{"id":30040,"date":"2026-07-31T16:39:27","date_gmt":"2026-07-31T07:39:27","guid":{"rendered":"https:\/\/www.jutapon.com\/media\/?p=30040"},"modified":"2026-07-31T16:40:31","modified_gmt":"2026-07-31T07:40:31","slug":"corporate-crypto","status":"publish","type":"post","link":"https:\/\/www.jutapon.com\/media\/cryptocurrency\/regulation\/corporate-crypto\/","title":{"rendered":"\u6cd5\u4eba\u3067\u6697\u53f7\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\uff1f\u7a0e\u52d9\u3068\u7ba1\u7406\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"<p>\u6697\u53f7\u8cc7\u7523\u306e\u5229\u76ca\u304c\u5897\u3048\u308b\u3068\u3001\u6cd5\u4eba\u5316\u3059\u308c\u3070\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u304c\u3061\u3067\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>\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u6bd4\u8f03\u9805\u76ee<\/th>\n<th>\u500b\u4eba\u4fdd\u6709<\/th>\n<th>\u6cd5\u4eba\u4fdd\u6709<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u6240\u5f97\u306e\u57fa\u672c<\/td>\n<td>\u539f\u5247\u3068\u3057\u3066\u96d1\u6240\u5f97<\/td>\n<td>\u6cd5\u4eba\u306e\u6240\u5f97<\/td>\n<\/tr>\n<tr>\n<td>\u4fdd\u6709\u4e2d\u306e\u8a55\u4fa1<\/td>\n<td>\u901a\u5e38\u306f\u542b\u307f\u76ca\u3078\u8ab2\u7a0e\u3057\u306a\u3044<\/td>\n<td>\u5e02\u5834\u6697\u53f7\u8cc7\u7523\u306f\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u8cbb\u7528<\/td>\n<td>\u6240\u5f97\u3068\u306e\u5bfe\u5fdc\u3092\u78ba\u8a8d<\/td>\n<td>\u4e8b\u696d\u95a2\u9023\u6027\u3068\u8a3c\u6191\u3092\u78ba\u8a8d<\/td>\n<\/tr>\n<tr>\n<td>\u7ba1\u7406<\/td>\n<td>\u672c\u4eba\u304c\u9375\u3068\u53e3\u5ea7\u3092\u7ba1\u7406<\/td>\n<td>\u6a29\u9650\u5206\u96e2\u3068\u793e\u5185\u898f\u7a0b\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td>\u7dad\u6301\u8ca0\u62c5<\/td>\n<td>\u500b\u4eba\u7533\u544a<\/td>\n<td>\u8a18\u5e33\u3001\u6c7a\u7b97\u3001\u6cd5\u4eba\u7a0e\u7533\u544a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u500b\u4eba\u4fdd\u6709\u3068\u6cd5\u4eba\u4fdd\u6709\u3092\u6bd4\u8f03\u3059\u308b<\/h2>\n<p>\u500b\u4eba\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u3092\u58f2\u5374\u307e\u305f\u306f\u4f7f\u7528\u3057\u3066\u751f\u3058\u305f\u5229\u76ca\u306f\u539f\u5247\u3068\u3057\u3066\u96d1\u6240\u5f97\u3067\u3059\u3002<br \/>\n\u6cd5\u4eba\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306e\u640d\u76ca\u3092\u4f1a\u793e\u306e\u4ed6\u306e\u640d\u76ca\u3068\u5408\u308f\u305b\u3066\u6cd5\u4eba\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306b\u306f\u5f79\u54e1\u5831\u916c\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3001\u8a18\u5e33\u3068\u6c7a\u7b97\u306e\u8cbb\u7528\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6697\u53f7\u8cc7\u7523\u306e\u5229\u76ca\u3060\u3051\u3092\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u7387\u3068\u6cd5\u4eba\u7a0e\u7387\u3067\u6bd4\u3079\u3066\u3082\u3001\u624b\u5143\u306b\u6b8b\u308b\u91d1\u984d\u306f\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6b21\u306e\u6761\u4ef6\u304c\u3042\u308b\u3068\u6cd5\u4eba\u4fdd\u6709\u3092\u691c\u8a0e\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6697\u53f7\u8cc7\u7523\u95a2\u9023\u4e8b\u696d\u306e\u53ce\u5165\u3068\u652f\u51fa\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b<\/li>\n<li>\u5f93\u696d\u54e1\u3084\u5171\u540c\u7d4c\u55b6\u8005\u3068\u627f\u8a8d\u6a29\u9650\u3092\u5206\u3051\u305f\u3044<\/li>\n<li>\u5229\u76ca\u3092\u500b\u4eba\u3078\u5168\u984d\u79fb\u3055\u305a\u4e8b\u696d\u3078\u518d\u6295\u8cc7\u3059\u308b<\/li>\n<li>\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u6708\u6b21\u7ba1\u7406\u3092\u884c\u3048\u308b<\/li>\n<\/ul>\n<p>\u7bc0\u7a0e\u3060\u3051\u304c\u76ee\u7684\u3067\u3001\u4f1a\u793e\u3068\u3057\u3066\u306e\u4e8b\u696d\u3084\u7ba1\u7406\u4f53\u5236\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7dad\u6301\u8ca0\u62c5\u306e\u65b9\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u6cd5\u4eba\u306f\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u3092\u5148\u306b\u78ba\u8a8d\u3059\u308b<\/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\u6cd5\u4eba\u304c\u671f\u672b\u306b\u4fdd\u6709\u3059\u308b\u5e02\u5834\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u640d\u76ca\u3092\u76ca\u91d1\u307e\u305f\u306f\u640d\u91d1\u3078\u7b97\u5165\u3059\u308b\u53d6\u6271\u3044\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_03_11.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/a>\u306b\u306f\u3001\u8b72\u6e21\u5236\u9650\u306a\u3069\u3092\u542b\u3080\u6697\u53f7\u8cc7\u7523\u306e\u533a\u5206\u3084\u6642\u4fa1\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u53d6\u5f97\u4fa1\u984d500\u4e07\u5186\u306e\u5e02\u5834\u6697\u53f7\u8cc7\u7523\u304c\u671f\u672b\u306b800\u4e07\u5186\u3068\u306a\u308a\u3001\u6642\u4fa1\u8a55\u4fa1\u5bfe\u8c61\u306a\u3089\u3001\u58f2\u5374\u3057\u3066\u3044\u306a\u304f\u3066\u3082300\u4e07\u5186\u306e\u8a55\u4fa1\u76ca\u304c\u5f53\u671f\u6240\u5f97\u3078\u5f71\u97ff\u3057\u5f97\u307e\u3059\u3002<br \/>\n\u73fe\u91d1\u53ce\u5165\u304c\u306a\u3044\u307e\u307e\u7d0d\u7a0e\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u70b9\u304c\u3001\u500b\u4eba\u4fdd\u6709\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u767a\u884c\u6697\u53f7\u8cc7\u7523\u3084\u4e00\u5b9a\u306e\u8b72\u6e21\u5236\u9650\u304c\u3042\u308b\u6697\u53f7\u8cc7\u7523\u306b\u306f\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/point2022\/04.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u6697\u53f7\u8cc7\u7523\u89e3\u8aac<\/a>\u3082\u53c2\u7167\u3057\u3001\u81ea\u793e\u306e\u9298\u67c4\u304c\u5e02\u5834\u6697\u53f7\u8cc7\u7523\u306e\u3069\u306e\u533a\u5206\u306b\u5165\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7a0e\u52d9\u3068\u4f1a\u8a08\u306e\u5dee\u3092\u5206\u3051\u308b<\/h2>\n<p>\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u3001\u76ca\u91d1\u3068\u3001\u4f1a\u8a08\u4e0a\u306e\u8a55\u4fa1\u640d\u76ca\u306f\u540c\u3058\u8a00\u8449\u3067\u3082\u6839\u62e0\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=65\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c38\u53f7<\/a>\u306f\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u6697\u53f7\u8cc7\u7523\u3092\u5e02\u5834\u4fa1\u683c\u3067\u8a55\u4fa1\u3057\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u5f53\u671f\u640d\u76ca\u3068\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306f\u53d6\u5f97\u539f\u4fa1\u3092\u57fa\u790e\u3068\u3057\u3001\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u3092\u4e0b\u56de\u308b\u3068\u304d\u306e\u51e6\u7406\u3082\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/chiba.jicpa.or.jp\/pdf\/3be735cb2691c223ab22fe3dd2b1ef04.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u5343\u8449\u4f1a\u306e\u6697\u53f7\u8cc7\u7523\u7a0e\u52d9\u8cc7\u6599<\/a>\u3082\u3001\u6cd5\u4eba\u7a0e\u4e0a\u306e\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u3068\u7fcc\u671f\u306e\u6d17\u66ff\u51e6\u7406\u3092\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u3067\u306f\u6b21\u306e\u8cc7\u6599\u3092\u305d\u308d\u3048\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u9298\u67c4\u3068\u6570\u91cf\u3092\u78ba\u8a8d\u3067\u304d\u308b\u6b8b\u9ad8\u8a3c\u660e<\/li>\n<li>\u63a1\u7528\u3057\u305f\u53d6\u5f15\u6240\u3068\u671f\u672b\u4fa1\u683c<\/li>\n<li>\u6d3b\u767a\u306a\u5e02\u5834\u306e\u6709\u7121\u3092\u5224\u65ad\u3057\u305f\u6839\u62e0<\/li>\n<li>\u7a0e\u52d9\u4e0a\u306e\u533a\u5206\u3068\u4f1a\u8a08\u51e6\u7406\u306e\u5dee\u7570<\/li>\n<li>\u7fcc\u671f\u9996\u306e\u6d17\u66ff\u4ed5\u8a33<\/li>\n<\/ul>\n<h2>\u30a6\u30a9\u30ec\u30c3\u30c8\u3068\u627f\u8a8d\u6a29\u9650\u3092\u4f1a\u793e\u3067\u7ba1\u7406\u3059\u308b<\/h2>\n<p>\u6cd5\u4eba\u540d\u7fa9\u306e\u6697\u53f7\u8cc7\u7523\u3092\u4ee3\u8868\u8005\u500b\u4eba\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u3078\u6df7\u5728\u3055\u305b\u308b\u3068\u3001\u4f1a\u793e\u8cc7\u7523\u304b\u500b\u4eba\u8cc7\u7523\u304b\u3092\u8aac\u660e\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<br 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