{"id":259290,"date":"2022-09-22T10:20:18","date_gmt":"2022-09-22T01:20:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259290"},"modified":"2025-09-30T14:24:07","modified_gmt":"2025-09-30T05:24:07","slug":"tax-article-449","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-449\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"

\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fbNFT<\/span>\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n

\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n

 <\/p>\n

\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388
\n\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n

 <\/p>\n

\n\t\t

\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n

\u9023\u8f09\u306e\u76ee\u6b21\u306f\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n

\u9023\u8f09\u306b\u5f53\u305f\u3063\u3066<\/strong><\/h4>\n

\u4ee4\u548c\uff14\u5e74\uff16\u6708\uff17\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c\u7d4c\u6e08\u8ca1\u653f\u904b\u55b6\u3068\u6539\u9769\u306e\u57fa\u672c\u65b9\u91dd2022<\/a>\u300d\uff08\u9aa8\u592a\u306e\u65b9\u91dd2022\uff09\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u653f\u5e9c\u306f\u300cWeb3.0\u300d\u3092\u65e5\u672c\u306e\u6210\u9577\u6226\u7565\u306b\u7d44\u307f\u8fbc\u3093\u3060\uff08\u300cWeb3\u300d\u3001\u300cweb3\u300d\u306a\u3069\u8868\u8a18\u65b9\u6cd5\u3084\u7528\u8a9e\u306e\u4f7f\u3044\u5206\u3051\u304c\u8907\u6570\u5b58\u5728\u3059\u308b\u304c\u3001\u672c\u9023\u8f09\u3067\u306f\u300cWeb3.0\u300d\u3068\u8868\u8a18\u3059\u308b\uff09\u3002<\/p>\n

\u305d\u3053\u3067\u306f\u3001\u300c\u7b2c\uff12\u7ae0 \u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u306b\u5411\u3051\u305f\u6539\u9769\u300d\u306e\u300c\uff12\uff0e\u793e\u4f1a\u8ab2\u984c\u306e\u89e3\u6c7a\u306b\u5411\u3051\u305f\u53d6\u7d44\u300d\u306e\u300c\uff08\uff13\uff09\u591a\u6975\u5316\u30fb\u5730\u57df\u6d3b\u6027\u5316\u306e\u63a8\u9032\u300d\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u3001\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u8ff0\u3079\u3066\u3044\u308b\u3002
\n

\n\t\t

\uff08\u591a\u6975\u5316\u3055\u308c\u305f\u4eee\u60f3\u7a7a\u9593\u3078\uff09
\n\u3088\u308a\u5206\u6563\u5316\u3055\u308c\u3001\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3057\u305f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u63a8\u9032\u3084\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\uff08\u203b\uff11\uff09<\/span>\u4e0a\u3067\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306e\u666e\u53ca\u30fb\u62e1\u5927\u306a\u3069\u3001\u30e6\u30fc\u30b6\u30fc\u304c\u81ea\u3089\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\u3084\u6d3b\u7528\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u65b0\u3057\u3044\u4fa1\u5024\u3092\u5275\u51fa\u3059\u308b\u52d5\u304d\u304c\u5e83\u304c\u3063\u3066\u304a\u308a\u3001\u3053\u3046\u3057\u305f\u5206\u6563\u578b\u306e\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u306e\u5b9f\u73fe\u306b\u5411\u3051\u3066\u3001\u5fc5\u8981\u306a\u74b0\u5883\u6574\u5099\u3092\u56f3\u308b\u3002<\/p>\n

\u305d\u306e\u305f\u3081\u3001\u30c8\u30e9\u30b9\u30c6\u30c3\u30c9\u30fb\u30a6\u30a7\u30d6\uff08Trusted Web\uff09\uff08\u203b\uff12\uff09<\/span>\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u6a5f\u80fd\u306e\u8a73\u7d30\u5316\u3084\u56fd\u969b\u6a19\u6e96\u5316\u3078\u306e\u53d6\u7d44\u3092\u9032\u3081\u308b\u3002<\/p>\n

\u307e\u305f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u3092\u57fa\u76e4\u3068\u3059\u308bNFT\uff08\u203b\uff13\uff09<\/span>\u3084DAO\uff08\u203b\uff14\uff09<\/span>\u306e\u5229\u7528\u7b49\u306eWeb3.0\uff08\u203b\uff15\uff09<\/span>\u306e\u63a8\u9032\u306b\u5411\u3051\u305f\u74b0\u5883\u6574\u5099\u306e\u691c\u8a0e\u3092\u9032\u3081\u308b\u3002<\/p>\n

\u3055\u3089\u306b\u3001\u30e1\u30bf\u30d0\u30fc\u30b9\uff08\u203b\uff16\uff09<\/span>\u3082\u542b\u3081\u305f\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u5229\u7528\u62e1\u5927\u306b\u5411\u3051\u30012023 \u5e74\u901a\u5e38\u56fd\u4f1a\u3067\u306e\u95a2\u9023\u6cd5\u6848\u306e\u63d0\u51fa\u3092\u56f3\u308b\u3002<\/p>\n

Fintech\u306e\u63a8\u9032\u306e\u305f\u3081\u3001\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\uff08\u30c7\u30b8\u30bf\u30eb\u8a3c\u5238\uff09\u3067\u306e\u8cc7\u91d1\u8abf\u9054\u306b\u95a2\u3059\u308b\u5236\u5ea6\u6574\u5099\u3001\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u5229\u7528\u8005\u4fdd\u8b77\u306b\u914d\u616e\u3057\u305f\u5be9\u67fb\u57fa\u6e96\u306e\u7de9\u548c\u3001\u6c7a\u6e08\u624b\u6bb5\u3068\u3057\u3066\u306e\u7d4c\u6e08\u6a5f\u80fd\u306b\u95a2\u3059\u308b\u89e3\u91c8\u6307\u91dd\u306e\u4f5c\u6210\u306a\u3069\u3092\u884c\u3046\uff08\u203b\uff17\uff09<\/span>\u3002<\/p>\n

\uff08\u203b\uff11\uff09<\/span>\u3000\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3<\/span><\/p>\n

\u5206\u6563\u578b\u53f0\u5e33\u3068\u3082\u547c\u3070\u308c\u3001\u7279\u5b9a\u306e\u5e33\u7c3f\u7ba1\u7406\u8005\u3092\u7f6e\u304b\u305a\u306b\u3001\u53c2\u52a0\u8005\u304c\u540c\u3058\u5e33\u7c3f\u3092\u5171\u6709\u3057\u306a\u304c\u3089\u8cc7\u7523\u3084\u6a29\u5229\u306e\u79fb\u8ee2\u306a\u3069\u3092\u8a18\u9332\u3057\u3066\u3044\u304f\u60c5\u5831\u6280\u8853\u3002<\/span><\/p>\n

\uff08\u203b\uff12\uff09<\/span>\u3000\u30c8\u30e9\u30b9\u30c6\u30c3\u30c9\u30fb\u30a6\u30a7\u30d6\uff08Trusted Web\uff09<\/span><\/p>\n

\u7279\u5b9a\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u4f9d\u5b58\u305b\u305a\u306b\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u306b\u3088\u308b\u30c7\u30fc\u30bf\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3092\u5f37\u5316\u3059\u308b\u4ed5\u7d44\u307f\u3002\u3084\u308a\u53d6\u308a\u3059\u308b\u30c7\u30fc\u30bf\u3084\u76f8\u624b\u65b9\u3092\u691c\u8a3c\u3067\u304d\u308b\u4ed5\u7d44\u307f\u7b49\u306e\u65b0\u305f\u306a\u4fe1\u983c\u306e\u67a0\u7d44\u307f\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306b\u4ed8\u52a0\u3059\u308b\u3082\u306e\u3002<\/span><\/p>\n

\uff08\u203b\uff13\uff09<\/span>\u3000NFT<\/span><\/p>\n

Non-Fungible Token\uff08\u975e\u4ee3\u66ff\u6027\u30c8\u30fc\u30af\u30f3\uff09\u306e\u7565\u79f0\u3002\u300c\u507d\u9020\u30fb\u6539\u3056\u3093\u4e0d\u80fd\u306e\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u300d\u3067\u3042\u308a\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u30c7\u30fc\u30bf\u306b\u552f\u4e00\u306e\u6027\u8cea\u3092\u4ed8\u4e0e\u3057\u3066\u771f\u8d0b\u6027\u3092\u62c5\u4fdd\u3059\u308b\u6a5f\u80fd\u3084\u3001\u53d6\u5f15\u5c65\u6b74\u3092\u8ffd\u8de1\u3067\u304d\u308b\u6a5f\u80fd\u3092\u3082\u3064\u3082\u306e\u3002<\/span><\/p>\n

\uff08\u203b\uff14\uff09<\/span>\u3000DAO<\/span><\/p>\n

Decentralized Autonomous Organization\uff08\u5206\u6563\u578b\u81ea\u5f8b\u7d44\u7e54\uff09\u306e\u7565\u79f0\u3002\u4e2d\u592e\u96c6\u6a29\u7684\u306a\u5b58\u5728\u306b\u652f\u914d\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u8ab0\u3067\u3082\u53c2\u52a0\u53ef\u80fd\u306a\u7d44\u7e54\u3067\u3042\u308a\u3001\u53d6\u5f15\u304c\u81ea\u52d5\u7684\u306b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306b\u8a18\u9332\u3055\u308c\u308b\u305f\u3081\u3001\u900f\u660e\u6027\u3068\u516c\u5e73\u6027\u306b\u5bcc\u3093\u3067\u3044\u308b\u3068\u3055\u308c\u308b\u3002<\/span><\/p>\n

\uff08\u203b\uff15\uff09<\/span>\u3000Web3.0<\/span><\/p>\n

\u6b21\u4e16\u4ee3\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u308b\u6982\u5ff5\u3002\u5de8\u5927\u306a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u306e\u652f\u914d\u3092\u8131\u3057\u3001\u5206\u6563\u5316\u3055\u308c\u3066\u500b\u3068\u500b\u304c\u3064\u306a\u304c\u3063\u305f\u4e16\u754c\u3002\u96fb\u5b50\u30e1\u30fc\u30eb\u3068\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u4e2d\u5fc3\u3068\u3057\u305fWeb1.0\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3068SNS\u306b\u7279\u5fb4\u4ed8\u3051\u3089\u308c\u308bWeb2.0 \u306b\u7d9a\u304f\u3082\u306e\u3002<\/span><\/p>\n

\uff08\u203b\uff16\uff09<\/span>\u3000\u30e1\u30bf\u30d0\u30fc\u30b9<\/span><\/p>\n

\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30fc\u3084\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4e2d\u306b\u69cb\u7bc9\u3055\u308c\u305f\u3001\u73fe\u5b9f\u4e16\u754c\u3068\u306f\u7570\u306a\u308b\uff13\u6b21\u5143\u306e\u4eee\u60f3\u7a7a\u9593\u3084\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u3002<\/span><\/p>\n

\uff08\u203b\uff17\uff09<\/span>\u3000\u30b9\u30c6\u30fc\u30d6\u30eb\u30b3\u30a4\u30f3\u306b\u95a2\u3059\u308b\u5236\u5ea6\u6574\u5099\u7b49\u306e\u5b89\u5b9a\u7684\u304b\u3064\u52b9\u7387\u7684\u306a\u8cc7\u91d1\u6c7a\u6e08\u5236\u5ea6\u306e\u69cb\u7bc9\u3092\u542b\u3080\u3002<\/span><\/p>\n<\/div>\n

Web3.0\u306b\u3064\u3044\u3066\u3001\u7d4c\u6e08\u7523\u696d\u7701\u4f5c\u6210\u306e\u300c\u7d4c\u6e08\u79e9\u5e8f\u306e\u6fc0\u52d5\u671f\u306b\u304a\u3051\u308b\u7d4c\u6e08\u7523\u696d\u653f\u7b56\u306e\u65b9\u5411\u6027\u300d\uff08\u4ee4\u548c\uff14\u5e74\uff15\u670819\u65e5\uff09<\/a>\u306e30\u9801<\/a>\u3067\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u306e\u767a\u5c55\u306b\u5408\u308f\u305b\u3066\u3001Web\u793e\u4f1a\u3092\uff13\u3064\u306e\u6bb5\u968e\u306b\u5206\u3051\u3066\u6349\u3048\u308b\u8003\u3048\u65b9\u3092\u7d39\u4ecb\u3057\u3066\u3044\u308b\u3002
\n

\n\t\t

Web1.0<\/span>\uff1a<\/strong><\/p>\n

\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u5c0e\u5165\u521d\u671f\u306e\u6bb5\u968e\u3002\u5f93\u524d\u306e\u624b\u7d19\u3084\u96fb\u8a71\u3068\u3044\u3063\u305f\u624b\u6bb5\u306b\u52a0\u3048\u3066\u96fb\u5b50\u30e1\u30fc\u30eb\u304c\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u624b\u6bb5\u306b\u8ffd\u52a0\u3002\u305f\u3060\u3057\u3001\u4e00\u65b9\u901a\u884c\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3002<\/p>\n

Web2.0<\/span>\uff1a<\/strong><\/p>\n

SNS\uff08Twitter\u3001Facebook\u7b49\uff09\u304c\u751f\u307f\u51fa\u3055\u308c\u3001\u53cc\u65b9\u5411\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u53ef\u80fd\u306b\u3002\u4ed6\u65b9\u3067\u5de8\u5927\u306a\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u306b\u500b\u4eba\u30c7\u30fc\u30bf\u304c\u96c6\u4e2d\u3059\u308b\u4ed5\u7d44\u307f\u3002<\/p>\n

Web3.0<\/span>\uff1a<\/strong><\/p>\n

\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u3088\u308b\u76f8\u4e92\u8a8d\u8a3c\uff64\u30c7\u30fc\u30bf\u306e\u552f\u4e00\u6027\u30fb\u771f\u6b63\u6027\u3001\u6539\u3056\u3093\u306b\u5bfe\u3059\u308b\u5805\u7262\u6027\u306b\u652f\u3048\u3089\u308c\u3066\u3001\u500b\u4eba\u304c\u30c7\u30fc\u30bf\u3092\u6240\u6709\u30fb\u7ba1\u7406\u3057\u3001\u4e2d\u592e\u96c6\u6a29\u4e0d\u5728\u3067\u500b\u4eba\u540c\u58eb\u304c\u81ea\u7531\u306b\u3064\u306a\u304c\u308a\u4ea4\u6d41\u30fb\u53d6\u5f15\u3059\u308b\u4e16\u754c\u3002<\/p>\n

\"\"<\/a><\/p>\n

\u51fa\u5178\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c\u7d4c\u6e08\u79e9\u5e8f\u306e\u6fc0\u52d5\u671f\u306b\u304a\u3051\u308b\u7d4c\u6e08\u7523\u696d\u653f\u7b56\u306e\u65b9\u5411\u6027<\/a>\u300d30\u9801<\/a><\/span><\/p>\n<\/div>\n

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\n\t\t

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\uff08\u4e86\uff09<\/span><\/p>\n

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