Federal Emergency Management Agency FEMA FEMA FEMA Disaster Relief Act of 1950 p. 53 pp
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2 Federal Emergency Management Agency FEMA FEMA FEMA Disaster Relief Act of 1950 p. 53 pp
3 Presidential Declaration FEMA Robert Theodore Stafford Robert T. Stafford Disaster Relief and Emergency Assistance Act Major Disaster Emergency p. 13 Lindsay, B. R & Murray, J. 2010, Disaster Relief Funding and Emergency Supplemental Appropriations CRS Report for Congress, p. 4 p. 4
4 FEMA FEMA U. S. Department of Homeland Security: DHS FEMA Defense Civil Preparedness Agency Reorganization Plan No. 3 of 1978 FEMA Executive Order FEMA Federal Emergency Management FEMA pp FEMA p. 6
5 FEMA Preparedness Response Mitigation Recovery ARC FEMA FEMA Post-Katrina Emergency Management Reform Act of 2006 FEMA FEMA FEMA FEMA p. 6 FEMA p. 10 Federal Emergency Management Agency FEMA FBI CIA pp pp. 8 10
6 FEMA FEMA U. S. Disaster Relief Fund National Response Framework: NRF Federal Response Plan: FRP National Response Plan: NRP FEMA National Incident Management System: NIMS ICS Incident Command System pp IT p. 1 HP
7 ICS FIRESCOPE Firefighting Resources of California Organized for Potential Emergencies ICS Command Operation Planning Logistics Finance / Administration NPO NPO Incident Command System p. 2 pp FEMA
8 NPO NPO Exclusions from Gross Income Gross Income: GI Lester M. Salamon pp. 4 5 NPO pp Sixteenth Amendment to the United States Constitution Revenue Act of 1913 General Accounting Office Report 1979, The Personal Casualty and Theft Loss Tax Deduction Analysis and Proposals for Change, p Revenue Act of 1867, ch.169, 13, 14 Stat. 478.
9 Deductions for Adjusted Gross Income, above the line deductions Adjusted Gross Income: AGI Deductions from Adjusted Gross Income, below the line deductions IRA Itemized Deductions Standard Deduction AGI Personal Exemption Taxable Income Tax Rate Income Tax Single Married Filing Jointly Married Filing Separately Losses pp
10 IRS AGI Richard Goode p. 173
11 AGI AGI Tax Equity and Fiscal Responsibility Act of Fair Market Value: FMV Adjusted Basis p. 127 pp
12 IRS IRS involuntary conversions
13 FEMA FEMA FEMA Presidential Declaration Major Disaster Declarations Emergency Declarations Fire Management Assistance Declarations FEMA
14 . Carry Back Carry Forward Teefy, J. 2006, Permanent Tax Relief Provisions for Disaster Victims as Presented in the Internal Revenue Code CRS Report for Congress, pp p. 226
15 . Tolan, Jr. P. E. 2007, The Flurry of Tax Law Changes Following the 2005 Hurricanes: A Strategy for More Predictable and Equitable Tax Treatment of Victims Brooklyn Law Review Vol. 72 3, p. 813 p. 36
16 Victims of Terrorism Tax Relief Act of 2001 Job Creation and Worker Assistance Act of 2002 Air Transportation Safety and System Stabilization Act Victim Compensation Fund of ISDR p. 11
17 Considerations for a Catastrophic Declaration: Issues and Analysis, p 10 National Hurricane Center category 1 category 5 category 5 Katrina Emergency Tax Relief Act of 2005 p. 9 Lindsay, B. R., & McCarthy, F. X Considerations for a Catastrophic Declaration: Issues and Analysis CRS Report for Congress, p p. 2
18 Earned Income Tax Credit Child Tax Credit AGI. Economic Growth and Tax Relief Reconciliation Act of 2001 Jobs and Growth Tax Relief Reconciliation Act of AMT Lunder, E. 2005, Katrina Emergency Tax Relief Act of 2005 CRS Report for Congress, pp. 1 6 fpc.state.gov/documents/organization/53686.pdf
19 The Gulf Opportunity Zone Act of 2005 p. 3 IRS Publication / 2006, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma p
20 Low Income Housing Tax Credit: LIHTC. New Markets Tax Credit Employee Retention Tax Credit Historic Tax Credit Gulf Opportunity Bonds.
21 Emergency Economic Stabilization Act of 2008 DIVISION Emergency Economic Stabilization Act of 2008 DIVISION Energy Improvement and Extension Act of 2008 DIVISION Tax Extenders and Alternative Minimum Tax Relief Act of 2008 Heartland and Hurricane Ike Disaster Relief The National Disaster Relief Act of 2008 p. 62
22 Deepwater Horizon The Oil Spill Tax Relief Act of 2010 The Gulf Coast Access to Savings Act of 2010 The Gulf Oil Spill Recovery Act of 2010 BP
23 Molly F. Sherlock, et al. 2006, Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options CRS Report for Congress, pp
2 1 図 2 連邦政府と地方との役割分担 ( 出典 :FEMA) 2 2. 米国の危機管理システムの変遷 1950 Disaster Relief Act Civil Defense Act National Flood Insurance Act
特集 : 大規模災害と社会保障 Ⅱ 災害発生時における危機対応システム - 米国の事例に学ぶ - 牧紀男 要約本稿は 被害軽減 (preparedness) を中心とした危機対応から 被害抑止 (mitigation) 災害復興 (recovery) までも含めた総合的な防災対策を構築していっている米国の事例から 東日本大震災の教訓を踏まえた新たな日本の危機管理対策のあり方について考えるものである
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4 つの標準化すべきもの 平時の能力向上方法 計画策定 活動手順 研修 訓練 資格認定 装備 情報処理方法 状況認識の統一 相互運用性の確保 資源管理方法 形式 在庫 編成 配送 管理プロセス 組織体制 ICS 相互応援体制 広報
資料 3 防災計画の見直し 新潟大学危機管理室田村圭子 4 つの標準化すべきもの 平時の能力向上方法 計画策定 活動手順 研修 訓練 資格認定 装備 情報処理方法 状況認識の統一 相互運用性の確保 資源管理方法 形式 在庫 編成 配送 管理プロセス 組織体制 ICS 相互応援体制 広報 http://www.fema.gov/library/viewrecord.do?id=6449 National
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