{"id":265176,"date":"2024-04-25T10:16:50","date_gmt":"2024-04-25T01:16:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265176"},"modified":"2024-05-09T10:27:58","modified_gmt":"2024-05-09T01:27:58","slug":"tax-article-547","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-547\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c41\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\u7b2c41\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u6d0b\u5927\u5b66\u6cd5\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\u7b2c40\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-545\/\" 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\u7b2c42\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-549\/\" 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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>13\u3000\u8a50\u6b3a\u30fb\u76d7\u96e3\u7b49\u306b\u3088\u308b\u6697\u53f7\u8cc7\u7523\u306e\u640d\u5931\u2462\uff08\u96d1\u640d\u63a7\u9664\uff09<\/strong><\/h4>\n<p>\u500b\u4eba\u304c\u8a50\u6b3a\u3084\u30cf\u30c3\u30ad\u30f3\u30b0\u306b\u3088\u308b\u76d7\u96e3\u7b49\u306b\u3088\u308a\u3001\u81ea\u8eab\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u3067\u7ba1\u7406\u3057\u3066\u3044\u305f\u6697\u53f7\u8cc7\u7523\u3092\u5931\u3063\u305f\u5834\u5408\u306b\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3046\u308b\u306e\u304b\u3002<!--more--><\/p>\n<p>\u500b\u4eba\u53c8\u306f\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u4e00\u5b9a\u306e\u89aa\u65cf\u3067\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u8005\u304c\u6709\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u707d\u5bb3\u3001\u76d7\u96e3\u53c8\u306f\u6a2a\u9818\u306b\u3088\u308b\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408<\/span>\uff08\u305d\u306e\u707d\u5bb3\u7b49\u306b\u95a2\u9023\u3057\u3066\u305d\u306e\u5c45\u4f4f\u8005\u304c\u4e00\u5b9a\u306e\u3084\u3080\u3092\u3048\u306a\u3044\u652f\u51fa\u3092\u3057\u305f\u5834\u5408\u3092\u542b\u3080\uff09\u306b\u306f\u3001\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u5f53\u8a72\u640d\u5931\u306e\u91d1\u984d\u306e\u3046\u3061\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u3001\u305d\u306e\u5c45\u4f4f\u8005\u306e\u305d\u306e\u5e74\u5206\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\u53c8\u306f\u5c71\u6797\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd5\uff12\u2460\u4e8c\u5341\u4e03\u300172\u3001\u6240\u4ee4\uff19\u3002\u305f\u3060\u3057\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\uff12\u6761\u62ec\u5f27\u66f8\u306b\u3088\u308a\u3001\u540c\u6cd5\u306b\u3088\u308b\u8efd\u6e1b\u514d\u9664\u3068\u306e\u9078\u629e\u9069\u7528\u3068\u306a\u308b\uff09\u3002<\/p>\n<p>\u3053\u306e\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u304b\u3089\u306f\u3001\u68da\u5378\u8cc7\u7523\u3084\u4e8b\u696d\u7528\u8cc7\u7523\uff08\u6240\u6cd551\u2460\u300170\u2462\u3001\u6240\u4ee4140\uff09\u306e\u307b\u304b\u3001\u4ee5\u4e0b\u306b\u793a\u3059\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\uff08\u6240\u6cd562\u2460\u3001\u6240\u4ee4178\u2460\uff09\u304c\u9664\u304b\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u7af6\u8d70\u99ac\uff08\u4e00\u5b9a\u306e\u3082\u306e\u3092\u9664\u304f\uff09\u305d\u306e\u4ed6\u5c04\u3053\u3046\u7684\u884c\u70ba\u306e\u624b\u6bb5\u3068\u306a\u308b<strong><span style=\"font-size: 18px;\">\u52d5\u7523<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u901a\u5e38\u81ea\u5df1\u53ca\u3073\u81ea\u5df1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u306a\u3044\u5bb6\u5c4b\u3067\u4e3b\u3068\u3057\u3066\u8da3\u5473\u3001\u5a2f\u697d\u53c8\u306f\u4fdd\u990a\u306e\u7528\u306b\u4f9b\u3059\u308b\u76ee\u7684\u3067\u6240\u6709\u3059\u308b\u3082\u306e\u305d\u306e\u4ed6\u4e3b\u3068\u3057\u3066\u8da3\u5473\u3001\u5a2f\u697d\u3001\u4fdd\u990a\u53c8\u306f\u9451\u8cde\u306e\u76ee\u7684\u3067\u6240\u6709\u3059\u308b<strong><span style=\"font-size: 18px;\">\u8cc7\u7523<\/span><\/strong>\uff08<span style=\"color: #800080;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #800080;\">\u2462<\/span>\u306e\u52d5\u7523\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u751f\u6d3b\u306e\u7528\u306b\u4f9b\u3059\u308b<strong><span style=\"font-size: 18px;\">\u52d5\u7523<\/span><\/strong>\u3067\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee425\u6761\uff08\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u751f\u6d3b\u7528\u52d5\u7523\u306e\u7bc4\u56f2\uff09\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"color: #800080;\">\u2462<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u751f\u6d3b\u306e\u7528\u306b\u4f9b\u3059\u308b\u52d5\u7523\u3067\uff11\u500b\u53c8\u306f\uff11\u7d44\u306e\u4fa1\u984d\u304c30\u4e07\u5186\u3092\u8d85\u3048\u308b\u8cb4\u91d1\u5c5e\u3001\u66f8\u753b\u3001\u9aa8\u3068\u3046\u7b49\u300d\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u898b\u89e3\u3068\u3001\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u300c\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u306a\u52d5\u7523\u4ee5\u5916\u306e\u3059\u3079\u3066\u306e\u751f\u6d3b\u7528\u52d5\u7523\u300d\u3092\u610f\u5473\u3059\u308b\u3068\u3044\u3046\u898b\u89e3\u304c\u3042\u308b\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.2250\u300c\u640d\u76ca\u901a\u7b97\u300d<\/a>\u306f\u524d\u8005\u306e\u898b\u89e3\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u307f\u3048\u308b\u3002<\/span><\/p>\n<p>\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u8a72\u5f53\u6027\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6587\u5b57\u3069\u304a\u308a\u3001\u300c\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u300d\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u307e\u3063\u305f\u304f\u610f\u5473\u304c\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u3088\u308a\u5177\u4f53\u7684\u306b\u3001\u4e0a\u8a18\u306e<span style=\"color: #800080;\">\u2460<\/span>\u304b\u3089<span style=\"color: #800080;\">\u2462<\/span>\u306b\u63b2\u3052\u308b\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span>\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e<span style=\"color: #800080;\">\u2460<\/span>\u3068<span style=\"color: #800080;\">\u2462<\/span>\u306f\u52d5\u7523\u306a\u306e\u3067\u3001\u7121\u4f53\u7269\u3067\u3042\u308b\u6697\u53f7\u8cc7\u7523\u306f\u3053\u308c\u3089\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u7406\u89e3\u3092\u524d\u63d0\u3068\u3059\u308c\u3070\u3001\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e<span style=\"color: #800080;\">\u2461<\/span>\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306f\u3001\u901a\u5e38\u3001\u300c\u4e3b\u3068\u3057\u3066\u8da3\u5473\u3001\u5a2f\u697d\u3001\u4fdd\u990a\u53c8\u306f\u9451\u8cde\u306e\u76ee\u7684\u3067\u6240\u6709\u3059\u308b\u8cc7\u7523\u300d\u3067\u3042\u308b\u3068\u306f\u3044\u3044\u304c\u305f\u3044\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u901a\u5e38\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306f\u300c\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044<\/span>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-265177\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-1.png\" alt=\"\" width=\"1388\" height=\"710\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-1.png 1388w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-1-300x153.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-1-1024x524.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-1-768x393.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-1-600x307.png 600w\" sizes=\"(max-width: 1388px) 100vw, 1388px\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u6697\u53f7\u8cc7\u7523\u306f\u3001\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u4ee5\u5916\u3067\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u8cc7\u7523\uff08\u68da\u5378\u8cc7\u7523\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u3001\u7e70\u5ef6\u8cc7\u7523\u306e\u3046\u3061\u307e\u3060\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u3066\u3044\u306a\u3044\u90e8\u5206\u3001\u5c71\u6797\uff09\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3068\u3059\u308c\u3070\u3001\u7d50\u5c40\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u500b\u4eba\u304c\u81ea\u8eab\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u3067\u7ba1\u7406\u3057\u3066\u3044\u308b\u6697\u53f7\u8cc7\u7523\u306f\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u3046\u308b<\/span>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u96d1\u640d\u63a7\u9664\u306b\u304a\u3051\u308b\u640d\u5931\u306e\u539f\u56e0\u306f\u3001\u707d\u5bb3\u3001\u76d7\u96e3\u53c8\u306f\u6a2a\u9818\u306e\uff13\u3064\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u4e00\u822c\u306b\u8a50\u6b3a\u306e\u5834\u5408\u306b\u306f\u9069\u7528\u304c\u306a\u3044\u3068\u8aac\u660e\u3055\u308c\u308b\u304c\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u8a50\u6b3a\u3092\u4f34\u3046\u76d7\u96e3\u306b\u3088\u308b\u640d\u5931\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u306f\u6392\u9664\u3055\u308c\u306a\u3044<\/span>\u3067\u3042\u308d\u3046\u3002\u307e\u305f\u3001\u8a50\u6b3a\u306b\u3088\u308b\u640d\u5931\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6240\u5f97\u7a0e\u6cd551\u6761\uff14\u9805\u306b\u3088\u308b\u640d\u5931\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u6b8b\u3063\u3066\u3044\u308b\uff08\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c40\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-545\/\" target=\"_blank\" rel=\"noopener\">\u7b2c40\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u822c\u306b\u3001\u96d1\u640d\u63a7\u9664\u3067\u3044\u3046\u76d7\u96e3\u3092\u5211\u6cd5\u306e\u7a83\u76d7\u3068\u540c\u4e00\u306b\u6349\u3048\u305f\u3046\u3048\u3067\u305d\u306e\u5bfe\u8c61\u306f\u6709\u4f53\u7269\u306b\u9650\u308b\u3068\u7406\u89e3\u3059\u308b\u5411\u304d\u3082\u3042\u3063\u305f\u304c\u3001\u5c11\u306a\u304f\u3068\u3082\u3001\u6709\u4f53\u7269\u3067\u306f\u306a\u3044\u30c7\u30b8\u30bf\u30eb\u30a2\u30fc\u30c8\u306b\u7d10\u4ed8\u3051\u305fNFT\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/0022012-080.pdf\" target=\"_blank\" rel=\"noopener\">NFT\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08FAQ\uff09<\/a>\u300d\uff08\u4ee4\u548c\uff15\u5e74\uff11\u670813\u65e5\uff09\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/0022012-080.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u554f\uff15<\/a>\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u96d1\u640d\u63a7\u9664\u3067\u3044\u3046\u76d7\u96e3\u306e\u5bfe\u8c61\u3092\u6709\u4f53\u7269\u306b\u9650\u5b9a\u3057\u3066\u8003\u3048\u3066\u306f\u3044\u306a\u3044<\/span>\u3053\u3068\u3092\u524d\u63d0\u3068\u3059\u308b\u3088\u3046\u306a\u89e3\u8aac\u3092\u884c\u3063\u3066\u3044\u308b\uff08\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-481\/\" target=\"_blank\" rel=\"noopener\">\u7b2c13\u56de<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u640d\u5931\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3082\u306e\u306b\u3088\u308a\u88dc\u3066\u3093\u3055\u308c\u308b\u90e8\u5206\u306e\u91d1\u984d\u304c\u9664\u304b\u308c\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u662d\u548c37\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u4e8b\u696d\u7528\u56fa\u5b9a\u8cc7\u7523\u306e\u640d\u5931\u3084\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u306e\u640d\u5931\u304c\u9664\u304b\u308c\u305f\u8da3\u65e8\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08\u67ff\u8c37\u662d\u7537\u300c\u6240\u5f97\u7a0e\u5236\u306e\u6574\u5099\u306b\u95a2\u3059\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u7a0e\u7d4c\u901a\u4fe117\u5dfb\uff16\u53f751\u9801\u53c2\u7167\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-265178\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-2.png\" alt=\"\" width=\"1261\" height=\"505\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-2.png 1261w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-2-300x120.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-2-1024x410.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-2-768x308.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/ango_nft41-2-600x240.png 600w\" sizes=\"(max-width: 1261px) 100vw, 1261px\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u640d\u5931\u306e\u91d1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u640d\u5931\u3092\u751f\u3058\u305f\u76f4\u524d\u306e\u305d\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u30d9\u30fc\u30b9\uff08\u640d\u5931\u3092\u751f\u3058\u305f\u6642\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u305d\u306e\u8cc7\u7523\u306e\u4fa1\u984d\uff09\u3067\u8a08\u7b97\u3059\u308b<\/span>\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u4ee4206\u2462\u67f1\u66f8\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u304b\u3089\u751f\u6d3b\u306b\u901a\u5e38\u5fc5\u8981\u3067\u306a\u3044\u8cc7\u7523\u304c\u9664\u5916\u3055\u308c\u3066\u300c\u751f\u6d3b\u7528\u8cc7\u7523\u7b49\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u62c5\u7a0e\u529b\u306e\u6e1b\u6bba\u306e\u5ea6\u5408\u3082\u5927\u304d\u304f\u3001\u65e9\u6025\u306a\u56de\u5fa9\u3092\u5fc5\u8981\u3068\u3059\u308b\u3053\u3068\u3092\u52d8\u6848\u3057\u3066\u5f93\u6765\u306e\u53d6\u6271\u3044\u3069\u304a\u308a\u6642\u4fa1\u306b\u3088\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u300d\u3082\u306e\u3067\u3042\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08\u67ff\u8c37\u30fb\u524d\u63b2\u89e3\u8aac52\u9801\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u6642\u4fa1\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3053\u3068\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066\u3001\u305d\u306e\u8cc7\u7523\u304c\u4f7f\u7528\u53c8\u306f\u671f\u9593\u306e\u7d4c\u904e\u306b\u3088\u308a\u6e1b\u4fa1\u3059\u308b\u3082\u306e\uff08\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u640d\u5931\u306e\u751f\u3058\u305f\u65e5\u306b\u305d\u306e\u6e1b\u4fa1\u8cc7\u7523\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u3092\u3057\u305f\u3068\u304d\u306b\u305d\u306e\u6e1b\u4fa1\u8cc7\u7523\u306e\u53d6\u5f97\u8cbb\u3068\u3055\u308c\u308b\u91d1\u984d\u76f8\u5f53\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u3044\u308f\u3086\u308b<span style=\"border-bottom: solid 1px #b22222;\">\u7c3f\u4fa1\u30d9\u30fc\u30b9\u3067\u640d\u5931\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3067\u304d\u308b<\/span>\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u4ee4206\u2462\uff09\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621026\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/explanation\/pdf\/p0097_0137.pdf#page=13\" target=\"_blank\" rel=\"noopener\">109\u9801<\/a>\uff09\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306e\u5834\u5408\u306b\u306f\u3001\u7c3f\u4fa1\u30d9\u30fc\u30b9\u3067\u306f\u306a\u304f\u3001\u6642\u4fa1\u30d9\u30fc\u30b9\u3067<\/span>\u640d\u5931\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<br \/>\n\u306a\u304a\u3001\u6240\u5f97\u7a0e\u6cd551\u6761\uff11\u9805\u3084\uff14\u9805\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u640d\u5931\u306e\u984d\u306f\u3001\u57fa\u672c\u7684\u306b\u7c3f\u4fa1\u30d9\u30fc\u30b9\u3067\u3042\u308b\uff08\u6240\u4ee4142\u3001143\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/09\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a51\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\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\u6c7a\u6e08\u30fb\u30fb\u30fb\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<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\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u6cd5\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u4ee4\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u898f\u5247\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<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\uff15\u5e7412\u670825\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 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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>\u500b\u4eba\u304c\u8a50\u6b3a\u3084\u30cf\u30c3\u30ad\u30f3\u30b0\u306b\u3088\u308b\u76d7\u96e3\u7b49\u306b\u3088\u308a\u3001\u81ea\u8eab\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u3067\u7ba1\u7406\u3057\u3066\u3044\u305f\u6697\u53f7\u8cc7\u7523\u3092\u5931\u3063\u305f\u5834\u5408\u306b\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3046\u308b\u306e\u304b\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":[511,653,519,444],"backnumber":[2297],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-25 07:52:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265176"}],"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=265176"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265176\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265176"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265176"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}