{"id":265400,"date":"2024-06-06T10:17:07","date_gmt":"2024-06-06T01:17:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265400"},"modified":"2024-06-05T13:40:59","modified_gmt":"2024-06-05T04:40:59","slug":"tax-article-553","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-553\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c44\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\u7b2c44\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\u7b2c43\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-550\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000\uff08\u6b21\u56de\uff09\u2192<\/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: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u88dc\u511f\u91d1\u306e\u975e\u8ab2\u7a0e\u6240\u5f97\u8a72\u5f53\u6027<\/strong><\/h4>\n<p>\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2461<\/span>\uff08<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c43\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-550\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u53c2\u7167\uff09\u306f\u300c\u8cc7\u7523\u306e\u640d\u5bb3\u306b\u57fa\u56e0\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1\u3084\u4e0d\u6cd5\u884c\u70ba\u305d\u306e\u4ed6\u7a81\u767a\u7684\u306a\u4e8b\u6545\u306b\u3088\u308a\u8cc7\u7523\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u3064\u304d\u652f\u6255\u3092\u53d7\u3051\u308b\u640d\u5bb3\u8ce0\u511f\u91d1\u300d\u3092\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u3053\u306e<span style=\"color: #cd853f;\">\u2461<\/span>\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\u4fdd\u967a\u91d1\u3067\u306f\u306a\u3044<span style=\"border-bottom: solid 1px 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style=\"border-bottom: solid 1px #b22222;\">\u4e0d\u6cd5\u884c\u70ba\u305d\u306e\u4ed6\u7a81\u767a\u7684\u306a\u4e8b\u6545\u3092\u539f\u56e0\u3068\u3057\u3066\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u8003\u3048\u3066\u3088\u3044<\/span>\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5358\u306a\u308b\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u306e\u50b5\u52d9\u4e0d\u5c65\u884c\u3068\u3057\u3066\u6349\u3048\u308b\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u8005\u304b\u3089\u307f\u3066\u4e0a\u8a18\u88dc\u511f\u91d1\u304c\u300c\u4e0d\u6cd5\u884c\u70ba\u305d\u306e\u4ed6\u7a81\u767a\u7684\u306a\u4e8b\u6545\u300d\u306b\u57fa\u56e0\u3059\u308b\u3082\u306e\u3068\u3044\u3048\u308b\u304b\u3068\u3044\u3063\u305f\u70b9\u306b\u3064\u3044\u3066\u3001\u7591\u554f\u3092\u63d0\u8d77\u3059\u308b\u4f59\u5730\u306f\u6b8b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2461<\/span>\uff08\u53ca\u3073<span style=\"color: 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#b22222;\">\u305d\u306e\u4ed6\u96d1\u6240\u5f97\u3084\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u88dc\u511f\u91d1\u306f\u540c\u9805\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u51fa\u3066\u304f\u308b<\/span>\uff08\u6240\u5f97\u533a\u5206\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c21\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-499\/\" target=\"_blank\" rel=\"noopener\">\u7b2c21\u56de<\/a>\u4ee5\u964d\u53c2\u7167\uff09\u3002\u8b72\u6e21\u6240\u5f97\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee495\u6761\u304c\u3001\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u53c8\u306f\u8cc7\u7523\u306e\u6d88\u6ec5\u3092\u4f34\u3046\u4e8b\u696d\u3067\u305d\u306e\u6d88\u6ec5\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3092\u7d04\u3057\u3066\u884c\u3046\u3082\u306e\u306e\u9042\u884c\u306b\u3088\u308a\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u3079\u304d\u8cc7\u7523\u304c\u6d88\u6ec5\u3092\u3057\u305f\u3053\u3068\uff08\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u305d\u306e\u4ed6\u5f53\u8a72\u8cc7\u7523\u306b\u3064\u3044\u3066\u7269\u6a29\u3092\u8a2d\u5b9a\u3057\u53c8\u306f\u50b5\u6a29\u304c\u6210\u7acb\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u305f\u3053\u3068\u3092\u9664\u304f\uff09\u306b\u4f34\u3044\u3001\u305d\u306e\u6d88\u6ec5\u306b\u3064\u304d\u4e00\u6642\u306b\u53d7\u3051\u308b\u88dc\u511f\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u3082\u306e\u306e\u984d\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u3068\u3055\u308c\u308b\u65e8\u5b9a\u3081\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a18\u88dc\u511f\u91d1\u306b\u306f\u540c\u6761\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: #333399;\">\u278b<\/span>\u306b\u3088\u308c\u3070\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee494\u6761\uff11\u9805\u306e\u9069\u7528\u304c\u3042\u308b\u8cc7\u7523\u306f\u3001\u305d\u306e\u696d\u52d9\u306b\u4fc2\u308b\u305f\u306a\u5378\u8cc7\u7523\u30fb\u6e96\u305f\u306a\u5378\u8cc7\u7523\u306a\u3069\u306b\u9650\u5b9a\u3055\u308c\u308b\u3002\u3053\u306e\u3053\u3068\u304b\u3089\u3001\u6b21\u306e\u70b9\u3092\u6307\u6458\u3067\u304d\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:#666699;\">\n\t\t<ul>\n<li>\u4e0a\u8a18\u88dc\u511f\u91d1\u306f\u3001<span style=\"border-bottom: solid 1px 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style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u980516\u53f7\u306e\u300c\u68da\u5378\u8cc7\u7523\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u308c\u306b\u6e96\u305a\u308b\u8cc7\u7523\u3068\u3057\u3066\u306e\u6e96\u305f\u306a\u5378\u8cc7\u7523\uff08\u6240\u4ee481\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b<\/span>\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u300c\u68da\u5378\u8cc7\u7523\u300d\u304b\u3089\u9664\u5916\u3055\u308c\u305f\u6697\u53f7\u8cc7\u7523\u304c\u6e96\u305f\u306a\u5378\u8cc7\u7523\u3068\u3057\u3066\u5fa9\u6d3b\u3092\u9042\u3052\u308b\u3088\u3046\u306a\u5f62\u306b\u306a\u308b\u304b\u3002<\/li>\n<li>\u6697\u53f7\u8cc7\u7523\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u980516\u53f7\u306e\u300c\u68da\u5378\u8cc7\u7523\u300d\u304b\u3089\u9664\u304b\u308c\u3066\u304a\u308a\u3001\u4e0a\u8a18\u306e\u6e96\u305f\u306a\u5378\u8cc7\u7523\u306b\u3082\u8a72\u5f53\u305b\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305d\u306e\u4ed6\u96d1\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u3059\u308b\u306a\u3089\u3070\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u304b\u3089\u306e\u4e0a\u8a18\u88dc\u511f\u91d1\u304c\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee494\u6761\uff11\u9805\u306b\u8a72\u5f53\u3057\u3066\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044<\/span>\u3053\u3068\u306b\u306a\u308b\uff08\u56fd\u7a0e\u5e81\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3067\u306f\u306a\u304f\u3001\u96d1\u6240\u5f97\u306e\u3046\u3061\u306e\u305d\u306e\u4ed6\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u89e3\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u53ca\u3073\u3001\u96d1\u6240\u5f97\u3092\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3068\u305d\u306e\u4ed6\u96d1\u6240\u5f97\u306b\u533a\u5206\u3059\u308b\u5b9f\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c31\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-524\/\" target=\"_blank\" rel=\"noopener\">\u7b2c31\u56de<\/a>\u30fb<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c32\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-525\/\" target=\"_blank\" rel=\"noopener\">\u7b2c32\u56de<\/a>\u53c2\u7167\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4e0a\u8a18\u88dc\u511f\u91d1\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee494\u6761\uff11\u9805\u306e\u9069\u7528\u95a2\u4fc2\u306f\u5fc5\u305a\u3057\u3082\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306e\u89e3\u91c8\u306b\u3088\u308a\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306e\u56de\u7b54\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u3067\u306f\u3001\u4e0a\u8a18\u88dc\u511f\u91d1\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee494\u6761\uff11\u9805\u306e\u9069\u7528\u95a2\u4fc2\u3092\u691c\u8a0e\u3057\u305f\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u4e0a\u8a18<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1525.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/a>\uff08<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c43\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-550\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u53c2\u7167\uff09\u306f\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u6b21\u306e\u70b9\u304b\u3089\u3059\u308c\u3070\u3001\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3082\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee494\u6761\uff11\u9805\u306e\u9069\u7528\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u4e0a\u8a18\u88dc\u511f\u91d1\u304c\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u7d50\u8ad6\u3092\u5c0e\u3044\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3055\u305d\u3046\u3067\u3042\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u278a<\/span>\u3000\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306f\u3001\u300c\u4e00\u822c\u7684\u306b\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u3067\u3042\u3063\u3066\u3082\u3001\u672c\u6765\u6240\u5f97\u3068\u306a\u308b\u3079\u304d\u3082\u306e\u307e\u305f\u306f\u5f97\u3079\u304b\u308a\u3057\u5229\u76ca\u3092\u55aa\u5931\u3057\u305f\u5834\u5408\u306b\u3053\u308c\u304c\u8ce0\u511f\u3055\u308c\u308b\u3068\u304d\u306f\u3001\u975e\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u300d\u3068\u8aac\u660e\u3057\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee494\u6761\uff11\u9805\u306b\u95a2\u3059\u308b\u8aac\u660e\u306f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\uff08\u540c\u9805\u306f\u3001\u300c\u6240\u5f97\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u53ce\u5165\u91d1\u984d\u300d\u306b\u4ee3\u308f\u308b\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u278b<\/span>\u3000\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306f\u3001\u6839\u62e0\u6cd5\u4ee4\u7b49\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd535\u6761\u306836\u6761\u3092\u63b2\u3052\u3066\u3044\u308b\u304c\u3001\u540c\u6cd5\u65bd\u884c\u4ee494\u6761\uff11\u9805\u3092\u63b2\u3052\u3066\u3044\u306a\u3044\u3053\u3068\uff08\u305f\u3060\u3057\u3001\u540c\u9805\u306f\u6240\u5f97\u7a0e\u6cd536\u6761\u306e\u5225\u6bb5\u306e\u5b9a\u3081\u3067\u306f\u3042\u308b\u3057\u3001\u305d\u3082\u305d\u3082\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u3092\u975e\u8ab2\u7a0e\u3068\u5b9a\u3081\u308b\u540c\u6cd5\uff19\u6761\uff11\u980518\u53f7\u3082\u63b2\u3052\u3089\u308c\u3066\u3044\u306a\u3044\uff09<\/p>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: #800000;\">\u278a<\/span>\u306b\u3064\u3044\u3066\u3001\u78ba\u304b\u306b\u3001\u88c1\u5224\u4f8b\u306e\u4e2d\u306b\u306f\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306e\u3059\u3079\u3066\u304c\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u305a\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u306f\u5b9f\u8cea\u7684\u306a\u610f\u5473\u3067\u306e\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u3067\u3042\u3063\u3066\u3001\u672c\u6765\u6240\u5f97\u3068\u306a\u308b\u3079\u304d\u3082\u306e\u3084\u5f97\u3079\u304b\u308a\u3057\u5229\u76ca\u3092\u55aa\u5931\u3057\u305f\u90e8\u5206\u304c\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306e\u540d\u76ee\u3067\u652f\u6255\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5b9f\u8cea\u7684\u306b\u306f\u6240\u5f97\u3092\u5f97\u305f\u306e\u3068\u540c\u4e00\u306e\u7d50\u679c\u3068\u306a\u308b\u304b\u3089\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u5f53\u305f\u3089\u306a\u3044<\/span>\u65e8\u3092\u5224\u793a\u3059\u308b\u3082\u306e\u3082\u5b58\u5728\u3059\u308b\uff08\u5927\u962a\u5730\u88c1\u662d\u548c41\u5e74\uff18\u6708\uff18\u65e5\u5224\u6c7a\u30fb\u7a0e\u8cc745\u53f7134\u9801\u3001\u672d\u5e4c\u9ad8\u88c1\u5e73\u6210\uff15\u5e74\uff17\u670820\u65e5\u5224\u6c7a\u30fb\u7a0e\u8cc7198\u53f7329\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3082\u3001\u540c\u69d8\u306e\u89e3\u91c8\u3092\u63a1\u7528\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u88dc\u8db3\u3059\u308b\u3068\u3001\u500b\u4eba\u304c\u640d\u5bb3\u8ce0\u511f\u91d1\u3084\u88dc\u511f\u91d1\u306a\u3069\u306e\u540d\u76ee\u3067\u53d6\u5f97\u3059\u308b\u91d1\u54e1\u306e\u6027\u683c\u306f\u7a2e\u3005\u60f3\u5b9a\u3055\u308c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u8907\u5408\u7684\u306a\u6027\u683c\u3092\u6709\u3059\u308b\u3082\u306e\u3082\u5b58\u5728\u3059\u308b\u3002<\/p>\n<p>\u540d\u76ee\u4e0a\u3001\u5f53\u4e8b\u8005\u9593\u3067\u640d\u5bb3\u3092\u8ce0\u511f\u3059\u308b\u305f\u3081\u306b\u652f\u6255\u3046\u3082\u306e\u3068\u660e\u78ba\u306b\u5408\u610f\u3055\u308c\u3066\u652f\u6255\u308f\u308c\u305f\u91d1\u54e1\u3067\u3042\u3063\u3066\u3082\u3001\u640d\u5bb3\u3084\u50b7\u5bb3\u304c\u5ba2\u89b3\u7684\u306b\u5b58\u5728\u3057\u306a\u3051\u308c\u3070\uff08\u5927\u962a\u5730\u88c1\u662d\u548c54\u5e74\uff15\u670831\u65e5\u5224\u6c7a\u30fb\u884c\u96c630\u5dfb\uff15\u53f71077\u9801\uff09\u3001\u305d\u3057\u3066\u3001\u3053\u308c\u3089\u306b\u57fa\u56e0\u3059\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u3001\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u640d\u5bb3\u304c\u5ba2\u89b3\u7684\u306b\u5b58\u5728\u3057\u305f\u3068\u3057\u3066\u3082\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u652f\u6255\u91d1\u306e\u7bc4\u56f2\u306f\u5f53\u4e8b\u8005\u304c\u5408\u610f\u3057\u3066\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u5168\u984d\u3067\u306f\u306a\u304f\u3001\u5ba2\u89b3\u7684\u306b\u767a\u751f\u3057\u53c8\u306f\u767a\u751f\u304c\u898b\u8fbc\u307e\u308c\u308b\u640d\u5bb3\u306e\u9650\u5ea6\u306b\u9650\u3089\u308c\u308b\u3068\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u898b\u89e3\u3082\u3042\u308b\uff08\u4e0a\u8a18\u5927\u962a\u5730\u88c1\u5224\u6c7a\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u304c\u4e0d\u6b63\u9001\u4fe1\u88ab\u5bb3\u306b\u906d\u3044\u3001\u9810\u304b\u3063\u305f\u6697\u53f7\u8cc7\u7523\u3092\u8fd4\u9084\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u304b\u3089\u3001\u640d\u5bb3\u81ea\u4f53\u304c\u5ba2\u89b3\u7684\u306b\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u69cb\u6210\u3092\u3068\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u3068\u3044\u3046\u540d\u76ee\u3067\u53d7\u9818\u3059\u308b\u91d1\u54e1\u3067\u3042\u3063\u3066\u3082\u3001\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u980518\u53f7\u306e\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u89e3\u91c8\u306f\u6210\u308a\u7acb\u3061\u3046\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3082\u3001\u540c\u53f7\u53ca\u3073\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee430\u6761\u306e\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306e\u89e3\u91c8\u3092\u884c\u3063\u305f\u306b\u3059\u304e\u305a\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5fc5\u305a\u3057\u3082\u6761\u6587\u306e\u6839\u62e0\u306a\u3057\u306b\u3001\u300c\u640d\u5bb3\u8ce0\u511f\u91d1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u3067\u3042\u3063\u3066\u3082\u3001\u672c\u6765\u6240\u5f97\u3068\u306a\u308b\u3079\u304d\u3082\u306e\u307e\u305f\u306f\u5f97\u3079\u304b\u308a\u3057\u5229\u76ca\u3092\u55aa\u5931\u3057\u305f\u5834\u5408\u306b\u3053\u308c\u304c\u8ce0\u511f\u3055\u308c\u308b\u3068\u304d\u306f\u3001\u975e\u8ab2\u7a0e\u306b\u306a\u3089\u306a\u3044\u300d\u3068\u89e3\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/span>\u3068\u3044\u3046\u898b\u65b9\u3082\u3042\u308a\u3048\u3088\u3046\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\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<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><\/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    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