{"id":5548,"date":"2026-09-28T13:10:18","date_gmt":"2026-09-28T17:10:18","guid":{"rendered":"https:\/\/iiicareer.com\/jpn\/?p=5548"},"modified":"2026-09-28T13:03:46","modified_gmt":"2026-09-28T17:03:46","slug":"irs%ef%bc%9a%e6%9c%89%e7%b5%a6%e4%bc%91%e6%9a%87%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e7%a8%8e%e9%a1%8d%e6%8e%a7%e9%99%a4%e3%81%ae%e3%82%ac%e3%82%a4%e3%83%80%e3%83%b3%e3%82%b9%e3%82%92%e5%85%ac","status":"publish","type":"post","link":"https:\/\/iiicareer.com\/jpn\/2026\/09\/28\/irs%ef%bc%9a%e6%9c%89%e7%b5%a6%e4%bc%91%e6%9a%87%e3%81%ab%e9%96%a2%e3%81%99%e3%82%8b%e7%a8%8e%e9%a1%8d%e6%8e%a7%e9%99%a4%e3%81%ae%e3%82%ac%e3%82%a4%e3%83%80%e3%83%b3%e3%82%b9%e3%82%92%e5%85%ac\/","title":{"rendered":"IRS\uff1a\u6709\u7d66\u4f11\u6687\u306b\u95a2\u3059\u308b\u7a0e\u984d\u63a7\u9664\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/01\/IRS-Resized-01.png\" alt=\"\" class=\"wp-image-3267\" style=\"width:300px;height:auto\" srcset=\"https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/01\/IRS-Resized-01.png 800w, https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/01\/IRS-Resized-01-300x200.png 300w, https:\/\/iiicareer.com\/jpn\/wp-content\/uploads\/2025\/01\/IRS-Resized-01-768x512.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Internal Revenue Service (IRS) \u304a\u3088\u3073 Treasury Department \u306f\u3001\u6709\u7d66\u5bb6\u65cf\u30fb\u533b\u7642\u4f11\u6687\u306b\u95a2\u3059\u308b\u96c7\u7528\u4e3b\u5411\u3051\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u7a0e\u984d\u63a7\u9664\u306f\u30012025\u5e74\u5305\u62ec\u7684\u4e88\u7b97\u8abf\u6574\u6cd5\u306e\u4e00\u90e8\u3067\u3042\u308b\u300cWorking Families Tax Cuts Act (WFTC)\u300d\u306b\u57fa\u3065\u304d\u3001\u9023\u90a6\u8b70\u4f1a\u306b\u3088\u3063\u3066\u6052\u4e45\u5316\u304a\u3088\u3073\u62e1\u5145\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96c7\u7528\u4e3b\u304c\u3053\u306e\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e3\u3064\u306e\u4e3b\u8981\u306a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u66f8\u9762\u306b\u3088\u308b\u30dd\u30ea\u30b7\u30fc\u3092\u8a2d\u3051\u3066\u3044\u308b\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6700\u4f4e\u4f11\u6687\u671f\u9593\uff1a\u5bfe\u8c61\u3068\u306a\u308b\u30d5\u30eb\u30bf\u30a4\u30e0\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u5e74\u9593\u5c11\u306a\u304f\u3068\u30822\u9031\u9593\u306e\u6709\u7d66\u5bb6\u65cf\u30fb\u533b\u7642\u4f11\u6687\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3002\u30d1\u30fc\u30c8\u30bf\u30a4\u30e0\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u52e4\u52d9\u6642\u9593\u306b\u5fdc\u3058\u305f\u6bd4\u4f8b\u7684\u306a\u4f11\u6687\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u6700\u4f4e\u652f\u7d66\u7387\uff1a\u5f93\u696d\u54e1\u306b\u901a\u5e38\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u306e\u5c11\u306a\u304f\u3068\u308250\uff05\u3092\u652f\u7d66\u3059\u308b\u3053\u3068 (\u6642\u9593\u5916\u52b4\u50cd\u306b\u5bfe\u3059\u308b\u8cc3\u91d1\u304a\u3088\u3073\u88c1\u91cf\u7684\u306a\u8cde\u4e0e\u306f\u9664\u304f\uff09\u3002<\/li>\n\n\n\n<li>\u4e0d\u5e72\u6e09\u306e\u4fdd\u8b77\uff1a\u5f53\u8a72\u30dd\u30ea\u30b7\u30fc\u306b\u57fa\u3065\u304f\u5f93\u696d\u54e1\u306e FMLA \u4e0a\u306e\u6a29\u5229\u306e\u884c\u4f7f\u3092\u59a8\u3052\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u3001FMLA \u4e0a\u306e\u6a29\u5229\u3092\u884c\u4f7f\u3057\u305f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u5831\u5fa9\u63aa\u7f6e\u3092\u8b1b\u3058\u306a\u3044\u3053\u3068\u3092\u660e\u8a18\u3059\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e74\u4ee5\u964d\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u306f\u4ee5\u4e0b\u306e3\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u96c7\u7528\u4e3b\u306b\u5c11\u306a\u304f\u3068\u30821\u5e74\u9593 (\u307e\u305f\u306f\u96c7\u7528\u4e3b\u306e\u88c1\u91cf\u306b\u3088\u308a\u5c11\u306a\u304f\u3068\u30826\u30f6\u6708\u9593) \u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u524d\u5e74\u306e\u5831\u916c\u984d\u304c$96,000\u3001\u307e\u305f\u306f\u9023\u90a6\u6cd5\u306b\u57fa\u3065\u304f\u300c\u9ad8\u5831\u916c\u5f93\u696d\u54e1 (Highly Compensated Employee)\u300d\u306e\u57fa\u6e96\u984d\u306e60%\u3092\u8d85\u3048\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/li>\n\n\n\n<li>\u901a\u5e38\u3001\u9031\u306b\u5c11\u306a\u304f\u3068\u308220\u6642\u9593\u52e4\u52d9\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u7a0e\u984d\u63a7\u9664\u306f\u3001FMLA \u306b\u5b9a\u3081\u3089\u308c\u305f\u76ee\u7684\u306e\u305f\u3081\u306b\u53d6\u5f97\u3057\u305f\u4f11\u6687\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Ogletree Deakins:<\/em><br><em><a href=\"https:\/\/ogletree.com\/insights-resources\/blog-posts\/irs-guidance-answers-questions-on-employer-tax-credit-for-paid-leave\/\" target=\"_blank\" rel=\"noreferrer noopener\">IRS Guidance Answers Questions on Employer Tax Credit for Paid Leave<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Internal Revenue Service (IRS) \u304a\u3088\u3073 Treasury Department \u306f\u3001\u6709\u7d66\u5bb6\u65cf\u30fb\u533b\u7642\u4f11\u6687\u306b\u95a2\u3059\u308b\u96c7\u7528\u4e3b\u5411\u3051\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u7a0e\u984d\u63a7\u9664\u306f\u30012025\u5e74\u5305 [&hellip;]<\/p>\n","protected":false},"author":1004,"featured_media":3267,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sns_share_botton_hide":"","vkExUnit_sns_title":"","_vk_print_noindex":"","sitemap_hide":"","_veu_custom_css":"","veu_display_promotion_alert":"","vkexunit_cta_each_option":"","header_top_description":"","footnotes":""},"categories":[17],"tags":[758,136,759,761,760,222,236,762],"class_list":["post-5548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-17","tag-internal-revenue-service","tag-irs","tag-treasury-department","tag-wftc","tag-working-families-tax-cuts-act","tag-222","tag-236","tag-762"],"veu_head_title_object":{"title":"","add_site_title":""},"lightning_design_setting_object":{"layout":"","hidden_page_header":"","hidden_breadcrumb":"","siteContent_padding":"","header_trans":"","section_base":""},"_links":{"self":[{"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/posts\/5548","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=5548"}],"version-history":[{"count":3,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/posts\/5548\/revisions"}],"predecessor-version":[{"id":5551,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/posts\/5548\/revisions\/5551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/media\/3267"}],"wp:attachment":[{"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/media?parent=5548"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/categories?post=5548"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/iiicareer.com\/jpn\/wp-json\/wp\/v2\/tags?post=5548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}