{"id":5248,"date":"2012-02-16T11:10:53","date_gmt":"2012-02-16T02:10:53","guid":{"rendered":"http:\/\/cfonews.main.jp\/cfonews\/?p=5248"},"modified":"2012-02-17T08:50:19","modified_gmt":"2012-02-16T23:50:19","slug":"%e7%b1%b3%e4%ba%88%e7%ae%97%e6%95%99%e6%9b%b8%e3%80%81%e5%af%8c%e8%a3%95%e5%b1%a4%e5%a2%97%e7%a8%8e%e7%9b%9b%e3%82%8a%e8%be%bc%e3%82%80-%e3%83%bc-%e3%80%90%e7%b6%9a%e3%81%8d%e3%80%91","status":"publish","type":"post","link":"https:\/\/www.cfonews.jp\/?p=5248","title":{"rendered":"\u7c73\u4e88\u7b97\u6559\u66f8\u3001\u5bcc\u88d5\u5c64\u5897\u7a0e\u76db\u308a\u8fbc\u3080 \u30fc \u3010\u7d9a\u304d\u3011"},"content":{"rendered":"

\u3010CFO\u306a\u3089\u3053\u3046\u8aad\u3080\u3011<\/h3>\n

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\u25a0Tax Irrelevance View<\/strong>
\n\u6295\u8cc7\u5bb6\u306f\u7a0e\u5236\u4e0a\u306e\u69d8\u3005\u306a\u7acb\u5834\u306b\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u65e5\u672c\u3067\u3044\u3046\u3068\u3001\u914d\u5f53\u304c\u91cd\u8ab2\u3055\u308c\u308b\u9ad8\u984d\u6240\u5f97\u8005\u306f\u3001\u4f4e\u914d\u5f53\u306e\u682a\u5f0f\u3092\u597d\u307f\u3001\u4f01\u696d\u306f\u3001\u53d7\u53d6\u914d\u5f53\u306f\u76ca\u91d1\u4e0d\u53c2\u5165\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u4e00\u822c\u306b\u9ad8\u914d\u5f53\u306e\u682a\u5f0f\u3092\u597d\u307f\u3001\u307e\u305f\u3001\u5e74\u91d1\u57fa\u91d1\u30fb\u8ca1\u56e3\u7b49\u306e\u975e\u8ab2\u7a0e\u6cd5\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u8cc7\u7523\u9078\u629e\u306e\u969b\u306b\u7a0e\u306e\u9055\u3044\u306f\u8003\u616e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u7a0e\u5236\u4e0a\u306e\u7acb\u5834\u306e\u9055\u3044\u306b\u3088\u308a\u6295\u8cc7\u5bb6\u306f\u68f2\u307f\u5206\u3051\u304c\u306a\u3055\u308c\u3066\u3044\u308b\uff08\u3053\u308c\u3092tax clientele \u3068\u3044\u3046\uff09\u306e\u3067\u3001tax clientele \u306e\u5909\u66f4\u3092\u4f34\u308f\u306a\u3044\u3088\u3046\u306a\u7a0e\u5236\u5909\u66f4\u306f\u3001\u4f01\u696d\u306e\u914d\u5f53\u653f\u7b56\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u3001Tax Irrelevance View\u306e\u8003\u3048\u65b9\u3067\u3059\u3002\u5927\u6d5c\u5c0f\u6d5c\u3055\u3093\u306f\u3053\u306e\u7acb\u5834\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n

\u25a0Traditional View<\/strong>
\n\u7d4c\u55b6\u8005\u304c\u81ea\u793e\u306e\u5c06\u6765\u306e\u898b\u901a\u3057\u3092\u826f\u597d\u3068\u8003\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u516c\u8868\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u5897\u914d\u3092\u30a2\u30ca\u30a6\u30f3\u30b9\u3059\u308c\u3070\u3001\u914d\u5f53\u306f\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u306e\u3067\u3001\u7d4c\u55b6\u8005\u306e\u898b\u901a\u3057\u3092\u8aac\u5f97\u529b\u3092\u6301\u3063\u3066\u6295\u8cc7\u5bb6\u306b\u4f1d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

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\u3057\u305f\u304c\u3063\u3066Traditional View\u306e\u8003\u3048\u65b9\u306b\u3088\u308b\u3068\u3001\u914d\u5f53\u8ab2\u7a0e\u306e\u5909\u66f4\u304c\u4f01\u696d\u306e\u914d\u5f53\u653f\u7b56\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u7406\u8ad6\u3067\u306f\u3001\u4eca\u7d39\u4ecb\u3057\u305fTax Irrelevance View\u3084Traditional View\u4ee5\u5916\u306b\u3082\u3044\u304f\u3064\u304b\u306e\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u6b27\u7c73\u306e\u5b9f\u8a3c\u7814\u7a76\u3067 \u306f\u3001\u3069\u306e\u898b\u65b9\u304c\u6b63\u3057\u3044\u304b\u306f\u672a\u3060\u6c7a\u7740\u306f\u3064\u3044\u3066\u3044\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002<\/p>\n

\u3061\u306a\u307f\u306b\u79c1\u306e\u6628\u65e5\u306e\u30a8\u30f3\u30c8\u30ea\u30fc\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u7406\u8ad6\u306b\u57fa\u3065\u304f\u3082\u306e\u3068\u3044\u3046\u3088\u308a\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30ab\u30f3\u30d1\u30cb\u30fc\u3092\u60f3\u5b9a\u3057\u3066\u66f8\u3044\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n

\u7c73\u56fd\u3067\u306f\u3001C\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\uff08\u9023\u90a6\u6240\u5f97\u7a0e\u304c\u6cd5\u4eba\u30ec\u30d9\u30eb\u3067\u8ab2\u3055\u308c\u308b\uff09\u3092\u5229\u7528\u3057\u3066\u4e8b\u696d\u3092\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u3084S\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3068\u3044\u3063\u305f\u3044\u308f\u3086\u308b\u30d1\u30b9\u30b9\u30eb\u30fc\u30a8\u30f3\u30c6\u30a3\u30c6\u30a3\u30fc\uff08\u9023\u90a6\u6240\u5f97\u7a0e\u304c\u6cd5\u4eba\u30ec\u30d9\u30eb\u3067\u306f\u8ab2\u3055\u308c\u306a\u3044\uff09\u3092\u5229\u7528\u3057\u3066\u4e8b\u696d\u3092\u884c\u308f\u308c\u308b\u65b9\u304c\u65ad\u7136\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n

2008\u5e74\u7533\u544a\u66f8\u63d0\u51fa\u6570<\/strong>
\n1) Partnerships – 3.307 million
\n2) S corporations – 4.440 million
\n3) C (or other) corporations – 2.538 million
\n(\u51fa\u6240\uff1aIRS, Statistics of Income, \u201cTable 2. Number of Returns Filed, by Type of Return,
\nFiscal Years 2007 and 2008.\uff09<\/p>\n

\u30aa\u30d0\u30de\u653f\u6a29\u4e0b\u3067\u5bcc\u88d5\u5c64\u5897\u7a0e\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u4e8b\u696d\u4f53\u3068\u3057\u3066C\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u9078\u629e\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u306e\u6307\u6458\u304c\u3001\u4f8b\u3048\u3070William P. Streng\u6559\u6388\u306e”Reconsidering Entity Selection in Uncertain Times”\u306a\u3069\u3067\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u914d\u5f53\u3067\u306f\u306a\u304f\u5185\u90e8\u7559\u4fdd\u304c\u91cd\u8996\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3010\u30ea\u30f3\u30af\u3011<\/h3>\n

\u306a\u3057<\/p>\n","protected":false},"excerpt":{"rendered":"

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