{"id":111294,"date":"2016-12-08T10:20:03","date_gmt":"2016-12-08T01:20:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=111294"},"modified":"2017-04-28T15:55:41","modified_gmt":"2017-04-28T06:55:41","slug":"income-article-220","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-220\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c48\u56de\u3011\u300c\u5b9d\u304f\u3058\u306b\u4fc2\u308b\u8ab2\u7a0e\u3068\u6240\u5f97\u306e\u5b9f\u73fe\uff08\u305d\u306e\uff13\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c48\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u5b9d\u304f\u3058\u306b\u4fc2\u308b\u8ab2\u7a0e\u3068\u6240\u5f97\u306e\u5b9f\u73fe\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c46\u56de\u3011\u300c\u5b9d\u304f\u3058\u306b\u4fc2\u308b\u8ab2\u7a0e\u3068\u6240\u5f97\u306e\u5b9f\u73fe\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-198\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160\u3000\u8ab2\u7a0e\u306e\u6642\u671f\u306e\u539f\u5247<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff11\u3000\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff12\u3000\u5b9f\u73fe\u6982\u5ff5<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff11\uff09\u3000\u554f\u984c\u610f\u8b58<\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff12\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c47\u56de\u3011\u300c\u5b9d\u304f\u3058\u306b\u4fc2\u308b\u8ab2\u7a0e\u3068\u6240\u5f97\u306e\u5b9f\u73fe\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-212\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff12\uff09\u3000Macomber\u4e8b\u4ef6<\/p>\n<\/div>\n<h4><strong>\u2160\u3000\u8ab2\u7a0e\u306e\u6642\u671f\u306e\u539f\u5247<\/strong><span style=\"font-size: 13px;\">\uff08\u627f\u524d\uff09<\/span><\/h4>\n<h4><strong>\uff12\u3000\u5b9f\u73fe\u6982\u5ff5<\/strong><span style=\"font-size: 13px;\">\uff08\u627f\u524d\uff09<\/span><\/h4>\n<h4>\uff08\uff13\uff09\u3000\u53ce\u7a6b\u57fa\u6e96\u3068\u6240\u5f97\u7a0e\u6cd5<\/h4>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001Eisner v. Macomber\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u306e\u5b9f\u73fe\u3092\u6c7a\u5b9a\u4ed8\u3051\u305f\u30e1\u30eb\u30af\u30de\u30fc\u30eb\u306f\u3001\u201c<em>Derived-from-capital\u201d-\u201cthe gain-derived-from-capital<\/em>\u201d\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u5206\u96e2\uff08separate\uff09\u3055\u305b\u3066\u5229\u7528\u3057\u305f\u308a\u3001\u5229\u76ca\u3092\u4eab\u53d7\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u5229\u5f97\u3053\u305d\u304c\u6240\u5f97\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u6211\u304c\u56fd\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u8003\u3048\u65b9\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6240\u5f97\u7a0e\u6cd541\u6761\u300a\u8fb2\u7523\u7269\u306e\u53ce\u7a6b\u306e\u5834\u5408\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u300b\u306f\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u8fb2\u696d\u3092\u55b6\u3080\u5c45\u4f4f\u8005\u304c\u8fb2\u7523\u7269\uff65\uff65\uff65\u3092\u53ce\u7a6b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53ce\u7a6b\u3057\u305f\u6642\u306b\u304a\u3051\u308b\u5f53\u8a72\u8fb2\u7523\u7269\u306e\u4fa1\u984d\uff65\uff65\uff65\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u8005\u306e\u305d\u306e\u53ce\u7a6b\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u305d\u306e\u8005\u304c\u8fb2\u7523\u7269\u3092\u53ce\u7a6b\u3057\u305f\u6642\u306b\u53ce\u7a6b\u3057\u305f\u6642\u306e\u4fa1\u984d\u306b\u3088\u308a\u53ce\u5165\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u305d\u306e\u53ce\u7a6b\u7269\u3092\u4ed6\u306b\u58f2\u5374\u3057\u305f\u6642\u306e\u6240\u5f97\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u305d\u306e\u53ce\u7a6b\u4fa1\u984d\u3092\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6b66\u7530\u660c\u8f14\u300e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u6240\u5f97\u7a0e\u6cd5\u3014\uff13\u3015\u300f3451\u9801\uff08\u7b2c\u4e00\u6cd5\u898f\u52a0\u9664\u5f0f\uff09\uff09\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u306f\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u305d\u3053\u3067\u306f\u3001\u53ce\u5165\u5b9f\u73fe\u306e\u84cb\u7136\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u308b\u3068\u304d\u306b\u6240\u5f97\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u63a1\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u3046\u3067\u3042\u308b\u3068\u3059\u308c\u3070\u3001\u672c\u6765\u7684\u306b\u306f\u3001\u5358\u306b\u53ce\u7a6b\u3092\u3057\u305f\u306e\u307f\u3067\u6240\u5f97\u3092\u8a8d\u8b58\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3053\u308c\u3092\u4ed6\u306b\u58f2\u5374\u3057\u3001\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u6d41\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u82e5\u3057\u304f\u306f\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u6d41\u5165\u306e\u84cb\u7136\u6027\u304c\u9ad8\u3044\u5834\u5408\u306b\u306a\u3063\u3066\u521d\u3081\u3066\u6240\u5f97\u304c\u8a8d\u8b58\u3055\u308c\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u53ce\u7a6b\u306e\u6bb5\u968e\u306f\u539f\u5247\u7684\u306a\u6240\u5f97\u8a8d\u8b58\u306e\u4f8b\u5916\u3067\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002\u3064\u307e\u308a\u3001\u4f8b\u5916\u7684\u306b\u6240\u5f97\u8a8d\u8b58\u306e\u6642\u671f\u3092\u65e9\u3081\u3066\u3044\u308b\u306e\u304c\u3001\u6240\u5f97\u7a0e\u6cd541\u6761\u3067\u3042\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u6240\u5f97\u7a0e\u6cd541\u6761\u306f\u3001\u300c\u8fb2\u696d\u3092\u55b6\u3080\u8005\u306e\u8fb2\u696d\u6240\u5f97\u306e\u8a08\u7b97\u306b\u5f53\u3063\u3066\u306f\u3001\u8fb2\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u6240\u5f97\u8005\u306e\u3088\u3046\u306b\u305f\u306a\u5378\u8cc7\u7523\u306e\u81ea\u5bb6\u6d88\u8cbb\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u3088\u3046\u306b\u6240\u5f97\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3080\u305a\u304b\u3057\u3044\u3053\u3068\u300d\u306b\u8da3\u65e8\u304c\u3042\u308b\u3068\u3082\u8aac\u660e\u3055\u308c\u3066\u304a\u308a\uff08\u6b66\u7530\u30fb\u524d\u63b2\u66f83451\u9801\uff09\u3001\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306e\u4f8b\u5916\u7684\u53d6\u6271\u3044\u3068\u3057\u3066\u7406\u89e3\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u3064\u307e\u308a\u3001\u540c\u6761\u306f\u3001\u4e00\u822c\u7684\u306a\u6240\u5f97\u306e\u8a8d\u8b58\uff08\u5b9f\u73fe\uff09\u306e\u6642\u671f\u3088\u308a\u3082\u65e9\u671f\u306b\u6240\u5f97\u306e\u5b9f\u73fe\u3092\u6349\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u4f8b\u5916\u898f\u5b9a\u3067\u3042\u3063\u3066\u3082\u3001\u672c\u4f53\u304b\u3089\u306e\u5206\u96e2\uff08separate\uff09\u306f\u62c5\u4fdd\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u8003\u3048\u304c\u5e95\u6d41\u306b\u3042\u308b\u3068\u89e3\u3055\u308c\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6211\u304c\u56fd\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u3001\u5206\u96e2\uff08separate\uff09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u6240\u5f97\u306f\u5b9f\u73fe\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4>\uff08\uff14)\u3000\u5b9f\u73fe\u6982\u5ff5\u3068\u63db\u4fa1\u53ef\u80fd\u6027<\/h4>\n<p>\u300c\u6240\u5f97\u300d\u3068\u306f\u62c5\u7a0e\u529b\u306e\u6307\u6a19\u3067\u3042\u3063\u3066\u3001\u62c5\u7a0e\u529b\u304c\u4f55\u3089\u304b\u306e\u7d4c\u6e08\u529b\u3092\u6307\u6a19\u3068\u3057\u3066\u628a\u63e1\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3059\u308b\u7acb\u5834\u306f\u3001\u62c5\u7a0e\u529b\u3092\u73fe\u91d1\u63db\u4fa1\u4fa1\u5024\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u6349\u3048\u308b\u8003\u3048\u65b9\u3068\u89aa\u548c\u6027\u3092\u6709\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u3053\u308d\u3001\u73fe\u91d1\u63db\u4fa1\u4fa1\u5024\u7684\u306a\u3082\u306e\u3067\u62c5\u7a0e\u529b\u3092\u8a55\u4fa1\u3059\u308b\u3068\u3044\u3046\u7acb\u5834\u306b\u7acb\u3064\u3068\u3001\u73fe\u91d1\u63db\u4fa1\u4fa1\u5024\u3068\u3057\u3066\u6349\u3048\u5f97\u308b\u304b\u5426\u304b\u3092\u3001\u3044\u308f\u3070\u5e02\u5834\u306e\u5b58\u5728\u304c\u305d\u306e\u57fa\u790e\u306b\u3042\u308b\u304b\u5426\u304b\u3067\u6349\u3048\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u7c73\u56fd\u3067\u306f\u3001\u30b9\u30c8\u30c3\u30af\uff65\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u5bb9\u6613\u306b\u7b97\u5b9a\u53ef\u80fd\u306a\u516c\u6b63\u306a\u5e02\u5834\u4fa1\u5024\uff08reliably ascertainable fair market value\uff09\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ed8\u4e0e\u6642\u8ab2\u7a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3057\uff08IRC83\uff09\u3001\u5f53\u8a72\u4fa1\u5024\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u6642\u8ab2\u7a0e\u3092\u884c\u3046\u3053\u3068\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08Reg.\u00a71.83-7\uff08a\uff09\uff09\u3002\u307e\u305f\u3001\u305d\u306e\u5834\u5408\u306e\u300c\u5bb9\u6613\u306b\u7b97\u5b9a\u53ef\u80fd\u306a\u516c\u6b63\u306a\u5e02\u5834\u4fa1\u5024\u300d\u3068\u306f\u3001\u78ba\u7acb\u3055\u308c\u305f\u5e02\u5834\u3067\u306e\u6d3b\u767a\u306a\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306e\u5f53\u8a72\u5e02\u5834\u4fa1\u5024\u3092\u3044\u3046\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\uff08Reg.\u00a71.83-7\uff08b\uff09\uff081\uff09\uff09\u3002<\/p>\n<\/div>\n<p>\u3082\u3063\u3068\u3082\u3001\u6211\u304c\u56fd\u3067\u306f\u3001\u3053\u3053\u306b\u3044\u3046\u300c\u516c\u6b63\u306a\u5e02\u5834\u4fa1\u5024\u300d\u3068\u306f\u300c\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\u300d\u3092\u6307\u3059\u3082\u306e\u3068\u7406\u89e3\u3055\u308c\u3066\u304a\u308a\u3001\u62c5\u7a0e\u529b\u3092\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\u3067\u8a55\u4fa1\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u671f\u5f85\u6a29\u3068\u63db\u4fa1\u4fa1\u5024<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u671f\u5f85\u6a29\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u671f\u5f85\u6a29\u3068\u306f\u3001\u5c06\u6765\u4e00\u5b9a\u306e\u4e8b\u5b9f\u304c\u767a\u751f\u3059\u308c\u3070\u4e00\u5b9a\u306e\u6cd5\u5f8b\u4e0a\u306e\u5229\u76ca\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u3068\u3044\u3046\u671f\u5f85\u3092\u3082\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u5730\u4f4d\u3067\u3042\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u4eba\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u767a\u751f\u3059\u308c\u3070\u907a\u7523\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u3092\u627f\u7d99\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u3068\u3044\u3046\u671f\u5f85\u3092\u6cd5\u5f8b\u4e0a\u3082\u3064\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3001\u305d\u306e\u5730\u4f4d\uff08\u76f8\u7d9a\u6a29\uff09\u306f\u671f\u5f85\u6a29\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u5165\u5b66\u3059\u308c\u3070\u6642\u8a08\u3092\u3082\u3089\u3046\u3068\u3044\u3046\u5951\u7d04\u3092\u3057\u305f\u8005\u306f\u3001\u5165\u5b66\u3059\u308c\u3070\u6642\u8a08\u3092\u53d6\u5f97\u3067\u304d\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u6761\u4ef6\u4ed8\u304d\u6a29\u5229\u3068\u3044\u3046\u671f\u5f85\u6a29\u3092\u3082\u3064\u308f\u3051\u3067\u3042\u308b\u3002\u671f\u5f85\u6a29\u306e\u6cd5\u5f8b\u4e0a\u306e\u4fdd\u8b77\u306f\u671f\u5f85\u6a29\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u304c\u3001\u6761\u4ef6\u4ed8\u304d\u6a29\u5229\u3068\u3044\u3046\u671f\u5f85\u6a29\u306e\u4fdd\u8b77\u306f\u6bd4\u8f03\u7684\u5927\u304d\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6c11128\u3001129\uff09\u3002<\/p>\n<p>\u3055\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u671f\u5f85\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3057\u305f\u4e0a\u3067\u3001\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u305d\u3053\u3067\u306f\u3001\u3059\u3067\u306b\u8ff0\u3079\u3066\u304d\u305f\u3068\u304a\u308a\u3001\u671f\u5f85\u6a29\u306e\u6709\u3059\u308b\u73fe\u91d1\u63db\u4fa1\u53ef\u80fd\u6027\u3068\u306e\u517c\u306d\u5408\u3044\u304c\u554f\u984c\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u671f\u5f85\u6a29\u3092\u53d6\u5f15\u3059\u308b\u5e02\u5834\u304c\u3042\u308b\u3068\u304b\u3001\u5b9f\u969b\u306e\u8b72\u6e21\u3092\u884c\u3044\u5f97\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\u304c\u660e\u78ba\u3067\u3042\u308b\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3068\u3044\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<h4><strong>\uff12\u3000\u5b9d\u304f\u3058\u306e\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u3053\u3053\u3067\u3001\u6539\u3081\u3066\u8a2d\u554f\u3092\u601d\u3044\u51fa\u305d\u3046\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<p>\u5e73\u621028\u5e74\uff16\u6708\uff17\u65e5\u3001A\u306f\u3001\u52b4\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u540c\u5e74\uff15\u6708\u306b\u767a\u58f2\u3055\u308c\u305f\u30b5\u30de\u30fc\u30b8\u30e3\u30f3\u30dc\u5b9d\u304f\u3058\u62bd\u9078\u52381,000\u679a\uff081\u679a300\u5186\uff09\u3092\u7121\u511f\u3067\u8b72\u308a\u53d7\u3051\u305f\u3002\u305d\u306e\u5f8c\u3001\uff16\u670815\u65e5\u306b\u884c\u308f\u308c\u305f\u62bd\u9078\u306e\u7d50\u679c\u3001\uff12\u7b491,000\u4e07\u5186\u3092\u542b\u3081\u3066\u7dcf\u984d1,003\u4e07\u5186\u306e\u5f53\u9078\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u5b9d\u304f\u3058\u62bd\u9078\u5238\u306e\u652f\u7d66\u304c\u52b4\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u3068\u3059\u308b\u306a\u3089\u3070\u3001\u304b\u304b\u308b\u652f\u7d66\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u3055\u308c\u308b\u304c\u3001\u3067\u306f\u3053\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001300,000\u5186\uff08\uff1d1,000\u679a\u00d7300\u5186\uff09\u3068\u89e3\u3059\u308b\u3079\u304d\u304b\u3001\u82e5\u3057\u304f\u306f1,003\u4e07\u5186\u3068\u89e3\u3059\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u307e\u3067\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\u3092\u5ff5\u982d\u306b\u304a\u3051\u3070\u3001\u554f\u984c\u3068\u3057\u3066\u306f\u3001\u307e\u305a\u3001\u8ab2\u7a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8003\u3048\u308b\u3079\u304d\u3053\u3068\u306b\u306a\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4ed8\u4e0e\u6642\u8ab2\u7a0e\u306a\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u3001\u5f53\u9078\u6642\u8ab2\u7a0e\u306a\u306e\u304b\u3068\u3044\u3046\u70b9\u304c\u554f\u984c\u3068\u306a\u308b\u3002<\/p>\n<p>\u8b72\u6e21\u5236\u9650\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3068\u304b\u3001\u53c8\u306f\u3001\u305d\u308c\u3092\u58f2\u8cb7\u3059\u308b\u5e02\u5834\u306e\u5b58\u5728\u304c\u306a\u3044\u306a\u3069\u3068\u3044\u3063\u305f\u6761\u4ef6\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ed8\u4e0e\u6642\u306b\uff11\u679a300\u5186\u3067\u8b72\u6e21\u3059\u308b\u3053\u3068\u3082\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u3057\u3001\u307e\u3057\u3066\u3084\u5b9d\u304f\u3058\u3067\u3042\u308b\u4ee5\u4e0a\u30011,003\u4e07\u5186\u306e\u6a29\u5229\u304c\u5b9f\u73fe\u3059\u308b\u84cb\u7136\u6027\u304c\u9ad8\u304b\u3063\u305f\u3068\u306f\u5230\u5e95\u8a00\u3048\u306a\u3044\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u4ed8\u4e0e\u6642\u8ab2\u7a0e\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308d\u3046\u3002\u3059\u308b\u3068\u3001\u305d\u306e\u6761\u4ef6\u306e\u4e0b\u3067\u306f\u3001\u5f53\u9078\u6642\u8ab2\u7a0e\u306b\u3088\u3063\u3066\u30011,003\u4e07\u5186\u3067\u58f2\u8cb7\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3001\u8b72\u6e21\u5236\u9650\u304c\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u4ed8\u4e0e\u3055\u308c\u305f\u5f8c\u306b\u5b9d\u304f\u3058\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002\u305d\u3046\u3067\u3042\u308b\u3068\u3059\u308c\u3070\u3001\u4ed8\u4e0e\u3055\u308c\u305f\u8cc7\u7523\u306f\u73fe\u91d1\u63db\u4fa1\u4fa1\u5024\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u5e02\u5834\u306b\u304a\u3051\u308b\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\u3092\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3044\u3048\u3088\u3046\u3002\u3059\u306a\u308f\u3061\u3001\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306e\u4e0b\u306b\u304a\u3044\u3066\u3082\u3001\u53ce\u5165\u5b9f\u73fe\u306e\u84cb\u7136\u6027\u306f\u9ad8\u3044\u3053\u3068\u304b\u3089\u4ed8\u4e0e\u6642\u8ab2\u7a0e\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u3067\u306f\u3001\u3044\u304f\u3089\u3067\u4ed8\u4e0e\u6642\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u5f85\u3063\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u5e02\u5834\u306e\u8a55\u4fa1\u306b\u59d4\u306d\u308b\u307b\u304b\u306f\u3042\u308b\u307e\u3044\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\uff11\u679a300\u5186\u524d\u5f8c\u306e\u4fa1\u5024\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<p>\u307e\u305f\u3001A\u304c1,003\u4e07\u5186\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5b9d\u304f\u3058\u306e\u5f53\u9078\u91d1\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u76f4\u63a5\u306e\u8ab2\u7a0e\u306f\u751f\u3058\u306a\u3044\u304c\u3001\u7406\u8ad6\u7684\u306b\u306f\u3001\u3053\u306e1,003\u4e07\u5186\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u91c8\u3059\u3079\u304d\u304b\u3001\u82e5\u3057\u304f\u306f\u4e00\u6642\u6240\u5f97\u3068\u89e3\u91c8\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u8a2d\u554f\u306f\u3001\u3053\u308c\u307e\u3067\u8ff0\u3079\u3066\u304d\u305f\u554f\u984c\u3068\u306f\u6027\u8cea\u3092\u7570\u306b\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u4ed8\u8a00\u3057\u3066\u304a\u304d\u305f\u3044\u3002\u3059\u306a\u308f\u3061\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u4ed8\u4e0e\u6642\u306b\uff11\u679a300\u5186\u524d\u5f8c\u3067\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5f53\u9078\u3057\u305f\u969b\u306b\u6539\u3081\u3066\u7d66\u4e0e\u6240\u5f97\u3068\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u3053\u306e1,003\u4e07\u5186\u306f\u975e\u8ab2\u7a0e\u6240\u5f97\u3067\u306f\u3042\u308b\u304c\u3001\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u975e\u8ab2\u7a0e<span style=\"border-bottom: double 3px #000000;\">\u6240\u5f97<\/span>\u3082\u3042\u304f\u307e\u3067\u300c\u6240\u5f97\u300d\u3067\u3042\u308b\u3053\u3068\u306b\u306f\u5909\u308f\u308a\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u7559\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001Eisner v. Macomber\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u3001\u6240\u5f97\u306e\u5b9f\u73fe\u3092\u6c7a\u5b9a\u4ed8\u3051\u305f\u30e1\u30eb\u30af\u30de\u30fc\u30eb\u306f\u3001\u201cDerived-from-capital\u201d-\u201cthe gain-derived-from-capital\u201d\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u5206\u96e2\uff08separate\uff09\u3055\u305b\u3066\u5229\u7528\u3057\u305f\u308a\u3001\u5229\u76ca\u3092\u4eab\u53d7\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u5229\u5f97\u3053\u305d\u304c\u6240\u5f97\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u6211\u304c\u56fd\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u8003\u3048\u65b9\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[366],"backnumber":[1872],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-21 20:07:05","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/111294"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=111294"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/111294\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=111294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=111294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=111294"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=111294"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=111294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}