{"id":267906,"date":"2025-02-27T10:19:45","date_gmt":"2025-02-27T01:19:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267906"},"modified":"2025-03-13T10:28:35","modified_gmt":"2025-03-13T01:28:35","slug":"tax-article-596","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-596\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c62\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\u7b2c62\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\u7b2c61\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-594\/\" 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\u7b2c63\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-597\/\" 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\u30a6\uff09\u3000\u300c\u91d1\u92ad\u4fe1\u8a17\u3067\u3001\u5171\u540c\u3057\u306a\u3044\u591a\u6570\u306e\u59d4\u8a17\u8005\u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u5408\u540c\u3057\u3066\u904b\u7528\u3059\u308b\u3082\u306e\u300d\u53ca\u3073\u300c\u4fe1\u8a17\u300d\u7b49\u8a72\u5f53\u6027<\/strong><\/p>\n<p>\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3001\u672c\u4fe1\u8a17\u306f\u3001\u5408\u540c\u904b\u7528\u4fe1\u8a17\u306e\u5b9a\u7fa9\u306e\u3046\u3061\u300c\u91d1\u92ad\u4fe1\u8a17\u3067\u3001\u5171\u540c\u3057\u306a\u3044\u591a\u6570\u306e\u59d4\u8a17\u8005\u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u5408\u540c\u3057\u3066\u904b\u7528\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u90e8\u5206\u3082\u6e80\u305f\u3055\u306a\u3044\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u300c\u5171\u540c\u3057\u306a\u3044\u591a\u6570\u306e\u59d4\u8a17\u8005\u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u5408\u540c\u3057\u3066\u904b\u7528\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u90e8\u5206\u306b\u95a2\u3057\u3066\u88dc\u8db3\u3059\u308b\u3068\u3001\u3053\u3053\u3067\u3044\u3046\u59d4\u8a17\u8005\u306f\u4fe1\u8a17\u6cd5\uff12\u6761\uff13\u9805\u306e\u59d4\u8a17\u8005\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u305f\u6982\u5ff5\u3067\u3042\u308a\u3001\u4fe1\u8a17\u3092\u8a2d\u5b9a\u3059\u308b\u8005\u3092\u610f\u5473\u3059\u308b\u3068\u89e3\u3055\u308c\u308b\u3002<!--more--><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4fe1\u8a17\u5951\u7d04\u306e\u65b9\u6cd5\u306b\u3088\u308a\u4fe1\u8a17\u3092\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u7279\u5b9a\u306e\u8005\u3068\u306e\u9593\u3067\u3001\u5f53\u8a72\u7279\u5b9a\u306e\u8005\u306b\u5bfe\u3057\u8ca1\u7523\u306e\u8b72\u6e21\u3001\u62c5\u4fdd\u6a29\u306e\u8a2d\u5b9a\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u306e\u51e6\u5206\u3092\u3059\u308b\u65e8\u4e26\u3073\u306b\u5f53\u8a72\u7279\u5b9a\u306e\u8005\u304c\u4e00\u5b9a\u306e\u76ee\u7684\u306b\u5f93\u3044\u8ca1\u7523\u306e\u7ba1\u7406\u53c8\u306f\u51e6\u5206\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5f53\u8a72\u76ee\u7684\u306e\u9054\u6210\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u884c\u70ba\u3092\u3059\u3079\u304d\u65e8\u306e\u5951\u7d04\uff08\u4fe1\u8a17\u5951\u7d04\uff09\u3092\u7de0\u7d50\u3059\u308b\u65b9\u6cd5\u300d\u306b\u3088\u308a\u3001\u4fe1\u8a17\u3092\u3059\u308b\u8005\u304c\u59d4\u8a17\u8005\u306b\u8a72\u5f53\u3059\u308b\uff08\u4fe1\u8a17\uff12\u2463\u3001\uff13\u4e00\u3002\u4fe1\u8a17\u5ba3\u8a00\u306e\u5834\u5408\u306f\u4fe1\u8a17\uff13\u4e09\uff09\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u306b\u3001\u65e5\u672c\u306eETF\u306e\u4ed5\u7d44\u307f\u3082\u4f75\u305b\u8003\u616e\u3059\u308b\u3068\u3001\u672c\u4fe1\u8a17\u306e\u59d4\u8a17\u8005\u306f\u4fe1\u8a17\u3092\u8a2d\u5b9a\u3057\u3001\u7ba1\u7406\u3057\u3066\u3044\u308b\u30b9\u30dd\u30f3\u30b5\u30fc\uff08Bitwise Investment Advisers, LLC\uff09\u3067\u3042\u308b\u3068\u3044\u3046\u898b\u65b9\u304c\u51fa\u3066\u304f\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002\u3053\u306e\u3088\u3046\u306a\u7406\u89e3\u304c\u6b63\u3057\u3044\u3068\u3059\u308b\u3068\u3001\u672c\u4fe1\u8a17\u306f\u300c\u5171\u540c\u3057\u306a\u3044\u591a\u6570\u306e\u59d4\u8a17\u8005\u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u5408\u540c\u3057\u3066\u904b\u7528\u3059\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\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\u672c\u9023\u8f09<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\/\" target=\"_blank\" rel=\"noopener\">\u7b2c47\u56de<\/a>\u306e\u300c\u7c73\u56fd\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3ETF\u6bd4\u8f03\u8868\u300d\u3067\u793a\u3057\u305f11\u9298\u67c4\u306e\u76ee\u8ad6\u898b\u66f8\u3084\u4fe1\u8a17\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u300csettlor\u300d\u3001\u300ctrustor\u300d\u3001\u300cdonor\u300d\u3001\u300ccreator\u300d\u306a\u3069\u306e\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u304a\u3089\u305a\uff08\u7c73\u56fd\u9023\u90a6\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u30b0\u30e9\u30f3\u30bf\u30fc\u30c8\u30e9\u30b9\u30c8\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306e\u6587\u8108\u3067\u300cgrantor\u300d\u3068\u3044\u3046\u8a9e\u304c\u4f7f\u308f\u308c\u3066\u3044\u308b\u306b\u3059\u304e\u306a\u3044\uff09\u3001\u3069\u306e\u5f53\u4e8b\u8005\u304c\u59d4\u8a17\u8005\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u304c\u554f\u984c\u3068\u306a\u308b\u3002\u306a\u304a\u3001<a href=\"https:\/\/www.sec.gov\/Archives\/edgar\/data\/1869699\/000119312523297571\/d549524dex31.htm\" target=\"_blank\" rel=\"noopener\">ARK 21Shares Bitcoin ETF<\/a>\u306b\u3064\u3044\u3066\u306f\u3001\u4fe1\u8a17\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u3001\u30b9\u30dd\u30f3\u30b5\u30fc\u304c\u5408\u8a08\uff11\u30c9\u30eb\u3092\u672c\u4fe1\u8a17\u306b\u79fb\u8ee2\u3057\uff08assigns, transfers, conveys and sets over to the Trust\uff09\u3001\u53d7\u8a17\u8005\u304c\u3053\u308c\u3092\u4fe1\u8a17\u3068\u3057\u3066\u53d7\u9818\u3057\u305f\u3053\u3068\u3092\u8a8d\u3081\u3001\u3053\u308c\u304c\u6700\u521d\u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u69cb\u6210\u3059\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u4eee\u306b\u3001\u30d0\u30b9\u30b1\u30c3\u30c8\u306e\u8cfc\u5165\u3092\u901a\u3058\u3066\u3001\u672c\u4fe1\u8a17\u306b\u4fe1\u8a17\u8ca1\u7523\u3068\u3057\u3066\u73fe\u91d1\u3092\u62e0\u51fa\u3057\u3066\u3044\u308b\u6307\u5b9a\u53c2\u52a0\u8005\uff08\u53c8\u306f\u30b7\u30fc\u30c9\u30ad\u30e3\u30d4\u30bf\u30eb\u6295\u8cc7\u5bb6\uff09\u3092\u59d4\u8a17\u8005\u3067\u3042\u308b\u3068\u89e3\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u73fe\u6642\u70b9\u3067\u306f\u6307\u5b9a\u53c2\u52a0\u8005\u306f\uff13\u793e\uff08\u30b7\u30fc\u30c9\u30ad\u30e3\u30d4\u30bf\u30eb\u6295\u8cc7\u5bb6\u306f\uff11\u793e\uff09\u306e\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6307\u5b9a\u53c2\u52a0\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001SEC\u306b\u767b\u9332\u3055\u308c\u305f\u30d6\u30ed\u30fc\u30ab\u30fc\u30fb\u30c7\u30a3\u30fc\u30e9\u30fc\u3001\u8a3c\u5238\u53d6\u5f15\u306b\u5f93\u4e8b\u3059\u308b\u305f\u3081\u306e\u767b\u9332\u306e\u5fc5\u8981\u304c\u306a\u3044\u9280\u884c\u305d\u306e\u4ed6\u306e\u91d1\u878d\u6a5f\u95a2\u3067\u3042\u308a\u3001\u304b\u3064\u3001DTC\u306e\u53c2\u52a0\u8005\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u672c\u4fe1\u8a17\u306e\u95a2\u4fc2\u8005\u3067\u300c\u5171\u540c\u3057\u306a\u3044\u591a\u6570\u300d\u306e\u8005\u3068\u306a\u308a\u3046\u308b\u306e\u306f\u4e00\u822c\u306e\u6295\u8cc7\u5bb6\uff08\u53d7\u76ca\u8005\uff09\u306e\u307f\u3067\u3042\u308b\u304c\u3001\u76ee\u8ad6\u898b\u66f8\u3084\u4fe1\u8a17\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u672c\u4fe1\u8a17\u306e\u59d4\u8a17\u8005\u3067\u3042\u308b\u3068\u3044\u3046\u8a18\u8ff0\u306f\u306a\u304f\u3001\u4ed6\u306b\u300c\u5171\u540c\u3057\u306a\u3044\u591a\u6570\u306e\u59d4\u8a17\u8005\u300d\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u3092\u793a\u5506\u3059\u308b\u3088\u3046\u306a\u8a18\u8ff0\u3082\u898b\u5f53\u305f\u3089\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4fe1\u8a17\u306f\u3001\u5171\u540c\u3057\u306a\u3044\u300c\u591a\u6570\u306e\u59d4\u8a17\u8005\u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u5408\u540c\u3057\u3066\u904b\u7528\u3059\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044<\/span>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5\u5b9a\u4fe1\u8a17\u3084\u305d\u306e\u59d4\u8a17\u8005\u306e\u610f\u7fa9\u3001\u65e5\u672c\u6cd5\u306b\u304a\u3051\u308b\u4fe1\u8a17\u3084\u59d4\u8a17\u8005\u306e\u6982\u5ff5\u3068\u306e\u9069\u5408\u6027\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u691c\u8a0e\u3059\u308b\u4f59\u5730\u306f\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-267907\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-1.png\" alt=\"\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3068\u306f\u3001\u300c\u4fe1\u8a17\u4f1a\u793e\uff08\u517c\u55b6\u6cd51\u67611\u9805\u306b\u898f\u5b9a\u3059\u308b\u4fe1\u8a17\u696d\u52d9\u3092\u55b6\u3080\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u3092\u542b\u3080\uff09\u304c\u5f15\u304d\u53d7\u3051\u305f \u91d1\u92ad\u4fe1\u8a17 \u3067\u3001\u5171\u540c\u3057\u306a\u3044 \u591a\u6570\u306e\u59d4\u8a17\u8005 \u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u5408\u540c\u3057\u3066\u904b\u7528\u3059\u308b\u3082\u306e\u300d\u3092\u3044\u3046\u3002\u305f\u3060\u3057\u3001 \u6295\u4fe1\u6cd52\u67612\u9805\u306e\u59d4\u8a17\u8005\u975e\u6307\u56f3\u578b\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u3053\u308c\u306b\u985e\u3059\u308b\u5916\u56fd\u6295\u8cc7\u4fe1\u8a17\u3001 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text-indent: 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title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c58\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-589\/\" target=\"_blank\" rel=\"noopener\">\u7b2c58\u56de<\/a>\u53c2\u7167\uff09\u306b\u9069\u5408\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u691c\u8a0e\u8996\u70b9\u3092\u6301\u3064\u3053\u3068\u3082\u91cd\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3002<\/p>\n<p>\u7d50\u5c40\u3001\u30c7\u30e9\u30a6\u30a7\u30a2\u5dde\u6cd5\u5b9a\u4fe1\u8a17\u6cd5\u306e\u898f\u5f8b\u5185\u5bb9\u3001\u76ee\u8ad6\u898b\u66f8\u3084\u4fe1\u8a17\u5951\u7d04\u66f8\u7b49\u306e\u5185\u5bb9\u3082\u542b\u3081\u3066\u3001\u3055\u3089\u306b\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-267908\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-2.png\" alt=\"\u5c11\u306a\u304f\u3068\u3082\u793e\u50b5\u7b49\u632f\u66ff\u6cd5\u306e\u632f\u66ff\u5236\u5ea6\u306b\u985e\u4f3c\u3057\u305f\u632f\u66ff\u5f0f\u3092\u63a1\u7528\u3057\u3001\uff08\u96fb\u78c1\u7684\u65b9\u5f0f\u306b\u3088\u308a\uff09\u53d7\u76ca\u6a29\u3092\u767a\u884c\u3059\u308b\u5b9a\u3081\u306e\u3042\u308b\u5916\u56fd\u4fe1\u8a17\u3082\u542b\u307e\u308c\u308b\u3068\u3059\u308b\u898b\u89e3\u304c\u89e3\u91c8\u8ad6\u3068\u3057\u3066\u6210\u308a\u7acb\u3064\" width=\"1487\" height=\"594\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-2.png 1487w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-2-300x120.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-2-1024x409.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-2-768x307.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/ango_nft62-2-600x240.png 600w\" sizes=\"(max-width: 1487px) 100vw, 1487px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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Arca\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u3002\u3088\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4ef6\u6301\u5206\u306f\u3001\u682a\u5f0f\u7b49\u3067\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u985e\u3059\u308b\u3082\u306e\u306b\u8a72\u5f53\u3059\u308b<\/span>\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"border-bottom: solid 1px #b22222;\">\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304c\u672c\u4ef6\u6301\u5206\u3092\u7c73\u56fd\u306e\u5e02\u5834\u3067\u8cfc\u5165\u3057\u3001\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u672c\u4ef6\u5206\u96e2\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u304c\u3042\u308b<\/span>\u3053\u3068\u306b\u306a\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 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\/>\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>\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3001\u672c\u4fe1\u8a17\u306f\u3001\u5408\u540c\u904b\u7528\u4fe1\u8a17\u306e\u4e0a\u8a18\u5b9a\u7fa9\u306e\u3046\u3061\u300c\u91d1\u92ad\u4fe1\u8a17\u3067\u3001\u5171\u540c\u3057\u306a\u3044\u591a\u6570\u306e\u59d4\u8a17\u8005\u306e\u4fe1\u8a17\u8ca1\u7523\u3092\u5408\u540c\u3057\u3066\u904b\u7528\u3059\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u90e8\u5206\u3082\u6e80\u305f\u3055\u306a\u3044\u3068\u89e3\u3055\u308c\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":[511,653,532,446],"backnumber":[2372],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-25 10:21:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267906"}],"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=267906"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267906\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267906"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267906"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}