{"id":265627,"date":"2024-07-04T10:16:54","date_gmt":"2024-07-04T01:16:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265627"},"modified":"2024-07-18T10:34:45","modified_gmt":"2024-07-18T01:34:45","slug":"tax-article-559","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-559\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c46\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\u7b2c46\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\u7b2c45\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-556\/\" 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\u7b2c47\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-560\/\" 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: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u5be9\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a2\u3000\u6cd5\u4ee4\u89e3\u91c8<\/h4>\n<p>\u5be9\u5224\u6240\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u8ab2\u7a0e\u51e6\u5206\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px 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#b22222;\">\u8acb\u6c42\u4eba\u304c\u7a4d\u6975\u7684\u306b\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u5931\u306e\u91d1\u984d\u3092\u4e3b\u5f35\u7acb\u8a3c\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u640d\u5931\u306e\u91d1\u984d\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u304c\u4e8b\u5b9f\u4e0a\u63a8\u8a8d\u3055\u308c\u308b<\/span>\u3068\u3057\u3066\u3044\u308b\u3002<!--more--><\/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>\u8ab2\u7a0e\u51e6\u5206\u306b\u304a\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u539f\u51e6\u5206\u5e81\u304c\u305d\u306e\u8ab2\u7a0e\u8981\u4ef6\u4e8b\u5b9f\u306b\u3064\u3044\u3066\u306e\u4e3b\u5f35\u7acb\u8a3c\u8cac\u4efb\u3092\u8ca0\u3044\u3001\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u5931\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u3082\u3001\u539f\u51e6\u5206\u5e81\u304c\u305d\u306e\u4e3b\u5f35\u7acb\u8a3c\u8cac\u4efb\u3092\u8ca0\u3046\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<br 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #cd853f;\">\u2460<\/span>\u6697\u53f7\u8cc7\u7523\u306e\u73fe\u7269\u53d6\u5f15<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-bottom: 20px; margin-top: -15px;\">\u672c\u4ef6\u5404\u53d6\u5f15\u6240\u306e\u8acb\u6c42\u4eba\u53e3\u5ea7\u306b\u4fc2\u308b\u53d6\u5f15\u660e\u7d30\u7b49\u306b\u57fa\u3065\u304d\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u4fa1\u984d\u304b\u3089\u58f2\u5374\u539f\u4fa1\u3092\u63a7\u9664\u3057\u3001\u640d\u76ca\u3092\u8a08\u7b97<\/p>\n<p>\u58f2\u5374\u4fa1\u984d\uff1a\u58f2\u5374\u6642\u306e\u30ec\u30fc\u30c8\u3067\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d<br 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-bottom: 20px; margin-top: -15px;\">\u5404\u30dc\u30fc\u30ca\u30b9\uff08\u672c\u4ef6\u5404\u53d6\u5f15\u6240\u304b\u3089\u53d6\u5f97\u3057\u305f\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u30dc\u30fc\u30ca\u30b9\u3001\u30ed\u30b0\u30a4\u30f3\u30dc\u30fc\u30ca\u30b9\u53ca\u3073\u53d6\u5f15\u624b\u6570\u6599\u30de\u30a4\u30ca\u30b9\u30dc\u30fc\u30ca\u30b9\uff09\u306b\u3064\u3044\u3066\u3001\u672c\u4ef6\u5404\u53d6\u5f15\u6240\u306e\u8acb\u6c42\u4eba\u53e3\u5ea7\u306b\u4fc2\u308b\u53d6\u5f15\u660e\u7d30\u7b49\u306b\u57fa\u3065\u304d\u3001\u53d6\u5f97\u4fa1\u984d\u3092\u8a08\u7b97<\/p>\n<p>\u53d6\u5f97\u4fa1\u984d\uff1a\u53d6\u5f97\u6642\u306e\u30ec\u30fc\u30c8\u3067\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"border-bottom: solid 1px #b22222;\">\u3053\u306e\u3088\u3046\u306a\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306e\u53c8\u306f\u4ed6\u306e\u4e00\u822c\u7684\u306a\u8cc7\u7523\u306e\u53d6\u5f15\u3068\u540c\u69d8\u306e\u7d4c\u9a13\u5247\u3067\u6349\u3048\u3066\u3088\u3044\u304b\u306f\u8b70\u8ad6\u306e\u4f59\u5730\u304c\u3042\u308b<\/span>\u3002<\/p>\n<p>\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u3001\u7acb\u8a3c\u8cac\u4efb\u53ca\u3073\u4e8b\u5b9f\u4e0a\u306e\u63a8\u8a8d\u306e\u8aac\u660e\u3092\u7701\u7565\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u8acb\u6c42\u4eba\u306f\u3001\u300c\u56fd\u5185\u53d6\u5f15\u6240\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u640d\u76ca\u306f\u304a\u304a\u3080\u306d\u539f\u51e6\u5206\u5e81\u306e\u8abf\u67fb\u5185\u5bb9\u306e\u3068\u304a\u308a\u3060\u3068\u601d\u3046\u300d\u3001\u300c\u6d77\u5916\u53d6\u5f15\u306e\u640d\u5931\u306f\u5fae\u5c11\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u3042\u307e\u308a\u4e3b\u5f35\u3059\u308b\u6c17\u3082\u306a\u3044\u300d\u3001\u300c\u53d6\u5f15\u306b\u4f7f\u7528\u3057\u3066\u3044\u305f\u30a2\u30ab\u30a6\u30f3\u30c8ID\u53ca\u3073\u30d1\u30b9\u30ef\u30fc\u30c9\u3082\u5931\u5ff5\u3057\u3066\u304a\u308a\u3001\u53d6\u5f15\u5c65\u6b74\u306e\u78ba\u8a8d\u304c\u3067\u304d\u306a\u3044\u300d\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u304b\u3064\u3001\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3092\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u3092\u8003\u616e\u3059\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u306e\u4e0a\u8a18\u4e3b\u5f35\u3092\u8a8d\u3081\u306a\u304b\u3063\u305f\u5be9\u5224\u6240\u306e\u5224\u65ad\u306f\u59a5\u5f53\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u3068\u3057\u3066\u306f\u3001\u7acb\u8a3c\u8cac\u4efb\u306e\u6240\u5728\u3084\u5e33\u7c3f\u66f8\u985e\u306e\u5099\u4ed8\u3051\u7b49\u306e\u7fa9\u52d9\u306e\u3044\u304b\u3093\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u81ea\u3089\u304c\u884c\u3063\u305f\u53d6\u5f15\u7b49\u306b\u95a2\u3059\u308b\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u8cc7\u6599\u3092\u53ce\u96c6\u30fb\u4fdd\u5168\u3057\u3066\u304a\u304f\u3079\u304d\u3067\u3042\u308b\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><\/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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