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<p class="MsoNormal" style="text-align: left;" align="left"><span style="font-family: &quot;MS Mincho&quot;;" lang="JA">オバマ大統領は共和党と合意をし年度末に効力が切れる予定のブッシュ減税法案を</span>2<span style="font-family: &quot;MS Mincho&quot;;" lang="JA"><span>年間延長すると発表しました。また、</span></span>2011<span style="font-family: &quot;MS Mincho&quot;;" lang="JA"><span>年度に亡くなった方の遺産税に関しての除外額を</span></span>$5,000,000<span style="font-family: &quot;MS Mincho&quot;;" lang="JA"><span>ドルとする事にも同意しました。資本利得課税率は</span></span>15<span style="font-family: &quot;MS Mincho&quot;;" lang="JA"><span>％のままとされます。</span></span><span lang="JA"> </span><span style="font-family: &quot;MS Mincho&quot;;" lang="JA">この法案では、資本利得課税率は変わらず</span>15<span style="font-family: &quot;MS Mincho&quot;;" lang="JA">％のままとなります。現段階では提案が出された状態ですが、法律となるにはアメリカ連邦議会によって承認されなければなりません。</span></p>