OECD IMF 1 2 3 20 2007 10-1 -
...3... 5... 7... 11... 11... 13... 19... 23... 26... 27... 28... 29-2 -
20 10% BOX - 3 -
) 2009 1 2010-4 -
10-5 -
ETF ( ) 20 20 10 10 German Council of Economic Experts Annual Report2003/2004-6 -
4 IMF 1 2 3 2-7 -
16 6 15 2 10% 20% OECD IMF - 8 -
OECD 4 Semi- comprehensive (Semi-Dual Income Tax) OECD 5-9 -
- 10 -
5 2 2 REIT ETF - 11 -
1 Limited Partnership 6 Passive Activity Loss Rules(PAL ) ( ) 6 18 8 14 18 10 2-12 -
3 ( 100 ( ) ) - 13 -
7 40 20 50 40 1 0.4 20 52 10 2 1-14 -
( 10%15% 2 1 4 3 ) 5% 5% - 15 -
- 16 -
20% - 17 -
20 20 10 2 8 20 4 16 ( 2) ( 2) ( 4) - 18 -
OID 2009-19 -
9 2009 25 25 2 2009-20 -
- 21 -
2 10 3,000 10 70 10-22 -
3 5-23 -
2011-24 -
100 60 60 2 401k 401k 401k 401k - 25 -
10 15 20 2 20 10 15 2 1 4 3 10 15-26 -
2009 2009 2009 2 2008 4 2009 2010 1-27 -
- 28 -
1 2006 9 26 2 2006 10 30 3 2006 12 1 4 2007 1 26 5 2007 3 5 6 2007 4 26 7 2007 6 5 8 2007 7 17 9 2007 8 27 10 2007 9 26-29 -
150-0011 1-32-12 6 NTT (03) 5467 6331 NTT - 30 -