30de\u30ac\u3067\u306f401(k)\u306b\u3064\u3044\u3066\u306f\u53d6\u308a\u4e0a\u3052\u307e\u305b\u3093\u3002<\/p>\n

2.\u8a3c\u5238\u53e3\u5ea7(Brokerage Account)<\/h2>\n

\u8a3c\u5238\u53e3\u5ea7(Brokerage Account)\u3068\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u69d8\u3005\u306a\u7a2e\u985e\u306e\u682a\u3084\u6295\u8cc7\u4fe1\u8a17\u7b49\u3092\u58f2\u8cb7\u3067\u304d\u308b\u6295\u8cc7\u7528\u53e3\u5ea7\u306e\u3053\u3068\u3067\u3059\u3002\u62e0\u51fa\u984d\u306b\u5236\u9650\u306f\u306a\u304f\u3001\u53e3\u5ea7\u304b\u3089\u8cc7\u91d1\u3092\u65e9\u671f\u306b\u5f15\u304d\u51fa\u3059\u3053\u3068\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u8a3c\u5238\u53e3\u5ea7\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u6295\u8cc7\u5bb6\u306f\u914d\u5f53\u3084\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306a\u3069\u3001\u53e3\u5ea7\u304b\u3089\u5f97\u3089\u308c\u308b\u53ce\u5165\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u8a3c\u5238\u53e3\u5ea7\u306f\u9000\u8077\u91d1\u6e96\u5099\u53e3\u5ea7(retirement accounts)\u306b\u306f\u5206\u985e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30d7\u30e9\u30f3\u30ca\u30fc\u306f\u3001\u9000\u8077\u5f8c\u306e\u8cc7\u91d1\u6e96\u5099\u306b\u304a\u3044\u3066\u5206\u6563\u6295\u8cc7\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u8a3c\u5238\u53e3\u5ea7\u3068IRA\u7b49\u306e\u9000\u8077\u91d1\u6e96\u5099\u53e3\u5ea7\u306e\u4e21\u65b9\u3092\u958b\u8a2d\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3.IRA(Traditional IRA \u304a\u3088\u3073 Roth IRA)<\/h2>\n

IRA\u306f\u7a0e\u5236\u512a\u9047\u306e\u3042\u308b\u9000\u8077\u53e3\u5ea7\u3067\u3001\u4e3b\u306b\u300cTraditional IRA\u300d\u3068\u300cRoth IRA\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u8a3c\u5238\u53e3\u5ea7\u3068\u306f\u5bfe\u7167\u7684\u306b\u3001IRA\u306b\u306f\u62e0\u51fa\u984d\u306e\u5236\u9650\u3068\u65e9\u671f\u5f15\u304d\u51fa\u3057\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u307e\u3059\u3002(\u305f\u3060\u3057\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u9069\u7528\u306fTraditional IRA\u3068Roth IRA\u3067\u7570\u306a\u308a\u307e\u3059)<\/p>\n

Traditional IRA\u306e\u53e3\u5ea7\u306b\u304a\u3044\u3066\u306f\u3001\u7a0e\u91d1\u304c\u7e70\u5ef6\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u9577\u5e74\u306b\u6e21\u308a\u53e3\u5ea7\u3078\u62e0\u51fa\u3055\u308c\u305f\u91d1\u984d\u306f\u975e\u8ab2\u7a0e\u3067\u7a4d\u307f\u7acb\u3066\u3089\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u6295\u8cc7\u5bb6\u304c59\u6b73\u534a(Traditional IRA\u53e3\u5ea7\u304b\u3089\u30da\u30ca\u30eb\u30c6\u30a3\u306a\u3057\u3067\u5f15\u304d\u51fa\u3057\u304c\u53ef\u80fd\u306b\u306a\u308b\u5e74\u9f62)\u4ee5\u964d\u306bTraditional IRA\u53e3\u5ea7\u304b\u3089\u8cc7\u91d1\u3092\u5f15\u304d\u51fa\u3059\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u306f\u5f15\u304d\u51fa\u3057\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

Roth IRA\u306f\u3001\u53e3\u5ea7\u3078\u306e\u62e0\u51fa\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u53e3\u5ea7\u3067\u3059\u304c\u3001\u305d\u3053\u304b\u3089\u5f15\u304d\u51fa\u3059\u8cc7\u91d1\u306b\u5bfe\u3057\u3066\u306f\u3001\u5b8c\u5168\u306b\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n

\u3064\u307e\u308a\u3001\u6295\u8cc7\u5bb6\u306fRoth IRA\u53e3\u5ea7\u306b\u62e0\u51fa\u3057\u305f\u8cc7\u91d1\u306b\u5bfe\u3057\u3066\u306f\u6bce\u5e74\u7a0e\u91d1\u3092\u652f\u6255\u3044\u307e\u3059\u304c\u3001\u9000\u8077\u6642\u306b\u53e3\u5ea7\u304b\u3089\u8cc7\u91d1\u3092\u5f15\u304d\u51fa\u3059\u969b\u306b\u306f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001Roth IRA\u306f\u3001Traditional IRA\u3068\u306f\u7570\u306a\u308a\u3001Roth IRA\u53e3\u5ea7\u306b\u306f\u6240\u5f97\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u308c\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u6240\u5f97\u304c\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u3001Roth IRA\u53e3\u5ea7\u306b\u62e0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n

4.\u307e\u3068\u3081<\/h2>\n

\u4e07\u5168\u306a\u9000\u8077\u5f8c\u8cc7\u91d1\u306e\u6e96\u5099\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u9000\u8077\u91d1\u6e96\u5099\u53e3\u5ea7\u3092\u542b\u3080\u3001\u69d8\u3005\u306a\u7a2e\u985e\u306e\u6295\u8cc7\u624b\u6bb5\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u6709\u76ca\u3067\u3059\u3002<\/p>\n

TH\u5f01\u8b77\u58eb\u6cd5\u4eba\u30d1\u30fc\u30c8\u30ca\u30fc \u7c73\u56fd\u5f01\u8b77\u58eb\u3000\u672c\u90f7 \u53cb\u9999\uff08\u307b\u3093\u3054\u3046 \u3086\u304b\uff09<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u30a2\u30e1\u30ea\u30ab\u30fb\u30cf\u30ef\u30a4\u5dde\u306b\u304a\u3051\u308b\u56fd\u969b\u7a0e\u52d9\u3084\u907a\u7523\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001\u73fe\u5730\u5728\u4f4f\u306e\u5f01\u8b77\u58eb\u304c\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3000 1.\u306f\u3058\u3081\u306b \u30a2\u30e1\u30ea\u30ab\u306b\u306f\u3001\u9000\u8077\u5f8c\u306e\u8cc7\u91d1\u3092\u6e96\u5099\u3059\u308b\u305f\u3081\u306e\u69d8\u3005\u306a\u6295\u8cc7\u624b\u6bb5\u304c\u3042\u308a\u307e\u3059\u3002 \u4f8b\u3048\u3070\u3001IRA\u3084401(k)\u306e\u3088 […]<\/p>\n","protected":false},"author":6,"featured_media":7939,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-7940","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=7940"}],"version-history":[{"count":1,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7940\/revisions"}],"predecessor-version":[{"id":7942,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/7940\/revisions\/7942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/7939"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=7940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=7940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}