{"id":4693,"date":"2025-11-25T09:57:16","date_gmt":"2025-11-25T14:57:16","guid":{"rendered":"https:\/\/iiicareer.com\/jpn\/?p=4693"},"modified":"2025-11-24T14:41:07","modified_gmt":"2025-11-24T19:41:07","slug":"irs%ef%bc%9a%e3%83%81%e3%83%83%e3%83%97%e3%81%a8%e6%ae%8b%e6%a5%ad%e6%89%8b%e5%bd%93%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e3%82%ac%e3%82%a4%e3%83%80%e3%83%b3%e3%82%b9%e7%99%ba%e8%a1%8c","status":"publish","type":"post","link":"https:\/\/iiicareer.com\/jpn\/2025\/11\/25\/irs%ef%bc%9a%e3%83%81%e3%83%83%e3%83%97%e3%81%a8%e6%ae%8b%e6%a5%ad%e6%89%8b%e5%bd%93%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e3%82%ac%e3%82%a4%e3%83%80%e3%83%b3%e3%82%b9%e7%99%ba%e8%a1%8c\/","title":{"rendered":"IRS\uff1a\u30c1\u30c3\u30d7\u3068\u6b8b\u696d\u624b\u5f53\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u767a\u884c"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"850\" height=\"567\" src=\"https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/09\/Tips-Resized.png\" alt=\"\" class=\"wp-image-4481\" style=\"width:300px\" srcset=\"https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/09\/Tips-Resized.png 850w, https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/09\/Tips-Resized-300x200.png 300w, https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/09\/Tips-Resized-768x512.png 768w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/figure>\n<\/div>\n\n\n<p>2025\u5e7411\u670821\u65e5\u3001Internal Revenue Service (IRS) \u3068 US Department of the Treasury\u306f\u3001\u96c7\u7528\u4e3b\u304c\u660e\u7d30\u66f8\u3092\u63d0\u4f9b\u3057\u306a\u3044\u5834\u5408\u306b\u30012025\u5e74\u306e\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u30c1\u30c3\u30d7\u3068\u6b8b\u696d\u624b\u5f53\u306e\u63a7\u9664\u5bfe\u8c61\u984d\u3092\u5f93\u696d\u54e1\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3067\u304d\u308b\u304b\u3092\u6982\u8aac\u3057\u305f\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3067\u306f\u3001\u5f93\u696d\u54e1\u304c\u5229\u7528\u3067\u304d\u308b\u7d66\u4e0e\u30c7\u30fc\u30bf\u306e\u7a2e\u985e\u304c\u7570\u306a\u308b\u69d8\u3005\u306a\u30b7\u30ca\u30ea\u30aa\u306b\u304a\u3044\u3066\u3001\u30c1\u30c3\u30d7\u307e\u305f\u306f\u6b8b\u696d\u624b\u5f53\u306e\u7a0e\u984d\u63a7\u9664\u304c\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3055\u308c\u308b\u304b\u3092\u5177\u4f53\u7684\u306a\u4f8b\u3067\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>One Big Beautiful Bill Act (OBBBA)\u306b\u57fa\u3065\u304d\u3001\u7fd2\u6163\u7684\u304b\u3064\u5b9a\u671f\u7684\u306b\u30c1\u30c3\u30d7\u3092\u53d7\u3051\u53d6\u308b\u5f93\u696d\u54e1\u306f\u30012025\u5e741\u67081\u65e5\u304b\u30892028\u5e7412\u670831\u65e5\u307e\u3067\u3001\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304b\u3089$25,000\u306e\u30c1\u30c3\u30d7\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u63a7\u9664\u306f\u3001\u5e74\u9593\u53ce\u5165\u304c$150,000 (\u5358\u72ec\u7533\u544a\u8005) \u307e\u305f\u306f$300,000 (\u5171\u540c\u7533\u544a\u8005) \u3092\u8d85\u3048\u308b\u5f93\u696d\u54e1\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u540c\u69d8\u306b\u3001\u5f93\u696d\u54e1\u306f\u7533\u544a\u30b9\u30c6\u30fc\u30bf\u30b9\u306b\u5fdc\u3058\u3066\u30012025\u5e741\u67081\u65e5\u304b\u30892028\u5e7412\u670831\u65e5\u307e\u3067\u3001\u9023\u90a6\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304b\u3089$12,500\u307e\u305f\u306f$25,000\u306e\u6b8b\u696d\u624b\u5f53\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u63a7\u9664\u306f\u3001Fair Labor Standards Act (FLSA)&nbsp;\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6b8b\u696d\u624b\u5f53\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u96c7\u7528\u4e3b\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u9069\u683c\u6b8b\u696d\u624b\u5f53\u3068\u30c1\u30c3\u30d7\u3092\u5831\u544a\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001IRS\u306f2025\u5e74\u306e\u3053\u306e\u5831\u544a\u7fa9\u52d9\u306b\u3064\u3044\u3066\u79fb\u884c\u63aa\u7f6e\u3092\u8a8d\u3081\u3001OBBBA\u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u65b9\u6cd5\u3067\u30c1\u30c3\u30d7\u3068\u6b8b\u696d\u624b\u5f53\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5f93\u696d\u54e1\u306b\u63d0\u4f9b\u3057\u306a\u304b\u3063\u305f\u96c7\u7528\u4e3b\u306b\u5bfe\u3057\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u514d\u9664\u3059\u308b\u63aa\u7f6e\u3092\u8b1b\u3058\u307e\u3057\u305f\u3002IRS\u306f\u4f9d\u7136\u3068\u3057\u3066\u30012025\u5e74\u306b\u304a\u3044\u3066\u3082\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30dd\u30fc\u30bf\u30eb\u3001\u66f8\u9762\u306b\u3088\u308b\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u3001\u307e\u305f\u306f (\u6b8b\u696d\u624b\u5f53\u306e\u5834\u5408\u306f)\u00a0\u30d5\u30a9\u30fc\u30e0W-2\u306e\u30dc\u30c3\u30af\u30b914\u3092\u901a\u3058\u3066\u3001\u5f93\u696d\u54e1\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><em>Ogletree Deakins:<\/em><br><em><a href=\"https:\/\/ogletree.com\/insights-resources\/blog-posts\/new-irs-guidance-pinpoints-how-individuals-may-take-tax-breaks-for-tips-and-overtime\/\" target=\"_blank\" rel=\"noreferrer noopener\">New IRS Guidance Pinpoints How Individuals May Take Tax Breaks for Tips and Overtime<\/a><\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\u5e7411\u670821\u65e5\u3001Internal Revenue Service (IRS) \u3068 US Department of the Treasury\u306f\u3001\u96c7\u7528\u4e3b\u304c\u660e\u7d30\u66f8\u3092\u63d0\u4f9b\u3057\u306a\u3044\u5834\u5408\u306b\u30012025\u5e74\u306e\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u30c1\u30c3\u30d7\u3068\u6b8b [&hellip;]<\/p>\n","protected":false},"author":1004,"featured_media":4481,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"vkexunit_cta_each_option":"","footnotes":""},"categories":[17],"tags":[100,136,330,222,386,522,387],"class_list":["post-4693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-17","tag-100","tag-irs","tag-obbba","tag-222","tag-386","tag-522","tag-387"],"_links":{"self":[{"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/posts\/4693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/users\/1004"}],"replies":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/comments?post=4693"}],"version-history":[{"count":3,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/posts\/4693\/revisions"}],"predecessor-version":[{"id":4707,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/posts\/4693\/revisions\/4707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/media\/4481"}],"wp:attachment":[{"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/media?parent=4693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/categories?post=4693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/tags?post=4693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}