{"id":260193,"date":"2023-01-19T10:18:14","date_gmt":"2023-01-19T01:18:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260193"},"modified":"2023-02-07T19:28:49","modified_gmt":"2023-02-07T10:28:49","slug":"tax-article-472","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-472\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c\uff19\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u6697\u53f7\u8cc7\u7523<span style=\"font-size: 18px;\">\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fb<span style=\"color: #b22222;\">NFT<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c\uff18\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-470\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c10\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-475\/\" rel=\"\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a8\uff09\u3000\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u3068\uff15\uff05\u901a\u9054\u306e\u554f\u984c<\/strong><\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u304c\u3001\u53d6\u5f15\u5c65\u6b74\u3092\u6b8b\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8b72\u6e21\u3057\u305f\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\u3002<\/p>\n<p>\u7121\u511f\u3067\u6697\u53f7\u8cc7\u7523\u304c\u914d\u4ed8\u3055\u308c\u308b\u884c\u70ba\u3067\u3042\u308b\u30a8\u30a2\u30c9\u30ed\u30c3\u30d7\u306a\u3069\u306b\u3088\u308a\u6697\u53f7\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u901a\u5e38\u306f\u3001\u3044\u304f\u3089\u304b\u3067\u3082\u53d6\u5f97\u306e\u305f\u3081\u306b\u91d1\u54e1\u3092\u652f\u6255\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u304c\u53d6\u5f97\u4fa1\u984d\u3092\u69cb\u6210\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<!--more--><\/p>\n<p>\u305d\u3053\u3067\u3001\u9593\u63a5\u7684\u306a\u8a3c\u62e0\u3092\u304b\u304d\u96c6\u3081\u3066\u3001\u53d6\u5f97\u4fa1\u984d\u3092\u63a8\u5b9a\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u304c\u3001\u56fd\u7a0e\u5e81\u306eFAQ\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\uff12\uff0d\uff17\u3000\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3084\u58f2\u5374\u4fa1\u984d\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408<\/a>\u300d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u58f2\u5374\u4fa1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u3068\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u58f2\u5374\u3057\u305f\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u5374\u4fa1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u4f8b\u3048\u3070\u3001\u3042\u308b\u6697\u53f7\u8cc7\u7523\u3092500\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u58f2\u5374\u4fa1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u3067\u3042\u308b25\u4e07\u5186\u3068\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u3011<br \/>\n\u6240\u57fa\u901a\u905448\u306e\uff12\uff0d\uff14<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306eFAQ\u306f\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u3068\u3057\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/08\/04-2.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905448\u306e\uff12\uff0d\uff14<\/a>\u3092\u6319\u3052\u3066\u3044\u308b\u3002\u540c\u901a\u9054\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905448\u306e\uff12\uff0d\uff14\uff08\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\uff09<\/strong><\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u3092\u58f2\u8cb7\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u306f\u3001\u6cd5\u7b2c37\u6761\u7b2c\uff11\u9805\u53ca\u3073\u7b2c48\u6761\u306e\uff12\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\u306e100\u5206\u306e\uff15\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u3066\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u96d1\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u305d\u306e\u58f2\u5374\u7b49\u3092\u3057\u305f\u5e74\u306e\u5e74\u672b\uff0812\u670831\u65e5\uff09\u6642\u70b9\u3067\u306e\u4e00\u5358\u4f4d\u5f53\u305f\u308a\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u7dcf\u5e73\u5747\u6cd5\u53c8\u306f\u79fb\u52d5\u5e73\u5747\u6cd5\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u51fa\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u304c\uff08\u6240\u6cd548\u306e\uff12\u2460\u3001\u6240\u4ee4119\u306e\uff12\u2460\uff09\u3001\u6697\u53f7\u8cc7\u7523\u3092\u9577\u671f\u9593\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4fdd\u6709\u671f\u9593\u4e2d\u4f55\u56de\u3082\u58f2\u8cb7\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u304a\u3044\u3066\u6cd5\u4ee4\u4e0a\u306e\u5b9a\u3081\u306b\u5247\u308a\u6b63\u78ba\u306b\u53d6\u5f97\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3082\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u306b\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u306b\u3088\u308b\u53d6\u5f97\u8cbb\u306e\u8a08\u7b97\u540c\u69d8\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u3092\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3082\u3053\u308c\u3092\u8a8d\u3081\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/200629\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/200629\/pdf\/01.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\uff17\u9801<\/a>\uff09\u3002<\/p>\n<p>\u4e0a\u8a18FAQ\u306f\u3001\u3042\u308b\u6697\u53f7\u8cc7\u7523\u3092500\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u58f2\u5374\u4fa1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u3067\u3042\u308b25\u4e07\u5186\u3068\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u304a\u308a\u3001\u3053\u308c\u306f\u3001\u3064\u307e\u308a\u3001\u58f2\u5374\u4fa1\u984d\u306e95\uff05\u76f8\u5f53\u984d\u3092\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u91d1\u984d\u3068\u307f\u306a\u3059\u3053\u3068\u3092\u8a8d\u3081\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ango_nft9-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260212\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ango_nft9-1.png\" alt=\"\" width=\"500\" height=\"174\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ango_nft9-1.png 1026w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ango_nft9-1-300x105.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ango_nft9-1-1024x357.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ango_nft9-1-768x268.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/ango_nft9-1-600x209.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u5834\u5408\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u6642\u4fa1\u304c\u8cfc\u5165\u3057\u305f\u91d1\u984d\u306e\u4f55\u5341\u500d\u3001\u4f55\u767e\u500d\u3001\u3042\u308b\u3044\u306f\u305d\u308c\u4ee5\u4e0a\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u4e0a\u8a18\u901a\u9054\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u5927\u5e45\u306b\u6697\u53f7\u8cc7\u7523\u306e\u6240\u5f97\u91d1\u984d\u3092\u5727\u7e2e\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u4e0a\u8a18\u901a\u9054\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u308b\u6cd5\u7684\u6839\u62e0\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3002<\/span><br \/>\n\u4e0a\u8a18\u306eFAQ\u306f\u95a2\u4fc2\u6cd5\u4ee4\u7b49\u3068\u3057\u3066\u6cd5\u4ee4\u3067\u306f\u306a\u3044\u901a\u9054\u3057\u304b\u793a\u3057\u3066\u304a\u3089\u305a\u3001\u56fd\u7a0e\u5e81\u306e\u4e0a\u8a18\u8aac\u660e\u306b\u304a\u3044\u3066\u3082\u6cd5\u4ee4\u4e0a\u306e\u6839\u62e0\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u3044\u304b\u306b\u3082\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u9054\u304c\u6cd5\u4ee4\u4e0a\u306e\u6839\u62e0\u4e0d\u660e\u306e\u307e\u307e\u3001\u57f7\u884c\u4fbf\u5b9c\u306e\u89b3\u70b9\u304b\u3089\u5b9a\u3081\u305d\u3046\u306a\u5185\u5bb9\u3067\u306f\u3042\u308b\u3002<\/p>\n<p>\u500b\u4eba\u304c\u662d\u548c27\u5e74\u672b\u4ee5\u524d\u304b\u3089\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\u7b49\u53c8\u306f\u5efa\u7269\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u53ce\u5165\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u53d6\u5f97\u8cbb\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u53ce\u5165\u91d1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u3068\u3059\u308b\u3053\u3068\u3092\u5b9a\u3081\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd531\u6761\u306e\uff14\u7b2c\uff11\u9805\u306e\u3088\u3046\u306a\u6cd5\u4ee4\u4e0a\u306e\u6839\u62e0\u306f\u5b58\u5728\u3057\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3044\u304b\u306b\u7d0d\u7a0e\u8005\u6709\u5229\u306e\u89b3\u70b9\u304b\u3089\u4e0a\u8a18\u901a\u9054\u304c\u904b\u7528\u3055\u308c\u308b\u3068\u3057\u3066\u3082\u3001\u4e0a\u8a18\u901a\u9054\u306f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u62b5\u89e6\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u61b2\u6cd530\u300184\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u901a\u9054\u4ee5\u5916\u306b\u3082\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/710826\/sanrin\/sanjyou\/soti31\/08.htm#a-31_4-1\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u901a\u905431\u306e\uff14\uff0d\uff11<\/a>\u306f\u3001\u662d\u548c28\u5e74\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u4e0a\u8a18\u63aa\u7f6e\u6cd5\u306e\u898f\u5b9a\u306b\u6e96\u3058\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/18.htm#a-02\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905438\uff0d16<\/a>\u3084<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/03.htm#a-01\" target=\"_blank\" rel=\"noopener\">60\uff0d\uff15<\/a>\u306f\u571f\u5730\u5efa\u7269\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u306b\u3082\u62e1\u5f35\u3057\u3066\u3053\u306e\u3088\u3046\u306a\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u304a\u308a\u3001\u554f\u984c\u306e\u6839\u306f\u6df1\u3044\uff08\u3053\u306e\u3088\u3046\u306a\u901a\u9054\u306e\u53d6\u6271\u3044\u3092\u8a31\u5bb9\u3059\u308b\u88c1\u5224\u4f8b\u7b49\u3068\u3057\u3066\u3001\u4eac\u90fd\u5730\u88c1\u5e73\u6210\uff15\u5e7410\u670829\u65e5\u30fb\u7a0e\u8cc7199\u53f7706\u9801\u3001\u5343\u8449\u5730\u88c1\u5e73\u621013\u5e74\uff11\u670829\u65e5\u5224\u6c7a\u30fb\u7a0e\u8cc7250\u53f7\u9806\u53f78822\u3001\u5c90\u961c\u5730\u88c1\u5e73\u621025\u5e74\uff17\u6708\uff13\u65e5\u5224\u6c7a\u30fb\u7a0e\u8cc7263\u53f7\u9806\u53f712247\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u5e73\u621020\u5e7410\u670828\u65e5\u88c1\u6c7a\u30fbTAINS\u30b3\u30fc\u30c9\uff1aF0-1-1085\u53c2\u7167\uff09\u3002<\/p>\n<p>\u7279\u306b\u3001\u6b21\u306e\u70b9\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u7121\u6279\u5224\u306b\u4e0a\u8a18\u901a\u9054\u306e\u53d6\u6271\u3044\u3092\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306f\u5bb9\u6613\u306b\u7406\u89e3\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u3053\u306e\u901a\u9054\u3092\u7121\u5236\u9650\u306b\uff08\u9069\u7528\u8981\u4ef6\u3084\u9069\u7528\u9650\u5ea6\u984d\u3092\u8a2d\u5b9a\u305b\u305a\u306b\uff09\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5927\u5e45\u306b\u6240\u5f97\u91d1\u984d\u306e\u5727\u7e2e\u304c\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068<\/li>\n<li>\u3053\u306e\u3088\u3046\u306a\u901a\u9054\u304c\u5b58\u5728\u3057\u306a\u3044\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u304b\u304b\u308b\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3067\u3042\u308d\u3046\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u8ab2\u7a0e\u5e81\u304c\u8ab2\u7a0e\u51e6\u5206\u3092\u884c\u3046\u969b\u306b\u3053\u306e\u901a\u9054\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3084\u3001\u7d0d\u7a0e\u8005\u304c\u4e0d\u5229\u306b\u306a\u308b\u3088\u3046\u306a\u614b\u69d8\u3067\u3053\u306e\u901a\u9054\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u5f97\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u4e0a\u8a18\u901a\u9054\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u70b9\u3082\u6307\u6458\u3055\u308c\u3066\u3044\u308b\uff08\u6cc9\u7d62\u4e5f\uff1d\u85e4\u672c\u525b\u5e73\u300e\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff01NFT \u30fb\u6697\u53f7\u8cc7\u7523\u306e\u7a0e\u52d9\u300f150\u9801\u4ee5\u4e0b\uff08\u4e2d\u592e\u7d4c\u6e08\u793e2022\uff09\u53c2\u7167\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u5b9f\u969b\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u8a8d\u8b58\u30fb\u8a3c\u660e\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18\u901a\u9054\u304c\u5b9a\u3081\u308b\u30eb\u30fc\u30eb\u3001\u3059\u306a\u308f\u3061\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u53ce\u5165\u91d1\u984d\u306e\uff15\uff05\u3068\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\uff15\uff05\u30eb\u30fc\u30eb\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3068\u3001\u5f53\u8a72\u30eb\u30fc\u30eb\u3092\u9069\u7528\u305b\u305a\u306b\u5b9f\u969b\u306e\u53d6\u5f97\u4fa1\u984d\u3067\u8a08\u7b97\u3059\u308b\u5834\u5408\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u306b\u76f8\u5f53\u306e\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u304d\u306b\u307e\u3067\u3001\u7a0e\u52d9\u7f72\u304c\u3053\u306e\uff15\uff05\u30eb\u30fc\u30eb\u306e\u9069\u7528\u3092\u8a8d\u3081\u308b\u306e\u304b\u3001\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1464.htm\" target=\"_blank\" rel=\"noopener\">No.1464\u300c\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u8cbb\u300d<\/a>\u300d\u306f\u3001\u300c\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306a\u3069\u306e\u53d6\u6271\u3044\u300d\u3068\u3057\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/18.htm#a-02\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905438\uff0d16<\/a>\u306e\u89e3\u8aac\u306b\u89e6\u308c\u308b\u3068\u3001\u5f97\u5fc3\u304c\u3044\u304f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905438\uff0d16\uff08\u571f\u5730\u5efa\u7269\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u8cbb\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 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3px;\">\u3014\u7701\u7565\u3015<\/p>\n<\/div>\n<p>\u3053\u306e\u901a\u9054\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u4e3b\u52d9\u8ab2\u306e\u8077\u54e1\u304c\u4ee3\u3005\u57f7\u7b46\u3092\u62c5\u5f53\u3057\u3066\u3044\u308b\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u9010\u6761\u89e3\u8aac\u306f\u3001\u300c\u53d6\u5f97\u8cbb\u3092\u8b72\u6e21\u53ce\u5165\u91d1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u3068\u8a08\u7b97\u3057\u3066\u3082\u8ab2\u7a0e\u4e0a\u7279\u306b\u5f0a\u5bb3\u304c\u306a\u3044\u3053\u3068\u300d\u3001\u300c\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u53d6\u5f97\u8cbb\u304c\u305d\u3082\u305d\u3082\u306a\u3044\u8b72\u6e21\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u8b72\u6e21\u53ce\u5165\u91d1\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u306e\u53d6\u5f97\u8cbb\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u8da3\u65e8\u3067\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u300d\u3053\u3068\u306b\u8a00\u53ca\u3057\u3066\u3044\u308b\uff08\u6a2b\u7530\u660e\u307b\u304b\u7de8\u300e\u4ee4\u548c\uff13\u5e74\u7248\u3000\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u9010\u6761\u89e3\u8aac\u300f503\u9801\uff08\u5927\u8535\u8ca1\u52d9\u5354\u4f1a2021\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u89e3\u8aac\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u4e3b\u89b3\u7684\u5224\u65ad\u306b\u3088\u3063\u3066\u3044\u304b\u3088\u3046\u306b\u3067\u3082\u306a\u308a\u305d\u3046\u306a\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u3068\u3044\u3046\u30e2\u30ce\u30b5\u30b7\u3068\u3001\u6063\u610f\u7684\u306a\u53d6\u6271\u3044\u3092\u884c\u3046\u969b\u306e\u6839\u62e0\u306b\u3082\u306a\u308a\u5f97\u308b\u901a\u9054\u306e\u8da3\u65e8\u89e3\u91c8\u306e\u5b58\u5728\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u304c\u3042\u308b\u5834\u5408\u306b\u307e\u3067\u4e0a\u8a18\u901a\u9054\u306e\u9069\u7528\u3092\u8a8d\u3081\u308b\u8da3\u65e8\u3067\u306f\u306a\u3044\u3068\u3057\u3066\u3001\u500b\u5225\u306e\u4e8b\u6848\u306b\u5fdc\u3058\u3066\u901a\u9054\u306e\u9069\u7528\u7bc4\u56f2\u3092\u9650\u5b9a\u3057\u3066\u3001\u3053\u308c\u3092\u4e0d\u9069\u7528\u3068\u3059\u308b\u3053\u3068\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u884c\u653f\u30ec\u30d9\u30eb\u3067\u306f\u5bb9\u6613\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u901a\u8ca8\u30fb\u30fb\u30fb\u901a\u8ca8\u306e\u5358\u4f4d\u53ca\u3073\u8ca8\u5e63\u306e\u767a\u884c\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u65e5\u9280\u6cd5\u30fb\u30fb\u30fb\u65e5\u672c\u9280\u884c\u6cd5<br \/>\n\u4fe1\u8a17\u30fb\u30fb\u30fb\u4fe1\u8a17\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u56fd\u7a0e\u5e81FAQ\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\" rel=\"noopener\">\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\uff08\u4ee4\u548c\uff14\u5e7412\u670822\u65e5\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u4e5d\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u9805\uff19\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6697\u53f7\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u304c\u3001\u53d6\u5f15\u5c65\u6b74\u3092\u6b8b\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8b72\u6e21\u3057\u305f\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[511,653],"backnumber":[2206],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 18:41:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260193"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=260193"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260193\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260193"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260193"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}