アメリカ連邦税法
短期キャピタルゲインに対する税率について
長期であるか否かの判断は、取得日から売却日の期間が1年を超し
1年以下の場合は、短期キャピタルゲインとなります。
短期キャピタルゲインの税率は、通常所得税率 10%, 12%, 22%, 24%, 32%, 35% and 37% の7つに分かれます。
2019タックスリターン（来年2020年にファイリング）は、
2019 federal income tax brackets
(for taxes due in April 2020)
|
Tax rate |
Single |
Married, filing jointly |
Married, filing separately |
Head of household |
|
10% |
$0 to $9,700 |
$0 to $19,400 |
$0 to $9,700 |
$0 to $13,850 |
|
12% |
$9,701 to $39,475 |
$19,401 to $78,950 |
$9,701 to $39,475 |
$13,851 to $52,850 |
|
22% |
$39,476 to $84,200 |
$78,951 to $168,400 |
$39,476 to $84,200 |
$52,851 to $84,200 |
|
24% |
$84,201 to $160,725 |
$168,401 to $321,450 |
$84,201 to $160,725 |
$84,201 to $160,700 |
|
32% |
$160,726 to $204,100 |
$321,451 to $408,200 |
$160,726 to $204,100 |
$160,701 to $204,100 |
|
35% |
$204,101 to $510,300 |
$408,201 to $612,350 |
$204,101 to $306,175 |
$204,101 to $510,300 |
|
37% |
$510,301 or more |
$612,351 or more |
$306,176 or more |
$510,301 or more |
参考サイト