{"id":191,"date":"2026-06-17T07:50:25","date_gmt":"2026-06-17T07:50:25","guid":{"rendered":"https:\/\/finency.com\/ja\/crypto-asset-tax-japan\/"},"modified":"2026-06-17T07:50:25","modified_gmt":"2026-06-17T07:50:25","slug":"crypto-asset-tax-japan","status":"publish","type":"post","link":"https:\/\/finency.com\/ja\/crypto-asset-tax-japan\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u306e\u7a0e\u91d1\uff5c\u96d1\u6240\u5f97\u30fb\u7dcf\u5408\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u3068\u78ba\u5b9a\u7533\u544a"},"content":{"rendered":"<p>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3084\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\u306a\u3069\u3067\u5229\u76ca\u304c\u51fa\u305f\u3068\u304d\u3001\u591a\u304f\u306e\u4eba\u304c\u6700\u5f8c\u306b\u76f4\u9762\u3059\u308b\u306e\u304c\u300c\u7a0e\u91d1\u300d\u306e\u554f\u984c\u3067\u3059\u3002\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u3068\u306f\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u304c\u307e\u3063\u305f\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u77e5\u3089\u305a\u306b\u653e\u7f6e\u3059\u308b\u3068\u601d\u308f\u306c\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<strong>\u6697\u53f7\u8cc7\u7523<\/strong>\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u3067\u5f97\u305f\u5229\u76ca\u306b\u304b\u304b\u308b<strong>\u7a0e\u91d1<\/strong>\u306e\u8003\u3048\u65b9\u3001\u96d1\u6240\u5f97\u3068\u3057\u3066\u306e\u7dcf\u5408\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3092\u3001\u65e5\u672c\u306e\u7a0e\u5236\u306b\u6cbf\u3063\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u7a0e\u91d1\u306f\u300c\u5229\u76ca\u304c\u51fa\u305f\u3089\u539f\u5247\u3068\u3057\u3066\u7533\u544a\u304c\u5fc5\u8981\u300d\u3068\u3044\u3046\u306e\u304c\u5927\u524d\u63d0\u3067\u3059\u3002\u307e\u305a\u306f\u81ea\u5206\u304c\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u304b\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u6697\u53f7\u8cc7\u7523\u306e\u5229\u76ca\u306f\u300c\u96d1\u6240\u5f97\u300d\u3067\u7dcf\u5408\u8ab2\u7a0e<\/h2>\n<p>\u500b\u4eba\u304c\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306a\u3069\u3067\u5f97\u305f\u5229\u76ca\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u96d1\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u7d66\u4e0e\u306a\u3069\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u300c\u7dcf\u5408\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u304c\u682a\u5f0f\u6295\u8cc7\u3068\u306e\u6c7a\u5b9a\u7684\u306a\u9055\u3044\u3067\u3059\u3002\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306f\u7d0420%\uff08\u6240\u5f97\u7a0e15%\uff0b\u4f4f\u6c11\u7a0e5%\uff0b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\u306e\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u6697\u53f7\u8cc7\u7523\u306f\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u300c\u7d2f\u9032\u8ab2\u7a0e\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"fp-table-wrap\">\n<table class=\"fp-table\">\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u6240\u5f97\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>195\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5%<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>695\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>23%<\/td>\n<td>636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>33%<\/td>\n<td>1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\u8d85<\/td>\n<td>45%<\/td>\n<td>4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u3053\u308c\u306b\u4f4f\u6c11\u7a0e\u7d0410%\u304c\u52a0\u308f\u308b\u305f\u3081\u3001\u9ad8\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u3066\u6700\u5927\u7d0455%\u304c\u8ab2\u3055\u308c\u308b\u8a08\u7b97\u306b\u306a\u308a\u307e\u3059\u3002\u6697\u53f7\u8cc7\u7523\u3067\u5927\u304d\u306a\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3001\u682a\u5f0f\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308a\u3084\u3059\u3044\u70b9\u306f\u5fc5\u305a\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u8ab2\u7a0e\u3055\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3044\u3064\u304b<\/h2>\n<p>\u300c\u65e5\u672c\u5186\u306b\u63db\u91d1\u3057\u305f\u3068\u304d\u3060\u3051\u8ab2\u7a0e\u3055\u308c\u308b\u300d\u3068\u8aa4\u89e3\u3057\u3066\u3044\u308b\u4eba\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u5b9f\u969b\u306f\u305d\u308c\u4ee5\u5916\u306b\u3082\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5229\u76ca\u304c\u78ba\u5b9a\u3057\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div 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fp-callout--warning\">\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001(1)\u6697\u53f7\u8cc7\u7523\u3092\u58f2\u5374\u3057\u3066\u65e5\u672c\u5186\u306b\u3057\u305f\u3068\u304d\u3001(2)\u6697\u53f7\u8cc7\u7523\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u3001(3)\u6697\u53f7\u8cc7\u7523\u3092\u5225\u306e\u6697\u53f7\u8cc7\u7523\u306b\u4ea4\u63db\u3057\u305f\u3068\u304d\u3001(4)\u30de\u30a4\u30cb\u30f3\u30b0\u3084\u30b9\u30c6\u30fc\u30ad\u30f3\u30b0\u7b49\u3067\u53d6\u5f97\u3057\u305f\u3068\u304d\u3001\u3067\u3059\u3002\u7279\u306b(3)\u306e\u300c\u30b3\u30a4\u30f3\u540c\u58eb\u306e\u4ea4\u63db\u300d\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u70b9\u306f\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u306a\u306e\u3067\u8981\u6ce8\u610f\u3067\u3059\u3002<\/div>\n<p>\u305f\u3068\u3048\u3070\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3067\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\u3092\u8cb7\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u6642\u70b9\u3067\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u542b\u307f\u76ca\u304c\u5b9f\u73fe\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u672c\u5186\u306b\u623b\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u7a0e\u91d1\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u53d6\u5f15\u5c65\u6b74\u306e\u8a18\u9332\u304c\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/h2>\n<p>\u4f1a\u793e\u54e1\uff08\u7d66\u4e0e\u6240\u5f97\u8005\uff09\u306e\u5834\u5408\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\uff08\u6697\u53f7\u8cc7\u7523\u306e\u5229\u76ca\u3092\u542b\u3080\u96d1\u6240\u5f97\u306e\u5408\u8a08\uff09\u304c\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c02\u696d\u4e3b\u5a66\u3084\u5b66\u751f\u306a\u3069\u6276\u990a\u3055\u308c\u3066\u3044\u308b\u4eba\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u57fa\u790e\u63a7\u9664\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u308c\u3070\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"fp-procons\">\n<div class=\"fp-pros\">\n<div class=\"fp-pros-title\">\u7533\u544a\u306e\u30dd\u30a4\u30f3\u30c8<\/div>\n<ul>\n<li>\u53d6\u5f15\u6240\u304b\u3089\u306e\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f<\/li>\n<li>\u8907\u6570\u53d6\u5f15\u6240\u3092\u4f7f\u3046\u5834\u5408\u306f\u640d\u76ca\u3092\u5408\u7b97\u3057\u3066\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u640d\u76ca\u8a08\u7b97\u30c4\u30fc\u30eb\u3092\u4f7f\u3046\u3068\u96c6\u8a08\u304c\u3057\u3084\u3059\u3044<\/li>\n<\/ul>\n<\/div>\n<div class=\"fp-cons\">\n<div class=\"fp-cons-title\">\u6ce8\u610f\u3059\u3079\u304d\u843d\u3068\u3057\u7a74<\/div>\n<ul>\n<li>\u6697\u53f7\u8cc7\u7523\u306e\u640d\u5931\u306f\u682a\u5f0f\u306e\u5229\u76ca\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u306a\u3044<\/li>\n<li>\u6697\u53f7\u8cc7\u7523\u306e\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u964d\u3078\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u3067\u304d\u306a\u3044<\/li>\n<li>\u30b3\u30a4\u30f3\u540c\u58eb\u306e\u4ea4\u63db\u3084\u6c7a\u6e08\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>\u6697\u53f7\u8cc7\u7523\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u3088\u3046\u306a<a 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