{"id":30036,"date":"2026-07-31T16:39:17","date_gmt":"2026-07-31T07:39:17","guid":{"rendered":"https:\/\/www.jutapon.com\/media\/?p=30036"},"modified":"2026-07-31T16:40:21","modified_gmt":"2026-07-31T07:40:21","slug":"crypto-vat","status":"publish","type":"post","link":"https:\/\/www.jutapon.com\/media\/cryptocurrency\/taxes\/crypto-vat\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f\u58f2\u8cb7\u3068\u6c7a\u6e08\u306e\u6271\u3044\u3092\u6574\u7406"},"content":{"rendered":"<p>\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u304c\u6d88\u8cbb\u7a0e\u975e\u8ab2\u7a0e\u3068\u805e\u304f\u3068\u3001\u6697\u53f7\u8cc7\u7523\u3067\u5546\u54c1\u3092\u8cb7\u3063\u305f\u5834\u5408\u3082\u6d88\u8cbb\u7a0e\u304c\u306a\u304f\u306a\u308b\u3088\u3046\u306b\u898b\u3048\u307e\u3059\u3002<br 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href=\"https:\/\/www.jutapon.com\/cryptocurrency\/\">\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u624017\u793e\u306e\u6bd4\u8f03\u30da\u30fc\u30b8<\/a>\u3067\u6bd4\u8f03\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u53d6\u5f15<\/th>\n<th>\u6d88\u8cbb\u7a0e\u306e\u57fa\u672c\u7684\u306a\u6271\u3044<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6697\u53f7\u8cc7\u7523\u305d\u306e\u3082\u306e\u306e\u8b72\u6e21<\/td>\n<td>\u4e00\u5b9a\u306e\u56fd\u5185\u53d6\u5f15\u306f\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u8cb7\u3084\u4ef2\u4ecb\u306e\u624b\u6570\u6599<\/td>\n<td>\u5f79\u52d9\u63d0\u4f9b\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u6697\u53f7\u8cc7\u7523\u3067\u5546\u54c1\u3092\u8cfc\u5165<\/td>\n<td>\u5546\u54c1\u5074\u306e\u6d88\u8cbb\u7a0e\u3092\u5224\u5b9a<\/td>\n<\/tr>\n<tr>\n<td>\u6697\u53f7\u8cc7\u7523\u3092\u8cb8\u3057\u4ed8\u3051\u308b<\/td>\n<td>\u73fe\u884c\u3068\u5c06\u6765\u63aa\u7f6e\u3092\u5206\u3051\u3066\u78ba\u8a8d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u6697\u53f7\u8cc7\u7523\u305d\u306e\u3082\u306e\u306e\u8b72\u6e21\u306f\u975e\u8ab2\u7a0e<\/h2>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6697\u53f7\u8cc7\u7523FAQ<\/a>\u306f\u3001\u56fd\u5185\u306e\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u3092\u4ecb\u3057\u3066\u884c\u3046\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u6d88\u8cbb\u7a0e\u306e\u975e\u8ab2\u7a0e\u53d6\u5f15\u3068\u3057\u3066\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u58f2\u5374\u984d\u3078\u6d88\u8cbb\u7a0e10\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u4e0a\u4e57\u305b\u3057\u3066\u8cb7\u3044\u624b\u3078\u8acb\u6c42\u3059\u308b\u53d6\u5f15\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u975e\u8ab2\u7a0e\u306f\u3001\u305d\u3082\u305d\u3082\u6d88\u8cbb\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u4e0d\u8ab2\u7a0e\u3068\u306f\u533a\u5225\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6209.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u975e\u8ab2\u7a0e\u3068\u4e0d\u8ab2\u7a0e\u306e\u8aac\u660e<\/a>\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u975e\u8ab2\u7a0e\u58f2\u4e0a\u306f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u3078\u5f71\u97ff\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u6295\u8cc7\u5bb6\u304c\u6240\u5f97\u7a0e\u306e\u5229\u76ca\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u3068\u3001\u4e8b\u696d\u8005\u304c\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u5225\u3067\u3059\u3002<br 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noreferrer\">\u56fd\u7a0e\u5e81FAQ\u306e\u4ea4\u63db\u696d\u8005\u624b\u6570\u6599\u306b\u95a2\u3059\u308b\u8aac\u660e<\/a>\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u4fc2\u308b\u4ef2\u4ecb\u6599\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8acb\u6c42\u66f8\u3084\u53d6\u5f15\u5c65\u6b74\u3067\u306f\u6b21\u306e\u9805\u76ee\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u4ee3\u91d1<\/li>\n<li>\u53d6\u5f15\u624b\u6570\u6599<\/li>\n<li>\u65e5\u672c\u5186\u306e\u5165\u51fa\u91d1\u624b\u6570\u6599<\/li>\n<li>\u6697\u53f7\u8cc7\u7523\u306e\u9001\u4ed8\u624b\u6570\u6599<\/li>\n<li>\u6708\u984d\u5229\u7528\u6599\u3084\u8a08\u7b97\u30b5\u30fc\u30d3\u30b9\u6599<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6157.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8aac\u660e<\/a>\u3092\u8e0f\u307e\u3048\u3001\u56fd\u5185\u3067\u4e8b\u696d\u8005\u304c\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u30b5\u30fc\u30d3\u30b9\u304b\u3001\u56fd\u5916\u53d6\u5f15\u304b\u306a\u3069\u306e\u8981\u4ef6\u3082\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n\u624b\u6570\u6599\u306e\u540d\u79f0\u3060\u3051\u3067\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u5224\u65ad\u3057\u307e\u305b\u3093\u3002<\/p>\n<h2>\u6c7a\u6e08\u306b\u4f7f\u3063\u3066\u3082\u5546\u54c1\u5074\u306e\u6d88\u8cbb\u7a0e\u306f\u6b8b\u308b<\/h2>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6157.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8aac\u660e<\/a>\u306b\u7167\u3089\u3059\u3068\u3001\u6697\u53f7\u8cc7\u7523\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u652f\u6255\u624b\u6bb5\u304c\u65e5\u672c\u5186\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u3067\u5546\u54c1\u5074\u306e\u6d88\u8cbb\u7a0e\u304c\u6d88\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5546\u54c1\u8ca9\u58f2\u3068\u3001\u652f\u6255\u3044\u306b\u4f7f\u3063\u305f\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u5206\u3051\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u8fbc11\u4e07\u5186\u306e\u5546\u54c1\u3092\u6697\u53f7\u8cc7\u7523\u3067\u8cfc\u5165\u3057\u305f\u4f8b\u3067\u306f\u3001\u8ca9\u58f2\u8005\u306f\u5546\u54c1\u8ca9\u58f2\u306b\u3064\u3044\u3066\u672c\u4f5310\u4e07\u5186\u3068\u6d88\u8cbb\u7a0e1\u4e07\u5186\u3092\u51e6\u7406\u3057\u307e\u3059\u3002<br \/>\n\u8cfc\u5165\u8005\u5074\u3067\u306f\u3001\u652f\u6255\u3044\u306b\u4f7f\u3063\u305f\u6697\u53f7\u8cc7\u7523\u306e\u6642\u4fa1\u3068\u53d6\u5f97\u4fa1\u984d\u3068\u306e\u5dee\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u3082\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e8c\u3064\u3092\u4e00\u3064\u306b\u3059\u308b\u3068\u3001\u300c\u6697\u53f7\u8cc7\u7523\u306f\u975e\u8ab2\u7a0e\u3060\u304b\u3089\u5546\u54c1\u3082\u7a0e\u629c\u304d\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u8aa4\u308a\u304c\u751f\u3058\u307e\u3059\u3002<br \/>\n\u8acb\u6c42\u66f8\u306b\u306f\u5546\u54c1\u4fa1\u683c\u3068\u6d88\u8cbb\u7a0e\u3092\u8a18\u9332\u3057\u3001\u6697\u53f7\u8cc7\u7523\u53f0\u5e33\u306b\u306f\u652f\u6255\u6570\u91cf\u3068\u652f\u6255\u6642\u306e\u5186\u63db\u7b97\u984d\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6697\u53f7\u8cc7\u7523\u6c7a\u6e08\u306b\u95a2\u3059\u308bFAQ<\/a>\u3082\u3001\u5546\u54c1\u8cfc\u5165\u6642\u306e\u6697\u53f7\u8cc7\u7523\u306e\u6240\u5f97\u8a08\u7b97\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5c06\u6765\u306e\u6539\u6b63\u306f\u9069\u7528\u65e5\u307e\u3067\u78ba\u8a8d\u3059\u308b<\/h2>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/08taikou_04.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u6d88\u8cbb\u8ab2\u7a0e<\/a>\u306b\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u6539\u6b63\u3092\u524d\u63d0\u306b\u3001\u6697\u53f7\u8cc7\u7523\u8b72\u6e21\u306b\u4fc2\u308b\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u6271\u3044\u3084\u8cb8\u4ed8\u3051\u306e\u975e\u8ab2\u7a0e\u5316\u306b\u3064\u3044\u3066\u5c06\u6765\u63aa\u7f6e\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9069\u7528\u6642\u671f\u306f\u95a2\u9023\u6cd5\u306e\u65bd\u884c\u5e74\u3068\u306e\u95a2\u4fc2\u3067\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u73fe\u884c\u53d6\u5f15\u3078\u5148\u53d6\u308a\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/www.fsa.go.jp\/news\/r7\/sonota\/20251226-2\/01.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u91d1\u878d\u5e81\u306e\u7a0e\u5236\u6539\u6b63\u8cc7\u6599<\/a>\u3082\u3001\u898f\u5236\u6574\u5099\u3068\u7a0e\u5236\u63aa\u7f6e\u306e\u95a2\u4fc2\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br 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