{"id":22603,"date":"2024-08-23T03:58:02","date_gmt":"2024-08-23T03:58:02","guid":{"rendered":"https:\/\/pasona.aukrim.net\/?post_type=insights-hot-topics&#038;p=22603"},"modified":"2025-10-23T04:14:55","modified_gmt":"2025-10-23T04:14:55","slug":"de_minimis_safe_harbor","status":"publish","type":"insights-hot-topics","link":"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/b\/insights\/hottopics\/de_minimis_safe_harbor\/","title":{"rendered":"\u5099\u54c1\u8cfc\u5165\u3084\u4fee\u7e55\u8cbb\u306f\u56fa\u5b9a\u8cc7\u7523or\u8cbb\u7528\uff1f\uff1aDe Minimis Safe Harbor\u306e\u6d3b\u7528\u6cd5"},"content":{"rendered":"<p>\n\u57f7\u7b46\u8005\uff1aMizue Sato (\u4f50\u85e4 \u745e\u6075)<br \/>\nProfessional Service Director, Pasona N A, Inc.<br \/>\n2015\u5e74\u5165\u793e\n<\/p>\n<p>\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<\/p>\n<p>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<\/p>\n<p>\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<\/p>\n<h2 class=\"mt-5 mb-4 p-2 text-red border-bottom\">\uff11\uff0e\u6e80\u305f\u3055\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u8981\u4ef6<\/h2>\n<ul>\n<li>\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<\/li>\n<li>\u5bfe\u8c61\u5916\uff08\u203b1\uff09\u306e\u652f\u51fa\u3067\u306a\u3044\u3053\u3068<\/li>\n<li>\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<\/li>\n<li>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<\/li>\n<p><small class=\"d-block\"><br \/>\n\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<br \/>\n\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<br \/>\n<\/small><\/p>\n<h2 class=\"mt-5 mb-4 p-2 text-red border-bottom\">\uff12\uff0e\u57fa\u6e96\u984d\uff08De Minimis Threshold\uff09<\/h2>\n<p>De Minimis \u57fa\u6e96\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u304cApplicable Financial Statement\uff08AFS\uff09\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u7570\u306a\u308a\u307e\u3059\u3002AFS\u3092\u6301\u3063\u3066\u3044\u308b\u5834\u5408\u306f5,000\u30c9\u30eb\u3001\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f2,500\u30c9\u30eb\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.pasona.com\/wp-content\/uploads\/insights-hottopics-240823-1.png\" alt=\"De minimis Safe harbor election\" class=\"img-fluid d-block mx-auto my-5\"><\/p>\n<p>\u4f8b\uff1a \u4f1a\u793eA\u304c\u4eca\u5e74\u3001\u54045000\u30c9\u30eb\u306e\u30b3\u30d4\u30fc\u6a5f\u309250\u53f0\u8cfc\u5165\u3057\u3001\u7dcf\u984d250,000\u30c9\u30eb\u3092\u652f\u6255\u3044\u307e\u3057\u305f\u3002\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u8acb\u6c42\u66f8\u306b\u306f\u3001\u7dcf\u984d\u3068\u30a2\u30a4\u30c6\u30e0\u3054\u3068\u306e\u4fa1\u683c\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u3053\u308c\u3089\u3059\u3079\u3066\u306e\u8cfc\u5165\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u7a0e\u52d9\u76ee\u7684\u3067\u3082\u5168\u984d\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><small class=\"d-block mb-5\"><br \/>\n\u5404\u30b3\u30d4\u30fc\u6a5f\u306f\u72ec\u7acb\u5358\u4f4d\u3067\u6a5f\u80fd\u3059\u308b<br \/>\n\u4f1a\u793eA\u306f\u3001\u76e3\u67fb\u6e08\u307f\u8ca1\u52d9\u8af8\u8868\u3092\u6bce\u5e74\u63d0\u51fa\u3057\u3066\u304a\u308a\u30015,000\u30c9\u30eb\u4ee5\u4e0b\u306e\u8cc7\u7523\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u65b9\u91dd\u3092\u6301\u3063\u3066\u3044\u308b<br \/>\n\u5e74\u521d\uff08\u524d\u5e74\u5ea6Tax return\u6642\uff09\u306bDe Minimis Safe Harbor\u306e\u9078\u629e\u3092\u884c\u3063\u305f<br \/>\n<\/small><\/p>\n<p>\u3055\u3044\u3054\u306b<\/p>\n<p>De Minimis Safe Harbor\u898f\u5247\u306f\u3001\u8cbb\u7528\u306e\u8cc7\u7523\u5316\u3068\u8cbb\u7528\u8a08\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u30d7\u30ed\u30bb\u30b9\u3092\u7c21\u7d20\u5316\u3057\u3001\u7279\u5b9a\u306e\u30a2\u30a4\u30c6\u30e0\u3092\u5373\u5ea7\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u969b\u306e\u78ba\u5b9f\u6027\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u7279\u5b9a\u306e\u6761\u4ef6\u4e0b\u3067\u306f\u3001\u8cc7\u7523\u5316\u3059\u308b\u3088\u308a\u3082\u5373\u5ea7\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u304c\u3001\u6642\u9593\u3068\u7ba1\u7406\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u4e0a\u624b\u306b\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><small class=\"d-block my-5\"><br \/>\n\u300a\u53c2\u8003\u8a18\u4e8b\u300b<br \/>\n<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/tangible-property-final-regulations\" target=\"_blank\" rel=\"noopener\" class=\"link-danger\">Tangible Property Regulations \u2013 Frequently Asked Questions \/ IRS <\/a><br \/>\n<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-15-82.pdf\" target=\"_blank\" rel=\"noopener\" class=\"link-danger\">Increase in De Minimis Safe Harbor Limit for Taxpayers Without an Applicable Financial Statement \/ IRS<\/a><br \/>\n<\/small><\/p>\n<p>\n\u3010\u304a\u554f\u3044\u5408\u308f\u305b\u3011<br \/>\nPasona N A, Inc.<br \/>\n<a href=\"mailto:infonews@pasona.com\" class=\"link-danger\">infonews@pasona.com<\/a>\n<\/p>\n<p><small class=\"d-block mt-5\"><br \/>\n\u3010\u514d\u8cac\u6761\u9805\u3011\u672c\u8a18\u4e8b\u3067\u63d0\u4f9b\u3057\u3066\u3044\u308b\u60c5\u5831\u306f\u3001\u3054\u5229\u7528\u3055\u308c\u308b\u65b9\u306e\u3054\u5224\u65ad\u30fb\u8cac\u4efb\u306b\u304a\u3044\u3066\u3054\u4f7f\u7528\u304f\u3060\u3055\u3044\u3002Pasona NA Inc.\u3067\u306f\u3001\u3067\u304d\u308b\u3060\u3051\u6b63\u78ba\u306a\u60c5\u5831\u306e\u63d0\u4f9b\u3092\u5fc3\u639b\u3051\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u672c\u8a18\u4e8b\u3067\u63d0\u4f9b\u3057\u3066\u3057\u305f\u5185\u5bb9\u306b\u95a2\u9023\u3057\u3066\u3001\u3054\u5229\u7528\u3055\u308c\u308b\u65b9\u304c\u4e0d\u5229\u76ca\u7b49\u3092\u88ab\u308b\u4e8b\u614b\u304c\u751f\u3058\u305f\u3068\u3057\u3066\u3082\u3001PNA\u304a\u3088\u3073\u57f7\u7b46\u8005\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u304b\u306d\u307e\u3059\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/small><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\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;]<\/p>\n","protected":false},"author":1,"featured_media":22605,"template":"","meta":{"_acf_changed":false,"footnotes":""},"insight-hot-topics-category":[61,60],"class_list":["post-22603","insights-hot-topics","type-insights-hot-topics","status-publish","has-post-thumbnail","hentry","insight-hot-topics-category-hr-compliance","insight-hot-topics-category-labor-management"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<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<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/b\/insights\/hottopics\/de_minimis_safe_harbor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\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\" \/>\n<meta property=\"og:description\" content=\"\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;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/b\/insights\/hottopics\/de_minimis_safe_harbor\/\" \/>\n<meta property=\"og:site_name\" content=\"Pasona N A, Inc. | Your Career Partner\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-23T04:14:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pasona.com\/wp-content\/uploads\/insights-hottopics-240823.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" 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\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;]","og_url":"https:\/\/d3q8xutu1rneyj.cloudfront.net\/en\/b\/insights\/hottopics\/de_minimis_safe_harbor\/","og_site_name":"Pasona N A, Inc. | Your Career Partner","article_modified_time":"2025-10-23T04:14:55+00:00","og_image":[{"width":1200,"height":800,"url":"https:\/\/www.pasona.com\/wp-content\/uploads\/insights-hottopics-240823.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 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