{"version":"1.0","provider_name":"Pasona N A, Inc. | Your Career Partner","provider_url":"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/","author_name":"pasonawebmin","author_url":"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/author\/pasonawebmin\/","title":"\u5099\u54c1\u8cfc\u5165\u3084\u4fee\u7e55\u8cbb\u306f\u56fa\u5b9a\u8cc7\u7523or\u8cbb\u7528\uff1f\uff1aDe Minimis Safe Harbor\u306e\u6d3b\u7528\u6cd5 - Pasona N A, Inc. | Your Career Partner","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"G7ul9XW6me\"><a href=\"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/b\/insights\/hottopics\/de_minimis_safe_harbor\/\">\u5099\u54c1\u8cfc\u5165\u3084\u4fee\u7e55\u8cbb\u306f\u56fa\u5b9a\u8cc7\u7523or\u8cbb\u7528\uff1f\uff1aDe Minimis Safe Harbor\u306e\u6d3b\u7528\u6cd5<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/b\/insights\/hottopics\/de_minimis_safe_harbor\/embed\/#?secret=G7ul9XW6me\" width=\"600\" height=\"338\" title=\"&#8220;\u5099\u54c1\u8cfc\u5165\u3084\u4fee\u7e55\u8cbb\u306f\u56fa\u5b9a\u8cc7\u7523or\u8cbb\u7528\uff1f\uff1aDe Minimis Safe Harbor\u306e\u6d3b\u7528\u6cd5&#8221; &#8212; Pasona N A, Inc. | Your Career Partner\" data-secret=\"G7ul9XW6me\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/www.pasona.com\/wp-content\/uploads\/insights-hottopics-240823.jpg","thumbnail_width":1200,"thumbnail_height":800,"description":"\u57f7\u7b46\u8005\uff1aMizue Sato (\u4f50\u85e4 \u745e\u6075) Professional Service Director, Pasona N A, Inc. 2015\u5e74\u5165\u793e \u6709\u5f62\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u4fee\u7e55\u8cbb\u7528\u3092\u8cc7\u7523\u5316\u3059\u308b\u304b\uff08\u56fa\u5b9a\u8cc7\u7523\u3068\u3059\u308b\u304b\uff09\u8cbb\u7528\u3068\u3059\u308b\u304b\u306f\u3001\u72b6\u6cc1\u3084\u5185\u5bb9\u306b\u4f9d\u5b58\u3059\u308b\u8907\u96d1\u306a\u554f\u984c\u3067\u3059\u304c\u3001\u3053\u306e\u5224\u65ad\u3092\u7c21\u7d20\u5316\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff01 Sec. 1.263(a)-1(f) \u306b\u57fa\u3065\u304fDe Minimis Safe Harbor\u306e\u9078\u629e\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\u984d (De Minimis Threshold) \u4ee5\u4e0b\u306e\u652f\u51fa\u3092\u3001\u5185\u5bb9\u306b\u95a2\u4fc2\u306a\u304f\u5373\u5ea7\u306b\u8cbb\u7528\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u65e5\u672c\u306e\u7a0e\u6cd5\u306b\u3082\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u3068\u3044\u3046\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3068\u540c\u3058\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002 \u3061\u306a\u307f\u306b\u3001\u540d\u524d\u306e\u610f\u5473\u306f\u3001De minimis\uff1d\u4e9b\u7d30\u306a\u3053\u3068\uff08\u3068\u3044\u3046\u30e9\u30c6\u30f3\u8a9e\u306e\u8a9e\u53e5\uff09\u3068\u3001Safe harbor\uff1d\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u3089\u308c\u305f\u4e00\u5b9a\u306e\u57fa\u6e96\u3084\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u9650\u308a\u6cd5\u4ee4\u9055\u53cd\u3068\u306a\u3089\u306a\u3044\u5b89\u5168\u7bc4\u56f2\uff08\u76f4\u8a33\u3059\u308b\u3068\u5b89\u5168\u6e2f\uff09\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0b\u306f\u8cbb\u7528\u306b\u3057\u3066\u3082\u3044\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002 \uff11\uff0e\u6e80\u305f\u3055\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u8981\u4ef6 \u6bce\u5e74\u3001\u7d0d\u7a0e\u8005\u304c\u9023\u90a6\u7a0e\u7533\u544a\u66f8 (Federal tax return)\uff08\u5ef6\u9577\u7533\u8acb\u3092\u542b\u3080\uff09\u306b\u300c\u7fcc\u5e74\u5ea6\u306f\u3053\u306e\u898f\u5b9a\u3092\u9078\u629e\u3059\u308b\u3068\u3044\u3046\u300d\u58f0\u660e\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068 \u5bfe\u8c61\u5916\uff08\u203b1\uff09\u306e\u652f\u51fa\u3067\u306a\u3044\u3053\u3068 \u8907\u6570\u306e\u30a2\u30a4\u30c6\u30e0\u3092\u4e00\u3064\u306e\u8acb\u6c42\u66f8\u3067\u8cfc\u5165\u3059\u308b\u5834\u5408\u3001\u30a2\u30a4\u30c6\u30e0\u3054\u3068\u306e\u4fa1\u683c\u304c\u8a18\u8f09\u3055\u308c\u305f\u8acb\u6c42\u66f8\u306e\u30b3\u30d4\u30fc\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068 Applicable Financial Statement (AFS)\uff08\u203b2\uff09\u306e\u7279\u5225\u57fa\u6e96\u5024\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4f1a\u8a08\u30dd\u30ea\u30b7\u30fc(de minimis expensing policy)\u3092\u66f8\u9762\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068 \u203b1 \u5bfe\u8c61\u5916\u652f\u51fa\uff1a\u571f\u5730\u53d6\u5f97\u3001\u5728\u5eab\u306b\u306a\u308b\u4e88\u5b9a\u306e\u8cfc\u5165\u3001Sec. 1.162-3(d) \u306b\u57fa\u3065\u3044\u3066\u8cc7\u7523\u5316\u3092\u9078\u629e\u3057\u305f\u4e88\u5099\u90e8\u54c1 (standby emergency spare parts) \u306a\u3069 \u203b2 AFS\uff1a(1) SEC\u306b\u63d0\u51fa\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3001(2) CPA\u306e\u5831\u544a\u66f8\u304c\u6dfb\u4ed8\u3055\u308c\u305f\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3001(3) \u9023\u90a6\u307e\u305f\u306f\u5dde\u306e\u653f\u5e9c\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3001\u306e\u3044\u305a\u308c\u304b \uff12\uff0e\u57fa\u6e96\u984d\uff08De [&hellip;]"}