U.S. Slot-Machine Tax Ruling [税金]
いつもブログに訪問いただき有り難うございます。
そろそろ夏季休みに入り旅行に出かけられるいらっしゃると思います。
なかには、アメリカへの旅行ついでにカジノを楽しむ方もいらっしゃるかもしれませんね。
ところで、7月9日に控訴裁判所（U.S.Appeals Court）にて興味深い決定が下されました。
内容は、以下になります。（※ブルームバーグより引用）
South Korean Gambler Wins Appeal of U.S. Slot-Machine Tax Ruling
A South Korean businessman who lost thousands of dollars in a California casino shouldn't be taxed for each winning pull of a slot-machine lever, a U.S. appeals court found.
Sang J. Park, who visited the casino while on vacation, can calculate taxes based on the outcome of sessions of gambling rather than on individual bets, the U.S. Court of Appeals in Washington said today, ruling against the U.S. Internal Revenue Service and reversing a Tax Court decision.
The IRS lets U.S. citizens calculate their taxes based on net winnings over the course of a gambling session. The appeals court said the same reasoning could apply to nonresident foreign gamblers.
“After a night of gambling, it’s no fun to walk out of the casino a loser,”the court said in its opinion. “But it’s even worse when the IRS, on your way out, tries to tax you on each individual bet that you happened to win over the course of your losing night.”
Park, an executive at a chemical company, visited the Pechanga Resort & Casino near San Diego in 2006 and 2007, his lawyer said in a brief filed in October 2012. While Park made $431,658 in 2006 and $103,874 in 2007 in winning slot-machine jackpots, over the full course of his excursions he was a net loser of $4,663 in one year and $45,130 in the other, according to the filing.
Foreign gamblers in the U.S. are subject to a 30 percent tax on slot-machine winnings of $1,200 or more, according to court filings. The IRS argued that the tax code doesn’t allow foreign gamblers to deduct losses from winnings.
(Source of quote)
South Korean Gambler Wins Appeal of U.S. Slot-Machine Tax Ruling
しかし、スロットでこれだけ勝てば気持ちが良いでしょうね！（笑）
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Written by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
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そろそろ夏季休みに入り旅行に出かけられるいらっしゃると思います。
なかには、アメリカへの旅行ついでにカジノを楽しむ方もいらっしゃるかもしれませんね。
ところで、7月9日に控訴裁判所（U.S.Appeals Court）にて興味深い決定が下されました。
内容は、以下になります。（※ブルームバーグより引用）
South Korean Gambler Wins Appeal of U.S. Slot-Machine Tax Ruling
A South Korean businessman who lost thousands of dollars in a California casino shouldn't be taxed for each winning pull of a slot-machine lever, a U.S. appeals court found.
Sang J. Park, who visited the casino while on vacation, can calculate taxes based on the outcome of sessions of gambling rather than on individual bets, the U.S. Court of Appeals in Washington said today, ruling against the U.S. Internal Revenue Service and reversing a Tax Court decision.
The IRS lets U.S. citizens calculate their taxes based on net winnings over the course of a gambling session. The appeals court said the same reasoning could apply to nonresident foreign gamblers.
“After a night of gambling, it’s no fun to walk out of the casino a loser,”the court said in its opinion. “But it’s even worse when the IRS, on your way out, tries to tax you on each individual bet that you happened to win over the course of your losing night.”
Park, an executive at a chemical company, visited the Pechanga Resort & Casino near San Diego in 2006 and 2007, his lawyer said in a brief filed in October 2012. While Park made $431,658 in 2006 and $103,874 in 2007 in winning slot-machine jackpots, over the full course of his excursions he was a net loser of $4,663 in one year and $45,130 in the other, according to the filing.
Foreign gamblers in the U.S. are subject to a 30 percent tax on slot-machine winnings of $1,200 or more, according to court filings. The IRS argued that the tax code doesn’t allow foreign gamblers to deduct losses from winnings.
(Source of quote)
South Korean Gambler Wins Appeal of U.S. Slot-Machine Tax Ruling
しかし、スロットでこれだけ勝てば気持ちが良いでしょうね！（笑）
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
Written by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
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