Common Law
コモンロー（判例法）
裁判所の判決の積み重ねでできた法。不動産・サービス契約に適用
Common law governs contracts for services and real estate transactions.
Statutory Law
制定法
議会が制定した法律。UCCなどが代表例
The Uniform Commercial Code is an example of statutory law adopted by most states.
Tort
不法行為
他者に損害を与える不法な行為。契約関係なしでも成立
A tort is a wrongful act that causes harm, giving the injured party a right to sue.
Negligence
過失
合理的注意を怠った結果の損害。Duty→Breach→Cause→Damage
To prove negligence, the plaintiff must show duty, breach, causation, and damages.
Duty of Care
注意義務
合理的な人が払うべき注意の基準
A CPA owes a duty of care to clients and known third parties.
Fraud
詐欺
意図的な虚偽表示で相手を欺く行為
Fraud requires a material misrepresentation made with intent to deceive.
Strict Liability
厳格責任
過失の有無に関係なく責任を負う。製造物責任など
Under strict liability, a manufacturer is liable for defective products regardless of fault.
Privity
契約当事者関係
契約当事者間の直接的な関係
Under the Ultramares doctrine, only parties in privity can sue for negligence.
Contributory Negligence
寄与過失
原告にも過失がある場合、損害賠償が減額・消滅
In a contributory negligence jurisdiction, a plaintiff who is partly at fault cannot recover damages.
Comparative Negligence
比較過失
原告・被告の過失割合に応じて損害賠償を按分
Under comparative negligence, damages are apportioned based on each party's degree of fault.
Intentional Tort
故意の不法行為
意図的に他者に損害を与える行為。詐欺・名誉毀損など
Battery and defamation are examples of intentional torts.
Punitive Damages
懲罰的損害賠償
悪質な行為に対する制裁目的の追加賠償
Punitive damages may be awarded in fraud cases to punish the wrongdoer.
Compensatory Damages
補填的損害賠償
実際の損害を補う目的の賠償金
Compensatory damages are intended to make the injured party whole.
Statute of Limitations
出訴期限法
訴訟を提起できる期限。期限を過ぎると訴えられない
The statute of limitations bars claims filed after the prescribed time period.
Proximate Cause
相当因果関係
行為と損害の間の法的に認められる因果関係
The defendant's negligence must be the proximate cause of the plaintiff's injury.
Contract
契約
法的拘束力のある合意。Offer + Acceptance + Consideration
A contract is a legally enforceable agreement supported by consideration.
Offer
申込み
契約の提案。撤回可能（原則）
An offer must be definite and communicated to the offeree.
Acceptance
承諾
申込みに対する同意。Mirror image ruleに注意
Acceptance must mirror the terms of the offer under common law.
Consideration
約因
契約の対価。双方が何かを交換する
Consideration requires a bargained-for exchange between the parties.
Statute of Frauds
詐欺防止法
一定の契約は書面が必要。MYLEGS（覚え方）
Under the Statute of Frauds, contracts for the sale of land must be in writing.
Breach of Contract
契約違反
契約条件を履行しないこと
A material breach of contract allows the non-breaching party to terminate the agreement.
Specific Performance
特定履行
金銭賠償では不十分な場合に契約通りの履行を命じる救済
Specific performance is commonly granted for contracts involving unique goods or real property.
Liquidated Damages
予定損害賠償額
契約時に合意した違反時の賠償額
A liquidated damages clause is enforceable if the amount is reasonable at the time of contracting.
Promissory Estoppel
約束的禁反言
約束を信じて行動した相手を保護する法理
Promissory estoppel prevents a party from reneging on a promise that another party relied upon.
Capacity
行為能力
契約を結ぶ法的能力。未成年者は取消可能
Minors generally lack capacity and may disaffirm contracts.
Void Contract
無効契約
最初から法的効力がない契約
A contract with an illegal purpose is void and unenforceable.
Voidable Contract
取消可能契約
一方の当事者が取り消せる契約。詐欺・未成年
A contract entered into under duress is voidable at the option of the injured party.
Parol Evidence Rule
口頭証拠排除法則
書面化された契約の内容を口頭証拠で変更できない
The parol evidence rule prevents parties from introducing prior oral agreements to contradict a written contract.
Assignment
債権譲渡
契約上の権利を第三者に移転すること
An assignment transfers the rights of one party to a third party.
Delegation
義務の委任
契約上の義務を第三者に委任すること
A delegation transfers the duties of one party to a third party, but the original party remains liable.
Uniform Commercial Code (UCC)
統一商事法典
商取引を統一的に規律する法典。物品売買はArticle 2
The UCC governs commercial transactions, including the sale of goods under Article 2.
Goods
物品
有形動産。UCCの適用対象
Under UCC Article 2, goods are defined as tangible, movable personal property.
Merchant
商人
取引する物品について専門知識を持つ者。追加義務あり
A merchant is held to a higher standard of good faith under the UCC.
Firm Offer
確定申込み
商人が書面で一定期間撤回不能とする申込み。最長3ヶ月
A firm offer by a merchant in a signed writing is irrevocable for up to three months.
Battle of the Forms
書式の戦い
UCCでは承諾に追加条件があっても契約成立可能
Under UCC 2-207, a contract may be formed even if the acceptance includes additional terms.
Warranty of Merchantability
商品適格性の保証
物品が通常の用途に適していることの黙示保証
The implied warranty of merchantability guarantees that goods are fit for ordinary purposes.
Warranty of Fitness for a Particular Purpose
特定目的適合性の保証
買主の特定目的を知りつつ推薦した場合の黙示保証
An implied warranty of fitness arises when the seller knows the buyer's particular purpose.
Express Warranty
明示保証
売主が明確に述べた品質の保証
An express warranty is created by an affirmation of fact made by the seller.
Perfect Tender Rule
完全履行原則
物品は契約通り完全に合致しなければ買主は拒否可能
Under the perfect tender rule, a buyer may reject goods that fail to conform in any respect.
Risk of Loss
滅失リスク
物品が輸送中に破損した場合の負担者。FOB条件で決まる
Risk of loss passes to the buyer when goods are delivered to the carrier under a shipment contract.
FOB Shipping Point
出荷地渡し
出荷地点でリスクが買主に移転
Under FOB shipping point, risk of loss transfers to the buyer when the seller delivers goods to the carrier.
FOB Destination
仕向地渡し
到着地でリスクが買主に移転
Under FOB destination, the seller bears risk of loss until the goods reach the buyer's location.
Statute of Frauds (UCC)
詐欺防止法（UCC）
物品売買は$500以上で書面が必要
Under UCC Article 2, contracts for goods priced at $500 or more must be in writing.
Cover
代替購入
売主が契約違反した場合に買主が代わりの物品を購入する救済
The buyer may cover by purchasing substitute goods and recover the price difference from the seller.
Agency
代理関係
本人のために代理人が行動する法的関係
An agency relationship is created when one party agrees to act on behalf of another.
Principal
本人
代理人に権限を与える者
The principal is the party who authorizes the agent to act on its behalf.
Agent
代理人
本人の指示に従って行動する者
An agent has a fiduciary duty to act in the best interest of the principal.
Actual Authority
実際の権限
本人が明示的・黙示的に与えた権限
Actual authority may be express (stated) or implied (reasonably necessary to carry out duties).
Apparent Authority
表見上の権限
第三者が代理権があると合理的に信じる場合
Apparent authority exists when the principal's conduct leads a third party to believe the agent has authority.
Ratification
追認
本人が代理人の無権限行為を事後承認すること
A principal may ratify an unauthorized act, making it binding from the time it was performed.
Respondeat Superior
使用者責任
雇用主は従業員の業務中の行為に責任を負う
Under respondeat superior, an employer is liable for torts committed by employees within the scope of employment.
Independent Contractor
独立請負人
方法まで指揮されない。雇用主は原則責任を負わない
A principal is generally not liable for the torts of an independent contractor.
Fiduciary Duty
受託者義務
代理人が本人に対して負う忠実義務
An agent owes a fiduciary duty of loyalty, obedience, and care to the principal.
Disclosed Principal
顕名本人
第三者が本人の存在と身元を知っている場合
When the principal is disclosed, the agent is generally not personally liable on the contract.
Undisclosed Principal
非顕名本人
第三者が本人の存在を知らない場合。代理人も責任を負う
When the principal is undisclosed, both the principal and agent may be liable to the third party.
Scope of Employment
職務範囲
従業員の行為が雇用範囲内かどうかの判断基準
An employer is liable for an employee's torts only if committed within the scope of employment.
Power of Attorney
委任状
代理権を書面で授与する文書
A power of attorney grants an agent the authority to act on the principal's behalf in legal matters.
Real Property
不動産
土地とその定着物
Real property includes land and any structures permanently attached to it.
Fee Simple Absolute
絶対的単純不動産権
最も完全な不動産所有権。無制限に使用・処分可能
Fee simple absolute is the highest form of property ownership with no restrictions on use.
Deed
譲渡証書
不動産の所有権を移転する文書
A deed must be in writing, signed, and delivered to transfer title to real property.
Title Insurance
権原保険
不動産の権原（所有権）の欠陥を保証する保険
Title insurance protects the buyer against defects in the title not discovered during the title search.
Mortgage
抵当権
不動産を担保とする借入。債務不履行で差押え
A mortgage gives the lender a security interest in the borrower's real property.
Foreclosure
差押え（抵当権実行）
債務不履行時に抵当物件を売却して回収する手続
Foreclosure allows the lender to sell the property to recover the outstanding loan balance.
Lease
賃貸借契約
不動産の使用権を一定期間与える契約
A lease gives the tenant a possessory interest in the property for a specified period.
Easement
地役権
他人の土地を限定的に使用する権利
An easement grants the right to use another person's land for a specific purpose.
Recording Act
登記法
不動産の権利を公示するための法律
Under the recording act, a properly recorded deed provides constructive notice to subsequent buyers.
Warranty Deed
保証付譲渡証書
売主が権原の完全性を保証する譲渡証書
A general warranty deed provides the greatest protection to the buyer against title defects.
Quitclaim Deed
権利放棄証書
売主の権利をそのまま移転。保証なし
A quitclaim deed transfers whatever interest the grantor has, with no warranties.
Eminent Domain
土地収用権
政府が公共目的のために私有地を収用する権利
The government may exercise eminent domain to take private property for public use with just compensation.
Surety
保証人
主債務者の債務を直接保証する者。催告の抗弁なし
A surety is primarily liable for the debtor's obligation along with the principal debtor.
Guarantor
保証人（二次的）
主債務者が支払えない場合にのみ責任を負う。催告の抗弁あり
A guarantor is secondarily liable and can require the creditor to first pursue the debtor.
Co-surety
共同保証人
複数の保証人が共同で保証する場合
Co-sureties share liability and each is entitled to contribution from the others.
Right of Subrogation
代位権
保証人が弁済後、債権者の権利を取得する
After paying the debt, the surety is subrogated to the creditor's rights against the debtor.
Right of Reimbursement
求償権
保証人が弁済した金額を主債務者に請求する権利
A surety who pays the debt has a right of reimbursement against the principal debtor.
Right of Contribution
分担請求権
共同保証人間で負担を公平に分け合う権利
A co-surety who pays more than their share may seek contribution from other co-sureties.
Release of Surety
保証人の免責
保証契約が解消される事由。債務の変更など
A material modification of the underlying contract without the surety's consent releases the surety.
Exoneration
免責請求権
保証人が債権者に対し、まず主債務者から回収するよう求める権利
The surety's right of exoneration allows it to compel the creditor to collect from the debtor first.
Impairment of Collateral
担保の毀損
債権者が担保を損なった場合、保証人の責任が減免
If the creditor impairs the collateral, the surety's obligation is reduced proportionally.
Guaranty of Collection
取立保証
主債務者から回収できない場合にのみ支払う保証
A guaranty of collection requires the creditor to exhaust all remedies against the debtor before seeking payment from the guarantor.
Indemnity Contract
補償契約
損失が発生した場合にそれを補償する契約
An indemnity contract obligates one party to compensate another for losses incurred.
Defenses of Surety
保証人の抗弁
保証人が責任を免れる事由。詐欺・脅迫・未成年など
A surety may assert the principal debtor's defenses such as fraud, duress, or lack of capacity.
Secured Transaction
担保付取引
動産を担保にする取引。UCC Article 9が規律
A secured transaction creates a security interest in personal property to secure payment.
Security Interest
担保権
債権を担保するために動産に設定される権利
A security interest gives the creditor rights in the debtor's collateral.
Collateral
担保物
債務の担保として提供される財産
Equipment, inventory, and accounts receivable are common types of collateral.
Attachment
担保権の成立
担保権が債務者に対して有効になること。3要件あり
Attachment requires value given, debtor's rights in the collateral, and a security agreement.
Perfection
担保権の対抗要件具備
担保権を第三者に対して有効にすること。Filing等
Perfection by filing a financing statement gives the secured party priority over most other creditors.
Financing Statement (UCC-1)
担保権登録書
担保権の存在を公示する書類。Secretary of Stateに提出
A UCC-1 financing statement must be filed with the state to perfect a security interest.
Purchase Money Security Interest (PMSI)
購入代金担保権
購入資金の貸主が購入物に担保権を持つ。超優先権
A PMSI in inventory has priority over other security interests if properly perfected.
After-Acquired Property
将来取得財産
契約後に取得する財産にも担保権が及ぶ条項
An after-acquired property clause allows the security interest to cover collateral obtained after the agreement.
Priority
優先順位
複数の担保権者がいる場合の順位。先に対抗要件を具備した者が優先
Priority among secured creditors is generally determined by the order of perfection.
Default
債務不履行
債務者が契約条件を履行しないこと
Upon default, the secured party may repossess the collateral without judicial process if done peacefully.
Buyer in the Ordinary Course of Business
通常取引の買主
在庫品を通常業務で購入した買主は担保権から解放される
A buyer in the ordinary course of business takes goods free of any security interest in the seller's inventory.
Proceeds
担保物の代替物
担保物を処分して得たもの。自動的に担保権が及ぶ
A security interest in collateral automatically extends to identifiable proceeds from the sale of the collateral.
Floating Lien
浮動担保権
在庫・売掛金など変動する担保に対する包括的担保権
A floating lien covers after-acquired inventory and proceeds, securing a revolving credit arrangement.
Automatic Perfection
自動対抗要件具備
PMSIで消費財を購入した場合、Filingなしで対抗要件具備
A PMSI in consumer goods is automatically perfected upon attachment without filing.
Bankruptcy
破産
債務者が債務を弁済できない法的状態
Bankruptcy proceedings are governed by federal law under Title 11 of the U.S. Code.
Chapter 7 Bankruptcy
第7章破産（清算型）
資産を処分して債権者に分配。事業継続なし
Chapter 7 bankruptcy involves liquidation of the debtor's non-exempt assets.
Chapter 11 Bankruptcy
第11章破産（再建型）
事業を継続しながら債務を再編
Chapter 11 allows a business to reorganize and continue operations while repaying creditors.
Chapter 13 Bankruptcy
第13章破産（個人再建型）
定期収入のある個人が債務を再編
Chapter 13 allows individuals with regular income to create a repayment plan.
Automatic Stay
自動的停止
破産申立と同時に全ての取立行為が自動停止
The automatic stay halts all collection efforts, lawsuits, and foreclosures against the debtor.
Discharge
免責
債務者が残債の支払義務を免除されること
A discharge releases the debtor from personal liability for dischargeable debts.
Exempt Property
免除財産
破産時に債務者が保持できる財産。自宅・生活必需品
Exempt property such as a homestead exemption cannot be taken by creditors in bankruptcy.
Preferential Transfer
偏頗弁済
破産直前（90日以内）に特定の債権者に優先弁済すること。取消可能
A preferential transfer made within 90 days before filing may be avoided by the trustee.
Fraudulent Transfer
詐害行為
債権者を害する目的で資産を移転すること。2年以内は取消可能
A fraudulent transfer made within two years of filing to defraud creditors may be avoided.
Priority Claims
優先債権
一般債権に先立って弁済される請求権。税金・賃金など
Priority claims such as unpaid wages and taxes are paid before general unsecured claims.
Trustee in Bankruptcy
破産管財人
破産財団を管理し、資産を処分して配当する者
The trustee administers the bankruptcy estate and distributes proceeds to creditors.
Means Test
ミーンズテスト
Chapter 7の利用資格を所得基準で判定
The means test determines whether an individual qualifies for Chapter 7 based on income.
Nondischargeable Debt
免責不許可債務
破産しても免除されない債務。学資ローン・税金・養育費
Student loans, alimony, and certain tax obligations are generally nondischargeable.
Voluntary Petition
自己破産申立
債務者自身が破産を申し立てること
A voluntary petition is filed by the debtor to initiate bankruptcy proceedings.
Involuntary Petition
債権者破産申立
債権者が債務者の破産を申し立てること。3人以上の債権者が必要
An involuntary petition requires at least three creditors with claims totaling at least a specified amount.
Sole Proprietorship
個人事業主
最もシンプルな事業形態。無限責任
A sole proprietorship is not a separate legal entity; the owner has unlimited personal liability.
General Partnership
ジェネラル・パートナーシップ
2人以上が利益目的で共同事業。全員が無限連帯責任
In a general partnership, all partners are jointly and severally liable for partnership debts.
Limited Partnership (LP)
リミテッド・パートナーシップ
GPは無限責任、LPは出資額まで。LPは経営参加不可
A limited partner's liability is limited to their investment in the partnership.
Limited Liability Company (LLC)
有限責任会社
法人の有限責任とパートナーシップの税制を兼備
An LLC provides limited liability to its members while allowing pass-through taxation.
Corporation
株式会社
法的に独立した事業体。株主は有限責任
A corporation is a separate legal entity that provides shareholders with limited liability.
Articles of Incorporation
定款
法人設立時にState（州）に提出する基本文書
Articles of incorporation must be filed with the state to create a corporation.
Bylaws
付属定款（社内規則）
法人の内部運営規則。株主が採択
Bylaws govern the internal operations of a corporation and are adopted by the shareholders.
Piercing the Corporate Veil
法人格否認の法理
法人の有限責任を否定して個人に責任を追及する法理
Courts may pierce the corporate veil when the corporation is used as an alter ego of its owners.
Fiduciary Duty of Directors
取締役の受託者義務
取締役は会社と株主に対して忠実義務・注意義務を負う
Directors owe fiduciary duties of care and loyalty to the corporation and its shareholders.
Business Judgment Rule
経営判断の原則
善意の経営判断は裁判所が尊重する
The business judgment rule protects directors from liability for decisions made in good faith.
Joint Venture
ジョイントベンチャー
特定の事業目的のための一時的な共同事業
A joint venture is formed when two or more parties combine resources for a specific business purpose.
Limited Liability Partnership (LLP)
有限責任パートナーシップ
パートナーが他のパートナーの不法行為から保護される
In an LLP, a partner is not personally liable for the negligence of other partners.
Dissolution
解散
事業体の法的存在を終了させる手続
Dissolution of a partnership occurs when a partner withdraws or the business purpose is completed.
Dividend
配当
法人が株主に利益を分配すること
The board of directors has the authority to declare and pay dividends to shareholders.
Circular 230
サーキュラー230
IRSの前で実務を行う専門家の行動規範
Circular 230 governs the practice of attorneys, CPAs, and enrolled agents before the IRS.
Tax Return Preparer
税務申告書作成者
報酬を受けて税務申告書の重要部分を作成する者
A tax return preparer who signs a return is subject to penalties under IRC Section 6694.
Enrolled Agent (EA)
登録税務代理人
IRSの試験に合格し、全納税者の代理が可能
An enrolled agent is authorized to represent any taxpayer before the IRS.
Privileged Communication
秘匿特権通信
一定の税務助言に関するCPA-クライアント間の通信秘匿権
IRC Section 7525 extends a limited privilege to communications between CPAs and clients for tax advice.
Substantial Authority
実質的権限
税務ポジションの開示不要の基準。more likely than notより低い
A tax position supported by substantial authority does not require disclosure on the return.
Reasonable Basis
合理的根拠
開示すれば認められる最低基準のポジション
A tax position must have at least a reasonable basis if it is properly disclosed on the return.
Penalty for Understatement
過少申告加算税
税額の過少申告に対する罰則
The penalty for substantial understatement of income tax is 20% of the underpayment.
Due Diligence
相当の注意
税務申告書作成者がEITC等で求められる確認義務
Tax preparers must exercise due diligence when claiming the Earned Income Tax Credit.
Securities Act of 1933
1933年証券法
新規発行証券の登録と開示を義務付ける法律
The Securities Act of 1933 requires registration of new securities offerings with the SEC.
Securities Exchange Act of 1934
1934年証券取引所法
流通市場の規制。Rule 10b-5（詐欺禁止）が重要
The Securities Exchange Act of 1934 regulates secondary trading and established the SEC.
Rule 10b-5
規則10b-5
証券取引における詐欺的行為を禁止する規則
Rule 10b-5 prohibits fraud and deception in connection with the purchase or sale of securities.
Insider Trading
インサイダー取引
重要な非公開情報に基づく証券取引。違法
Insider trading involves buying or selling securities based on material nonpublic information.
Antitrust Law
独占禁止法
市場の競争を促進し、独占を規制する法律
The Sherman Act and Clayton Act are the primary federal antitrust statutes.
AICPA Code of Professional Conduct
AICPA職業行動規範
CPAの倫理基準。独立性・客観性・誠実性
The AICPA Code of Professional Conduct establishes ethical standards for CPAs.
Internal Revenue Code (IRC)
内国歳入法
連邦税法の根拠法。Title 26 of USC
The Internal Revenue Code is the primary source of federal tax law in the United States.
Internal Revenue Service (IRS)
内国歳入庁
連邦税の徴収・執行を担当する政府機関
The IRS administers and enforces the federal tax laws enacted by Congress.
Tax Year
課税年度
税金の計算期間。Calendar yearかFiscal year
Most individual taxpayers use the calendar year as their tax year.
Cash Method
現金主義
現金の受領・支払時点で認識。個人は原則こちら
Under the cash method, income is recognized when received and expenses when paid.
Accrual Method
発生主義
権利確定・義務発生時点で認識。大企業は原則こちら
Under the accrual method, income is recognized when earned and expenses when incurred.
Taxable Income
課税所得
税率を適用する基礎となる所得。AGI - Deductions
Taxable income equals adjusted gross income minus deductions and exemptions.
Marginal Tax Rate
限界税率
追加1ドルの所得に適用される税率
The marginal tax rate is the rate applied to the last dollar of taxable income.
Effective Tax Rate
実効税率
総税額÷総課税所得。実際の税負担率
The effective tax rate is calculated by dividing total tax by total taxable income.
Progressive Tax
累進税
所得が増えるほど税率が上がる制度
The U.S. federal income tax is a progressive tax with increasing rates for higher income brackets.
Tax Return
確定申告書
年間の所得と税額を報告する書類。Form 1040
Individual taxpayers file Form 1040 to report their annual income and calculate tax liability.
Estimated Tax
予定納税
四半期ごとに前払する税金。源泉徴収不足分を補う
Individuals must pay estimated taxes quarterly if withholding does not cover their tax liability.
Audit
税務調査
IRSが申告書の正確性を検証する手続
An IRS audit examines a taxpayer's return to verify the accuracy of reported income and deductions.
Statute of Limitations (Tax)
税務上の出訴期限
IRSが追徴できる期限。通常3年、25%超過少は6年
The IRS generally has three years from the filing date to assess additional tax.
Amended Return
修正申告書
提出済みの申告書を訂正する書類。Form 1040-X
An amended return on Form 1040-X is used to correct errors on a previously filed return.
Constructive Receipt
みなし受領
実際に受け取っていなくても受領とみなされる場合
Under constructive receipt, income is taxable when it is made available without restriction.
Gross Income
総所得
すべての源泉からの所得。IRC §61
Gross income includes all income from whatever source derived, unless specifically excluded.
Wages and Salaries
給与・賃金
雇用主から受け取る報酬。W-2で報告
Wages and salaries received from an employer are reported on Form W-2.
Interest Income
利子所得
銀行預金・債券等からの利子。原則課税
Interest income from bank deposits and corporate bonds is fully taxable.
Dividend Income
配当所得
法人から受け取る配当。Qualifiedなら優遇税率
Qualified dividends are taxed at preferential capital gains tax rates.
Capital Gain
キャピタルゲイン
資産売却益。保有期間により短期・長期に区分
Long-term capital gains on assets held for more than one year are taxed at reduced rates.
Alimony (Pre-2019)
扶養手当（2019年前）
2018年以前の離婚に基づく支払。支払者が控除、受領者が所得算入
For pre-2019 divorce agreements, alimony is deductible by the payer and included in the payee's income.
Tax-Exempt Interest
非課税利子
州・地方債の利子。連邦税は非課税
Interest on municipal bonds is generally exempt from federal income tax.
Social Security Benefits
社会保障給付金
所得水準により最大85%が課税対象
Up to 85% of Social Security benefits may be taxable depending on the recipient's total income.
Rental Income
賃貸所得
不動産の賃貸から得る所得。経費控除可能
Rental income is included in gross income, offset by deductible rental expenses.
Exclusion from Gross Income
総所得からの除外
法律で特に除外される所得。贈与・相続・生命保険金など
Gifts, inheritances, and life insurance proceeds are generally excluded from gross income.
Fringe Benefits
付加給付
雇用主提供の非金銭的報酬。一部非課税
Qualified fringe benefits such as health insurance premiums are excluded from an employee's gross income.
Gain on Sale of Principal Residence
主たる住居の売却益
個人$250,000、夫婦$500,000まで除外可能
A single taxpayer may exclude up to $250,000 of gain on the sale of a principal residence.
Adjusted Gross Income (AGI)
調整後総所得
総所得 - Above-the-line deductions。多くの控除の基準値
AGI is calculated by subtracting above-the-line deductions from gross income.
Above-the-Line Deduction
概算控除前控除
AGI算出時に控除できる項目。IRA拠出・学生ローン利子等
Educator expenses and student loan interest are examples of above-the-line deductions.
Imputed Income
帰属所得
実際には受け取っていないが課税される所得
Below-market loans may result in imputed interest income to the lender.
Filing Status
申告ステータス
税率と控除額を決定する区分。5種類
Filing status determines the tax rate schedule and standard deduction amount.
Married Filing Jointly (MFJ)
夫婦合算申告
最も有利な税率が適用される申告区分
Married filing jointly typically results in the lowest combined tax liability for married couples.
Head of Household (HoH)
世帯主
未婚で扶養家族がいる場合。Single より有利な税率
Head of household status provides a larger standard deduction than single filing status.
Qualifying Dependent
適格扶養親族
Qualifying ChildかQualifying Relative
A qualifying dependent must meet either the qualifying child or qualifying relative test.
Qualifying Child
適格子女
CARES: Close relative, Age, Residency, Elimination of joint return, Support test
A qualifying child must live with the taxpayer for more than half the year and be under age 19.
Qualifying Relative
適格親族
SUPORT: Support, Under gross income limit, Preclusion of joint return, Only citizen, Relative or member
A qualifying relative must have gross income below a specified threshold.
Standard Deduction
標準控除
申告ステータスに基づく固定控除額
Most taxpayers claim the standard deduction instead of itemizing deductions.
Personal Exemption
人的控除
TCJA後（2018-2025年）は$0に。試験では注意
Personal exemptions were suspended by the Tax Cuts and Jobs Act through 2025.
Married Filing Separately (MFS)
夫婦個別申告
通常は不利だが、一方の負債リスクを回避する場合に使用
Married filing separately may be beneficial when one spouse has significant medical expenses.
Qualifying Surviving Spouse
適格寡婦（夫）
配偶者死亡後2年間、MFJの税率・控除が使える
A qualifying surviving spouse may use the married filing jointly tax rates for two years after the spouse's death.
Tiebreaker Rules
優先順位規則
複数の納税者が同一の子を扶養に請求する場合の解決ルール
When two taxpayers claim the same child, tiebreaker rules determine who may claim the dependent.
Kiddie Tax
キディタックス
子の不労所得に親の税率を適用する制度
The kiddie tax applies the parent's tax rate to a child's unearned income above a threshold.
Ordinary Income
通常所得
通常の税率で課税される所得。給与・事業所得等
Ordinary income is taxed at regular marginal rates, which can be as high as 37%.
Capital Gain / Capital Loss
キャピタルゲイン / キャピタルロス
資本資産の売却損益。短期・長期で税率が異なる
Long-term capital gains are taxed at preferential rates of 0%, 15%, or 20%.
Short-Term Capital Gain (STCG)
短期キャピタルゲイン
1年以下保有。通常の税率で課税
Short-term capital gains on assets held one year or less are taxed at ordinary income rates.
Long-Term Capital Gain (LTCG)
長期キャピタルゲイン
1年超保有。優遇税率（0%/15%/20%）
Long-term capital gains benefit from reduced tax rates compared to ordinary income.
Net Capital Loss
純キャピタルロス
個人は年間$3,000まで通常所得と相殺可能
Individual taxpayers may deduct up to $3,000 of net capital losses against ordinary income per year.
Capital Loss Carryforward
キャピタルロスの繰越
使い切れない損失を翌年以降に繰り越し
Unused capital losses may be carried forward indefinitely to offset future capital gains.
Net Investment Income Tax (NIIT)
純投資所得税
高所得者に3.8%の追加税。AGI $200,000/$250,000超
The 3.8% NIIT applies to investment income for taxpayers with MAGI above specified thresholds.
Qualified Business Income (QBI) Deduction
適格事業所得控除
パススルー事業所得の20%控除。IRC §199A
The QBI deduction allows eligible taxpayers to deduct up to 20% of qualified business income.
Self-Employment Income
自営業所得
個人事業・パートナーシップからの所得。SE税対象
Self-employment income is subject to self-employment tax in addition to income tax.
Passive Activity Income
受動的活動所得
実質的に参加していない事業・賃貸活動からの所得
Passive activity losses can only offset passive activity income.
Portfolio Income
ポートフォリオ所得
利子・配当・キャピタルゲイン。受動的所得とは相殺不可
Portfolio income, such as dividends and interest, cannot be offset by passive activity losses.
Wash Sale Rule
ウォッシュセール規則
売却前後30日以内に同一証券を再購入すると損失が否認
Under the wash sale rule, a loss is disallowed if substantially identical securities are purchased within 30 days.
Section 1231 Property
第1231条資産
事業用資産（1年超保有）。利益→LTCG、損失→Ordinary
Net Section 1231 gains are taxed as long-term capital gains; net losses are treated as ordinary losses.
Collectibles
収集品
美術品・宝石等。LTCGの最高税率は28%
Long-term capital gains on collectibles are taxed at a maximum rate of 28%.
Itemized Deductions
項目別控除
標準控除の代わりに個別の控除を積み上げる方式
Taxpayers may claim the greater of the standard deduction or their total itemized deductions.
Medical Expense Deduction
医療費控除
AGIの7.5%を超える部分が控除可能
Medical expenses exceeding 7.5% of AGI are deductible as an itemized deduction.
State and Local Tax (SALT) Deduction
州・地方税控除
所得税・固定資産税・売上税の合計。上限$10,000
The SALT deduction is capped at $10,000 for state and local income, property, and sales taxes.
Mortgage Interest Deduction
住宅ローン利子控除
主たる住居のローン利子。$750,000までのローン
Interest on mortgage debt up to $750,000 is deductible for a principal residence.
Charitable Contribution Deduction
慈善寄付控除
適格団体への寄付。現金はAGIの60%上限
Cash contributions to qualified charities are deductible up to 60% of AGI.
Casualty and Theft Loss
災害・盗難損失
連邦宣言の災害地域のみ控除可能（2018-2025年）
Casualty losses are deductible only if attributable to a federally declared disaster area.
IRA Deduction
IRA拠出控除
Traditional IRAへの拠出は条件付きでAGIから控除
Contributions to a traditional IRA may be deductible depending on AGI and participation in an employer plan.
Student Loan Interest Deduction
学生ローン利子控除
最大$2,500。Above-the-line控除
Taxpayers may deduct up to $2,500 of student loan interest as an above-the-line deduction.
Health Savings Account (HSA)
医療貯蓄口座
高額免責型健康保険加入者のための税優遇貯蓄口座
HSA contributions are deductible, and qualified medical withdrawals are tax-free.
Alimony Deduction (Pre-2019)
扶養手当控除（2019年前）
2018年以前の離婚に基づく扶養手当は支払者がAGIから控除
Alimony paid under pre-2019 divorce agreements is deductible as an above-the-line deduction.
Business Expense (Schedule C)
事業経費（スケジュールC）
個人事業の通常かつ必要な経費。AGIから控除
Ordinary and necessary business expenses are deductible on Schedule C.
Home Office Deduction
在宅勤務控除
自営業者が自宅の事業専用部分の経費を控除
The home office deduction is available to self-employed individuals who use a portion of their home exclusively for business.
Gambling Loss
ギャンブル損失
ギャンブル所得の範囲内でのみ控除可能
Gambling losses are deductible only to the extent of gambling winnings.
Educator Expense
教育者経費
K-12教師の教材費。最大$300のAbove-the-line控除
Eligible educators may deduct up to $300 of unreimbursed classroom expenses.
Investment Interest Expense
投資利子費用
投資目的の借入利子。純投資所得の範囲内で控除
Investment interest expense is deductible to the extent of net investment income.
Tax Credit
税額控除
税額を直接減額する。控除より価値が高い
A tax credit reduces the tax liability dollar-for-dollar, making it more valuable than a deduction.
Child Tax Credit
子女税額控除
適格子女1人あたり$2,000。一部還付可能
The child tax credit provides up to $2,000 per qualifying child under age 17.
Earned Income Tax Credit (EITC)
勤労所得税額控除
低所得勤労者向け。還付可能な税額控除
The EITC is a refundable credit designed to benefit low-to-moderate income working individuals.
American Opportunity Credit (AOC)
アメリカン・オポチュニティ・クレジット
大学最初の4年間。最大$2,500、40%還付可能
The American Opportunity Credit provides up to $2,500 per student for the first four years of college.
Lifetime Learning Credit
生涯学習クレジット
全ての高等教育。最大$2,000。還付不可
The Lifetime Learning Credit provides up to $2,000 per return for qualified education expenses.
Child and Dependent Care Credit
児童・被扶養者介護控除
就労のために支払った保育費等の税額控除
The child and dependent care credit covers a percentage of expenses paid for the care of qualifying dependents.
Alternative Minimum Tax (AMT)
代替最低税
通常税額と比較して高い方を支払う。高控除者を対象
The AMT ensures that taxpayers with significant deductions pay a minimum amount of tax.
AMT Exemption
AMT控除額
AMT課税所得から控除できる金額。高所得者は段階的に消滅
The AMT exemption amount is phased out for taxpayers with AMT income above specified thresholds.
Refundable Credit
還付可能な税額控除
税額がゼロでも超過分が還付される控除。EITC等
A refundable credit results in a refund if the credit exceeds the tax liability.
Nonrefundable Credit
還付不可の税額控除
税額をゼロまでしか減額できない控除
A nonrefundable credit can reduce the tax liability to zero but not below.
Foreign Tax Credit
外国税額控除
外国政府に支払った税金をUS税額から控除
The foreign tax credit prevents double taxation on income earned in foreign countries.
Adoption Credit
養子縁組控除
養子縁組に関連する費用の税額控除
The adoption credit provides a tax benefit for qualified adoption expenses.
Premium Tax Credit
保険料税額控除
ACA健康保険購入者向け。所得に応じた控除
The premium tax credit helps eligible individuals afford health insurance purchased through the Marketplace.
Self-Employment Tax (SE Tax)
自営業税
Social Security 12.4% + Medicare 2.9% = 15.3%。半額AGIから控除可能
Self-employment tax is 15.3% of net self-employment earnings, with half deductible from AGI.
FICA Tax
FICA税
Social Security + Medicare。従業員と雇用主が半分ずつ負担
FICA taxes include Social Security tax (6.2%) and Medicare tax (1.45%) withheld from employee wages.
Additional Medicare Tax
追加メディケア税
高所得者に0.9%の追加課税。$200,000/$250,000超
The additional Medicare tax of 0.9% applies to wages exceeding $200,000 for single filers.
Estimated Tax Penalty
予定納税ペナルティ
予定納税の不足分に対する罰則。Safe harbor: 前年税額の100%/110%
The estimated tax penalty can be avoided by paying at least 100% of the prior year's tax liability.
Failure-to-File Penalty
申告不履行ペナルティ
月5%（最大25%）。Failure-to-payより重い
The failure-to-file penalty is 5% per month up to a maximum of 25% of the unpaid tax.
Failure-to-Pay Penalty
納付不履行ペナルティ
月0.5%（最大25%）
The failure-to-pay penalty is 0.5% per month up to a maximum of 25% of the unpaid tax.
Tax Preparer Penalty
申告書作成者ペナルティ
IRC §6694。過少申告$1,000 or willful/reckless $5,000
A preparer who understates tax liability due to unreasonable positions faces a penalty of $1,000 or more.
Accuracy-Related Penalty
正確性関連ペナルティ
過少申告額の20%。Negligenceやsubstantial understatementが対象
The accuracy-related penalty of 20% applies to substantial understatement of income tax.
Fraud Penalty
不正ペナルティ
過少申告額の75%。意図的な不正に適用
The civil fraud penalty is 75% of the underpayment attributable to fraud.
IRS Appeals
IRS不服申立
IRSの決定に対する行政的な不服申立手続
Taxpayers may appeal IRS decisions through the IRS Office of Appeals before going to court.
Tax Court
租税裁判所
税金を支払う前に争える連邦裁判所
The U.S. Tax Court allows taxpayers to dispute tax deficiencies before paying the amount owed.
Innocent Spouse Relief
無過失配偶者の救済
合算申告で配偶者の不正から免責される制度
Innocent spouse relief may relieve a spouse from liability for tax owed due to the other spouse's errors.
Basis
税務基礎価額
資産の取得原価。損益計算の出発点
The basis of purchased property is generally its cost, including any associated expenses.
Adjusted Basis
調整後基礎価額
取得原価 + 資本的支出 - 減価償却
Adjusted basis equals the original cost plus capital improvements minus accumulated depreciation.
Fair Market Value (FMV)
公正市場価値
売り手と買い手が合理的に取引する価格
Fair market value is the price at which property would change hands between willing parties.
Depreciation
減価償却
事業用資産の原価を耐用年数にわたり費用化
Depreciation allocates the cost of tangible business assets over their useful lives.
MACRS
修正加速原価回収制度
税務上の減価償却方法。5年・7年・39年等のクラス
Under MACRS, most business equipment is depreciated over 5 or 7 years using prescribed methods.
Section 179 Deduction
第179条控除
事業用資産の購入年度に一括費用化
Section 179 allows businesses to expense the full cost of qualifying assets in the year of purchase.
Bonus Depreciation
ボーナス減価償却
新規資産取得時の追加的即時費用化。100%→段階的縮小
Bonus depreciation allows 100% first-year expensing of qualified business property.
Like-Kind Exchange (Section 1031)
同種交換
不動産の交換で損益を繰延。Boot受領分は課税
A like-kind exchange under Section 1031 defers gain on the exchange of qualifying real property.
Boot
ブート（非同種資産）
同種交換で受け取る現金等の非同種資産。その分だけ課税
Boot received in a like-kind exchange, such as cash, triggers recognition of gain.
Involuntary Conversion (Section 1033)
非自発的転換
災害・収用で失った資産を代替取得すれば利益繰延
Under Section 1033, gain from an involuntary conversion may be deferred if replacement property is acquired.
Section 1245 Recapture
第1245条の減価償却戻入
動産の売却益のうち減価償却済み部分をOrdinary incomeとして取り戻す
Section 1245 requires recapture of depreciation on personal property as ordinary income upon sale.
Section 1250 Recapture
第1250条の減価償却戻入
不動産の超過減価償却分をOrdinary incomeとして取り戻す
Section 1250 recapture applies to the excess of accelerated depreciation over straight-line on real property.
Installment Sale
割賦販売
売却代金を分割で受領。受領時に利益を認識
Under the installment method, gain is recognized proportionally as each payment is received.
Gift Basis
贈与資産の基礎価額
利益目的：贈与者の基礎価額。損失目的：FMVと低い方
The basis of gifted property for gain purposes is the donor's adjusted basis.
Inherited Basis (Stepped-Up Basis)
相続資産の基礎価額（ステップアップ）
被相続人の死亡日のFMVにステップアップ
Inherited property receives a stepped-up basis equal to the fair market value at the date of death.
Partnership
パートナーシップ
パススルー事業体。事業体レベルでは非課税
A partnership is a pass-through entity that does not pay federal income tax at the entity level.
Form 1065
フォーム1065
パートナーシップの情報申告書
A partnership files Form 1065 as an informational return reporting the partnership's income and deductions.
Schedule K-1
スケジュールK-1
各パートナーへの所得配分を報告する書類
Each partner receives a Schedule K-1 showing their share of partnership income, deductions, and credits.
Partner's Basis
パートナーの基礎価額
出資額 + 所得 - 損失 - 分配 + 負債持分
A partner's basis increases with income allocation and decreases with loss allocation and distributions.
Guaranteed Payment
保証支払
パートナーに対する利益配分とは別の固定支払。サービス・資本使用の対価
Guaranteed payments to a partner are deductible by the partnership and ordinary income to the partner.
Distributive Share
配分持分
各パートナーに配分されるP/Lの割合
Each partner reports their distributive share of partnership income on their individual tax return.
Separately Stated Items
個別記載項目
パートナーレベルで性格が変わり得る項目。CG、慈善寄付等
Capital gains and charitable contributions are separately stated items on Schedule K-1.
Nonrecourse Liability
非遡及債務
担保物のみが返済原資。パートナーの基礎価額に影響
Nonrecourse liabilities increase a partner's basis and are allocated based on profit-sharing ratios.
Contribution of Property
財産の出資
パートナーシップへの出資は原則非課税。IRC §721
Under Section 721, no gain or loss is recognized when property is contributed to a partnership.
Inside Basis
内部基礎価額
パートナーシップが保有する資産の基礎価額
The inside basis is the partnership's basis in its assets.
Outside Basis
外部基礎価額
パートナーが保有するパートナーシップ持分の基礎価額
The outside basis is a partner's basis in their partnership interest.
Pass-Through Entity
パススルー事業体
事業体レベルでは課税されず、所得がオーナーに流れる
A pass-through entity's income is taxed at the individual owner level, not at the entity level.
Partnership Agreement
パートナーシップ契約
損益の配分方法等を定める契約書
The partnership agreement governs the allocation of income, losses, and distributions among partners.
Special Allocation
特別配分
出資比率と異なる損益配分。経済的実質が必要
A special allocation must have substantial economic effect to be respected for tax purposes.
Liquidating Distribution
清算分配
パートナーシップの解散時またはパートナー脱退時の分配
A liquidating distribution terminates a partner's interest in the partnership.
Current Distribution
経常分配
パートナーの持分を終了させない通常の分配。原則非課税
A current distribution does not terminate a partner's interest and is generally not taxable.
Hot Assets
ホットアセット
棚卸資産と未実現債権。売却時にOrdinary income
Hot assets include unrealized receivables and inventory that generate ordinary income upon sale.
Section 754 Election
第754条の選択
パートナーシップ持分の売買・相続時に資産の基礎価額を調整
A Section 754 election allows the partnership to adjust the inside basis of assets upon a transfer.
Section 751 Exchange
第751条の交換
Hot assetsに関連するパートナーシップ持分の売却はOrdinary income
Section 751 requires that gain attributable to hot assets be treated as ordinary income.
Disguised Sale
偽装売買
出資と分配を組み合わせた実質的な売買。IRC §707(a)(2)(B)
A disguised sale occurs when a contribution and distribution are treated as a sale of property.
Retirement of Partner
パートナーの退職
パートナーが持分を清算して脱退すること
Payments made to a retiring partner for their interest are treated as distributive shares or guaranteed payments.
Family Partnership
同族パートナーシップ
家族間のパートナーシップ。所得分割の制限あり
A family partnership must allocate reasonable compensation to donor partners for their services.
Basis Limitation on Losses
損失の基礎価額制限
パートナーは基礎価額を超える損失を控除できない
A partner cannot deduct losses in excess of their outside basis in the partnership.
At-Risk Limitation
アットリスク制限
損失控除はアットリスク金額まで。非遡及債務は除外
The at-risk rules limit loss deductions to the amount the taxpayer has at risk in the activity.
Passive Activity Loss Limitation
受動的活動損失制限
受動的活動の損失は受動的活動の所得とのみ相殺可能
Passive activity losses may only offset passive activity income.
Excess Business Loss Limitation
超過事業損失制限
非法人納税者の事業損失の年間控除上限
The excess business loss limitation restricts the amount of business losses non-corporate taxpayers may deduct.
Termination of Partnership
パートナーシップの終了
全パートナーが脱退または事業停止で終了
A partnership terminates when it ceases to carry on business and all interests are liquidated.
C Corporation
C法人
法人税が課される事業体。二重課税（法人+株主）
A C corporation is subject to corporate income tax, and dividends paid to shareholders are taxed again.
Corporate Tax Rate
法人税率
一律21%（TCJA後）
The corporate tax rate is a flat 21% under the Tax Cuts and Jobs Act.
Form 1120
フォーム1120
C法人の確定申告書
A C corporation files its annual tax return on Form 1120.
Dividends Received Deduction (DRD)
受取配当控除
法人が他の法人から受け取った配当の一部を控除。50%/65%/100%
The DRD allows a corporation to deduct a percentage of dividends received from other domestic corporations.
Accumulated Earnings Tax
留保利益税
合理的理由なく利益を留保した場合の20%追加税
The accumulated earnings tax penalizes corporations that retain earnings beyond reasonable business needs.
Personal Holding Company (PHC) Tax
個人持株会社税
受動的所得が多い小規模法人への20%追加税
The PHC tax applies to closely held corporations that earn significant passive income.
Net Operating Loss (NOL)
純営業損失
控除が所得を超える場合の損失。繰越可能（80%制限）
NOLs may be carried forward indefinitely but are limited to 80% of taxable income in the carryforward year.
Section 351 Transfer
第351条の移転
法人設立時の財産出資で80%以上支配すれば非課税
Under Section 351, no gain is recognized when property is transferred to a corporation in exchange for stock if the transferors control 80% or more.
Earnings and Profits (E&P)
利益剰余金
配当課税の判定基準。会計上の利益とは異なる
Distributions from a corporation are treated as dividends to the extent of the corporation's E&P.
Constructive Dividend
みなし配当
形式的には配当でないが実質的に配当とみなされるもの
Excessive compensation paid to a shareholder-employee may be recharacterized as a constructive dividend.
Corporate Liquidation
法人の清算
法人が資産を処分し株主に分配して解散する手続
In a complete liquidation, the corporation recognizes gain or loss on distribution of its assets.
Organizational Expenditures
設立費用
最初の$5,000は即時控除。残りは180ヶ月で償却
A corporation may deduct up to $5,000 of organizational expenditures and amortize the remainder over 180 months.
Charitable Contribution Limit (Corporate)
法人の慈善寄付限度額
課税所得の10%まで。超過分は5年繰越
A C corporation's charitable contribution deduction is limited to 10% of taxable income.
Related Party Transaction
関連当事者取引
関連者間の取引は制限あり。損失否認・利益認識の繰延
Losses on sales between related parties are disallowed under IRC Section 267.
S Corporation
S法人
パススルー課税を選択した法人。株主100人以下・1クラスの株式
An S corporation is a pass-through entity that avoids double taxation at the corporate level.
S Election
S法人選択
Form 2553で選択。全株主の同意が必要
An S election is made by filing Form 2553 with the consent of all shareholders.
Eligible Shareholder
適格株主
個人・一定の信託・免税組織のみ。法人・パートナーシップは不可
Only individuals, certain trusts, and estates may be shareholders of an S corporation.
Form 1120-S
フォーム1120-S
S法人の情報申告書
An S corporation files its annual informational return on Form 1120-S.
Shareholder Basis (S Corp)
株主の基礎価額（S法人）
出資額 + 所得 - 損失 - 分配。パートナーシップと異なり負債は含まない
An S corporation shareholder's basis increases with income and decreases with losses and distributions.
Accumulated Adjustments Account (AAA)
累積調整勘定
S期間中の未分配所得の累積額。E&Pがある場合の配当判定に使用
The AAA tracks cumulative S corporation income that has not been distributed to shareholders.
Built-In Gains Tax
組み込み利益税
C→S転換時に含み益があった資産を5年以内に売却すると法人税課税
The built-in gains tax applies when an S corporation sells assets with built-in gains within five years of converting from C status.
Reasonable Compensation
合理的報酬
株主従業員への適正な給与。低すぎるとIRSが再分類
The IRS may reclassify distributions as wages if an S corporation shareholder-employee is paid unreasonably low compensation.
Termination of S Status
S法人の資格喪失
要件違反で自動的に終了。再選択は5年後
An S election is terminated if the corporation no longer meets eligibility requirements.
Passive Income Penalty (S Corp)
受動的所得ペナルティ（S法人）
E&Pがあるとき受動的所得が25%超で税負担・資格喪失のリスク
An S corporation with accumulated E&P may be taxed on excess passive investment income.
Shareholder Debt Basis
株主の貸付基礎価額
株主から法人への直接貸付の金額。損失控除の追加枠
A shareholder's debt basis increases the amount of S corporation losses that can be deducted.
One Class of Stock
1種類の株式
S法人の要件。議決権は異なってもOKだが経済的権利は同一
An S corporation may have only one class of stock, though voting rights may differ.
Fringe Benefits (S Corp)
付加給付（S法人）
2%超株主は一部の非課税給付を受けられない。健康保険等
A more-than-2% S corporation shareholder must include employer-provided health insurance in gross income.
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