{"id":268499,"date":"2025-05-15T10:14:39","date_gmt":"2025-05-15T01:14:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268499"},"modified":"2025-05-29T10:18:36","modified_gmt":"2025-05-29T01:18:36","slug":"tax-article-607","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-607\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c67\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\u7b2c67\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u6d0b\u5927\u5b66\u6cd5\u5b66\u90e8\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\u7b2c66\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-605\/\" 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\u7b2c68\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-610\/\" 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>27\u3000DeFi\u53d6\u5f15\u3068\u8ab2\u7a0e\u2461\uff1a\u6d41\u52d5\u6027\u4f9b\u7d66\u958b\u59cb\u306f\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u304b<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u500b\u4eba\u304c\u884c\u3046DeFi\u53d6\u5f15\u306e\u5165\u308a\u53e3\u5834\u9762\u3068\u3082\u3044\u3046\u3079\u304d\u30c8\u30fc\u30af\u30f3\u306e\u79fb\u8ee2\u3001\u3068\u308a\u308f\u3051<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u306e\u6d41\u52d5\u6027\u4f9b\u7d66\u306e\u958b\u59cb\u3084\u30e9\u30c3\u30d7\u306f\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\uff08\u542b\u307f\u640d\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u5951\u6a5f\u3068\u306a\u308b\u4e8b\u8c61\uff09\u3067\u3042\u308b\u304b\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u542b\u307f\u640d\u76ca\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u53cd\u6620\u3055\u305b\u308b\u4e8b\u8c61\u3067\u3042\u308b\u304b<\/span>\u3068\u3044\u3046\u70b9\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u6d41\u52d5\u6027\u4f9b\u7d66\u306e\u958b\u59cb\u3084\u30e9\u30c3\u30d7\u306b\u4fc2\u308b\u5404\u6642\u70b9\u306e\u51e6\u7406\u306f\u3001\u305d\u308c\u305e\u308c\u6d41\u52d5\u6027\u306e\u4f9b\u7d66\u3092\u89e3\u9664\u3059\u308b\u53c8\u306f\u30e9\u30c3\u30d7\u3068\u306f\u9006\u306b\u30a2\u30f3\u30e9\u30c3\u30d7\u3059\u308b\u5834\u5408\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3068\u3082\u76f8\u307e\u3063\u3066\u3001\u95a2\u4fc2\u8005\u306e\u95a2\u5fc3\u304c\u9ad8\u3044\u8ad6\u70b9\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4ed6\u56fd\u306e\u72b6\u6cc1\u3082\u6982\u89b3\u3059\u308b\u9650\u308a\u3001DeFi\u53d6\u5f15\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u660e\u8a18\u3059\u308b\u6cd5\u4ee4\u304c\u306a\u304f\u3001\u8ab2\u7a0e\u5e81\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3082\u4e4f\u3057\u3044\u3002\u3053\u306e\u305f\u3081\u3001\u6697\u53f7\u8cc7\u7523\u306e\u640d\u76ca\u8a08\u7b97\u30bd\u30d5\u30c8\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3082\u542b\u3081\u3066\u3001\u3053\u306e\u70b9\u306b\u95a2\u3057\u3066\u7a4d\u6975\u30fb\u6d88\u6975\u4e21\u65b9\u306e\u898b\u89e3\u304c\u3042\u308b\u3002\u4e21\u8ad6\u4f75\u8a18\u3055\u308c\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u8ab2\u7a0e\u30ea\u30b9\u30af\u3092\u8e0f\u307e\u3048\u305f\u4fdd\u5b88\u7684\u898b\u5730\u7b49\u304b\u3089\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u53d6\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u3002<br \/>\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:#006400;\">\n\t\t<ul>\n<li>\u6d41\u52d5\u6027\u4f9b\u7d66\u3084\u30e9\u30c3\u30d7\u306f\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u306b\u306a\u308a\u3046\u308b\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u591a\u984d\u306e\u542b\u307f\u76ca\u304c\u3042\u308b\u30c8\u30fc\u30af\u30f3\u306e\u30e9\u30c3\u30d7\u306f\u907f\u3051\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u6ce8\u610f\u559a\u8d77\u3059\u308b\u3002<\/li>\n<li>\u6697\u53f7\u8cc7\u7523\u8a08\u7b97\u30bd\u30d5\u30c8\u306e\u30c7\u30d5\u30a9\u30eb\u30c8\u306e\u8a2d\u5b9a\u3092\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u6271\u3044\u3068\u3059\u308b\u3082\u306e\u3082\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u76f8\u624b\u65b9\u3068\u3057\u3066\u6a29\u5229\u306e\u5e30\u5c5e\u4e3b\u4f53\u304c\u5b58\u5728\u3059\u308b\u304b\u3001\u51e6\u5206\u6a29\u306e\u79fb\u8ee2\u304c\u3042\u308b\u304b\u306a\u3069\u306e\u70b9\u306b\u7740\u76ee\u3059\u308b\u3053\u3068\u3067\u3001\u6697\u53f7\u8cc7\u7523\u306e\u6d41\u52d5\u6027\u4f9b\u7d66\u306e\u958b\u59cb\u3084\u30e9\u30c3\u30d7\u304c\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u3067\u306f\u306a\u3044<\/span>\u3068\u3044\u3046\u898b\u89e3\u3092\u793a\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u306b\u306a\u308b\u3068\u3044\u3046\u898b\u89e3<\/strong><\/h4>\n<p>\u6d41\u52d5\u6027\u3092\u4f9b\u7d66\u3059\u308b\u30e6\u30fc\u30b6\u30fc\u3067\u3042\u308bLP\u306b\u3088\u308b\u6d41\u52d5\u6027\u4f9b\u7d66\u958b\u59cb\u306f\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u3067\u3042\u308b\u304b\u3068\u3044\u3046\u70b9\u304c\u4e16\u754c\u7684\u306b\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #b22222;\">\u4fdd\u6709\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306e\u79fb\u8ee2\u3068\u5f15\u304d\u63db\u3048\u306b\u3001\u7570\u306a\u308b\u7a2e\u985e\u306e\u6697\u53f7\u8cc7\u7523\u3092\u5f97\u308b\u5834\u5408\u306b\u306f\u3001\u6697\u53f7\u8cc7\u7523\u540c\u58eb\u306e\u4ea4\u63db\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u3067\u3042\u308b\u3068\u3044\u3046\u898b\u89e3\u306f\u73cd\u3057\u304f\u306a\u3044<\/span>\u3002<\/p>\n<p>\u6b27\u5dde\u6700\u5927\u306eDeFi\u6d3b\u7528\u5730\u57df\u3068\u3082\u3044\u308f\u308c\u308b\u82f1\u56fd\u3067\u306f\u3001\u6b73\u5165\u95a2\u7a0e\u5e81\u304cDeFi\u306e\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u306e\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002\u540c\u5e81\u306eCryptoassets Manual\u306f\u3001\u6b21\u306e\u70b9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\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>\u3000GOV.UK\u300c<a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/cryptoassets-manual\/crypto22100\" target=\"_blank\" rel=\"noopener\">CRYPTO22100<\/a>\u300d\u53ca\u3073\u300c<a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/cryptoassets-manual\/crypto61620\" target=\"_blank\" rel=\"noopener\">CRYPTO61620<\/a>\u300d\u53c2\u7167<\/span><\/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:#333399;\">\n\t\t<ul>\n<li>LP\u304c\u30c8\u30fc\u30af\u30f3\u306ebeneficial ownership\u3092DeFi\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u79fb\u8ee2\u6642\u306b\u305d\u306e\u30c8\u30fc\u30af\u30f3\u3092\u51e6\u5206\u3057\u305f\u3053\u3068\u306b\u306a\u308b\u3053\u3068<\/li>\n<li>\u3053\u308c\u306b\u306f\u5951\u7d04\u30fb\u5229\u7528\u898f\u7d04\u306e\u691c\u8a0e\u3092\u8981\u3059\u308b\u3053\u3068<\/li>\n<li>\u30c8\u30fc\u30af\u30f3\u306e\u53d7\u9818\u8005\u304c\u53d7\u9818\u3057\u305f\u30c8\u30fc\u30af\u30f3\u3092\u81ea\u7531\u306b\u53d6\u5f15\u3067\u304d\u308b\u3053\u3068\u306f\u3001\u305d\u306e\u53d7\u9818\u8005\u304c\u305d\u306e\u30c8\u30fc\u30af\u30f3\u306ebeneficial ownership\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u9006\u306b\u3001\u53d7\u9818\u8005\u304c\u53d7\u9818\u3057\u305f\u30c8\u30fc\u30af\u30f3\u3092\u53d6\u5f15\u3059\u308b\u3053\u3068\u306b\u95a2\u3057\u3066\u660e\u78ba\u306b\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u3001\u305d\u306e\u53d7\u9818\u8005\u304c\u305d\u306e\u30c8\u30fc\u30af\u30f3\u306ebeneficial ownership\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u305d\u308c\u305e\u308c\u5f37\u304f\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u70b9\u306b\u95a2\u3057\u3066\u3001beneficial ownership\u306e\u79fb\u8ee2\u306e\u6709\u7121\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u7d0d\u7a0e\u8005\u306e\u8cac\u4efb\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u8907\u96d1\u306a\u6cd5\u5f8b\u554f\u984c\u3067\u3042\u308a\u3001\u624b\u52a9\u3051\u3068\u306a\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3084\u4e8b\u4f8b\u306f\u540c\u5e81\u304b\u3089\u307b\u3068\u3093\u3069\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u306e\u6307\u6458\u304c\u3042\u308b\uff08Recap\u300c<a title=\"recap\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/docs.recap.io\/uk-tax-guide-for-individuals\/cryptocurrency-tax\/new-hmrc-defi-guidance\/is-beneficial-ownership-bo-transferred\" target=\"_blank\" rel=\"noopener\">Is Beneficial Ownership\uff08BO\uff09 Transferred?\uff082022\uff09<\/a>\u300d\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u56fd\u7a0e\u5e81\u306e\u30b9\u30bf\u30c3\u30d5\u306f\u3001LP\u30c8\u30fc\u30af\u30f3\u3068\u5f15\u304d\u63db\u3048\u306b\u30c8\u30fc\u30af\u30f3\u3092\u30d7\u30fc\u30eb\u306b\u9810\u3051\u308b\u3053\u3068\u306f\u3001\u30c8\u30fc\u30af\u30f3\u306e\u51e6\u5206\u3068\u307f\u306a\u3055\u308c\u3066\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u308b\u3068<a href=\"https:\/\/community.ato.gov.au\/s\/question\/a0J9s0000003bSY\/p00174058\" target=\"_blank\" rel=\"noopener\">\u56de\u7b54\u3057\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p>\u4ed6\u65b9\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3068\u30cb\u30e5\u30fc\u30b8\u30fc\u30e9\u30f3\u30c9\u306e\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u56e3\u4f53\u306b\u3088\u308b\u5171\u540c\u6587\u66f8\u306f\u3001\u82f1\u56fd\u6b73\u5165\u95a2\u7a0e\u5e81\u306e\u4e0a\u8a18\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u89e6\u308c\u3064\u3064\u3001\u7b2c\u4e09\u8005\u304c\u6d41\u52d5\u6027\u30d7\u30fc\u30eb\u3068\u53d6\u5f15\u3059\u308b\u305f\u3073\u306b\u3001\u53d6\u5f15\u624b\u6570\u6599\u3068\u3068\u3082\u306b\u3001\u4e00\u65b9\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u3092\u4ed6\u65b9\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306e\u51e6\u5206\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u306e\u6642\u307e\u3067\u3001\u6d41\u52d5\u6027\u30d7\u30fc\u30eb\u306e\u4e2d\u306e\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u7d99\u7d9a\u7684\u306abeneficial connection\u3092\u8a3c\u660e\u3067\u304d\u308b\u7d0d\u7a0e\u8005\u304c\u591a\u3044\u3053\u3068\u3092<a href=\"https:\/\/www.charteredaccountantsanz.com\/news-and-analysis\/advocacy\/policy-submissions\/submission-to-the-board-of-tax-about-digital-assets\" target=\"_blank\" rel=\"noopener\">\u6307\u6458\u3057\u3066\u3044\u308b<\/a>\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\u3068\u5b9f\u73fe<\/strong><\/h4>\n<p>Uniswap\u306e\u5229\u7528\u5834\u9762\u3092\u5ff5\u982d\u306b\u6d41\u52d5\u6027\u4f9b\u7d66\u958b\u59cb\u304c\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\uff08\u542b\u307f\u640d\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u5951\u6a5f\u3068\u306a\u308b\u4e8b\u8c61\uff09\u3067\u3042\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u524d\u306b\u3001\u305d\u3082\u305d\u3082\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u3069\u306e\u6642\u70b9\u3067\u8cc7\u7523\u306e\u542b\u307f\u640d\u76ca\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b<\/span>\u3092\u8003\u5bdf\u3059\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u5305\u62ec\u7684\u306a\u6240\u5f97\u6982\u5ff5\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u500b\u4eba\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u5024\u4e0a\u304c\u308a\u76ca\u3082\u6240\u5f97\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u5024\u4e0a\u304c\u308a\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u5834\u5408\u3001\u6642\u4fa1\u8a55\u4fa1\u304c\u96e3\u3057\u3044\u8cc7\u7523\u304c\u3042\u308b\u3068\u3044\u3046\u554f\u984c\u3084\u3001\u307e\u3060\u58f2\u5374\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u7d0d\u7a0e\u8cc7\u91d1\u306e\u7528\u610f\u304c\u96e3\u3057\u3044\u3068\u3044\u3063\u305f\u554f\u984c\u306b\u7a81\u304d\u5f53\u305f\u308b\u3002\u305d\u3053\u3067\u3001\u5b9f\u969b\u306e\u6240\u5f97\u7a0e\u6cd5\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6240\u5f97\u304c\u5b9f\u73fe\u3057\u305f\u6642\u306b\u8ab2\u7a0e\u3059\u308b\u3001\u88cf\u3092\u8fd4\u305b\u3070\u6240\u5f97\u304c\u5b9f\u73fe\u3057\u305f\u6642\u307e\u3067\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u3066\u3044\u308b<\/span>\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u6240\u5f97\u3092\u53ce\u5165\u3001\u3059\u306a\u308f\u3061\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u5916\u90e8\u304b\u3089\u306e\u6d41\u5165\u3068\u3044\u3046\u5f62\u614b\u3067\u6349\u3048\u305f\u4e0a\u3067\u3001\u3044\u305a\u308c\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u91d1\u984d\u3092\uff08\u7dcf\uff09\u53ce\u5165\u91d1\u984d\u3068\u3057\u3066\u898f\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u300c\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u300d\u3092\u5404\u7a2e\u6240\u5f97\u306e\uff08\u7dcf\uff09\u53ce\u5165\u91d1\u984d\u3068\u3057\u3066\u3044\u308b\uff08\u6240\u6cd523\uff5e35\u300136\uff09\u3002<\/p>\n<p>\u540c\u6cd5\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u53ce\u5165\u3068\u3044\u3046\u5f62\u614b\u306b\u304a\u3044\u3066\u5b9f\u73fe\u3057\u305f\u5229\u5f97\u306e\u307f\u3092\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u3001\u672a\u5b9f\u73fe\u306e\u5229\u5f97\uff08\u4fdd\u6709\u8cc7\u7523\u306e\u4fa1\u5024\u306e\u5897\u52a0\u76ca\uff09\u3092\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916<\/span>\u3057\u3066\u3044\u308b\uff08\u91d1\u5b50\u5b8f\u300c\u79df\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6240\u5f97\u6982\u5ff5\u306e\u69cb\u6210\u300d\u540c\u300e\u6240\u5f97\u6982\u5ff5\u306e\u7814\u7a76\u300f74\u9801\uff08\u6709\u6590\u95a31995\uff09\u3001\u5897\u4e95\u826f\u5553\u300e\u79df\u7a0e\u6cd5\u5165\u9580\uff08\u7b2c\uff13\u7248\uff09\u300f117\uff5e119\u9801\uff08\u6709\u6590\u95a32023\uff09\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u5b9f\u73fe\u306e\u610f\u7fa9\u304c\u91cd\u8981\u306a\u554f\u984c\u3068\u306a\u308b\u304c\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u7a2e\u3005\u306e\u898b\u89e3\u304c\u3042\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<ul>\n<li>\u300c\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u63db\u4fa1\u53ef\u80fd\u306a\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u3001\u5916\u90e8\u304b\u3089\u306e\u6d41\u5165\u300d\uff08\u8c37\u53e3\u52e2\u6d25\u592b\u300e\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff17\u7248\u3015\u300f214\u9801\uff08\u5f18\u6587\u58022021\uff09\uff09<\/li>\n<li>\u300c\u767a\u751f\u3057\u3066\u3044\u308b\u6240\u5f97\u304c\u5225\u306e\u3082\u306e\uff08\u307e\u305f\u306f\u5177\u4f53\u7684\u306a\u4f55\u304b\uff09\u306b\u5f62\u3092\u5909\u3048\u3066\u6240\u5f97\u306e\u5927\u304d\u3055\u3092\u8a08\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u300d\uff08\u4f50\u85e4\u82f1\u660e\u300e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u6240\u5f97\u7a0e\u6cd5\u3014\u7b2c\uff14\u7248\u3015\u300f18\u9801\uff08\u5f18\u6587\u58022024\uff09\uff09<\/li>\n<li>\uff08\u6240\u5f97\u7a0e\u6cd536\u6761\uff11\u9805\u53ca\u3073\uff12\u9805\u306b\u3088\u308c\u3070\uff09\u300c\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u65e2\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3092\u4eab\u53d7\u3059\u308b\u6642\u307e\u3067\u306f\u91d1\u984d\u304c\u7b97\u5b9a\u3055\u308c\u306a\u3044\u306e\u3067\u3001\u6240\u5f97\u8a08\u7b97\u904e\u7a0b\u306b\u6295\u5165\u3055\u308c\u306a\u3044\uff08\u8ab2\u7a0e\u3055\u308c\u306a\u3044\uff09\u3053\u3068\u306b\u306a\u308b\uff65\uff65\uff65\uff65\uff65\uff65\u5b9f\u5b9a\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8ab2\u7a0e\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u6642\u70b9\u3001\u3059\u306a\u308f\u3061\u3001\u4e09\u516d\u6761\u4e8c\u9805\u306b\u898f\u5b9a\u3059\u308b\u300e\u4eab\u53d7\u300f\u306e\u6642\u70b9\u306f\u3001\u5b9f\u73fe\u3068\u547c\u3076\u3053\u3068\u304c\u3067\u304d\u308b\u300d\uff08\u5ca1\u6751\u5fe0\u751f\u300c\u6240\u5f97\u306e\u5b9f\u73fe\u3092\u3081\u3050\u308b\u6982\u5ff5\u306e\u5206\u5225\u3068\u9023\u63a5\u300d\u6cd5\u5b66\u8ad6\u53e2166\u5dfb\uff16\u53f7103\u9801\uff09<\/li>\n<li>\u300c\u5b9f\u73fe\uff08realize\uff09\u306e\u3082\u3068\u3082\u3068\u306e\u610f\u5473\u306f\u3001\u5546\u54c1\u306a\u3069\u306e\u8cc7\u7523\u304c\u73fe\u91d1\u307e\u305f\u306f\u73fe\u91d1\u540c\u7b49\u306e\u6d41\u52d5\u6027\u306e\u3042\u308b\u8cc7\u7523\uff08\u5bfe\u4fa1\uff09\u3068\u4ea4\u63db\u3055\u308c\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u79df\u7a0e\u6cd5\u3067\u306f\u3088\u308a\u5e83\u304f\u3001\u3042\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6a29\u5229\u3092\u4fdd\u6709\u3059\u308b\u8005\u304c\u66ff\u308f\u308b\u3053\u3068\uff08\u6c11\u6cd5\u3067\u300e\u79fb\u8ee2\u300f\u300e\u8b72\u6e21\u300f\u300e\u8b72\u308a\u6e21\u3057\u300f\u3068\u3055\u308c\u308b\u884c\u70ba\uff09\u3092\u610f\u5473\u3059\u308b\u300d\uff08\u5ca1\u6751\u5fe0\u751f\u307b\u304b\u300e\u79df\u7a0e\u6cd5\u3014\u7b2c\uff13\u7248\u3015\u300f49\u9801\uff08\u6709\u6590\u95a32021\uff09\u3014\u5ca1\u6751\u5fe0\u751f\u3015\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u307b\u304b\u3001\u300c\u30a2\u30e1\u30ea\u30ab\u6cd5\u3092\u524d\u63d0\u3068\u3059\u308b\u306a\u3089\u3070\u3001\u5b9f\u73fe\u3068\u306f\u3001\u4f55\u304b\u8cc7\u7523\u3092\u624b\u653e\u3057\u3066\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b\u5225\u306e\u8cc7\u7523\u3092\u3082\u3089\u3063\u305f\u3053\u3068\u3092\u6307\u3059\u3068\u3044\u3048\u308b\u3002\u305f\u3060\u3057\u3001\u624b\u653e\u3057\u305f\u8cc7\u7523\u3068\u3001\u53d7\u9818\u3057\u305f\u8cc7\u7523\u304c\u7a2e\u985e\u307e\u305f\u306f\u6027\u8cea\u306b\u304a\u3044\u3066\u5b9f\u8cea\u7684\u306b\u7570\u306a\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3057\u305f\u4e0a\u3067\u3001\u3053\u3053\u304b\u3089\u3001\u3044\u307e\u3060\u5b9f\u73fe\u306b\u81f3\u3089\u306a\u3044\u672a\u5b9f\u73fe\u306e\u72b6\u614b\u3068\u3057\u3066\u3001\u8cc7\u7523\u3092\u624b\u653e\u3055\u305a\u4fdd\u6709\u3057\u7d9a\u3051\u308b\u672a\u5b9f\u73fe\u306e\u57fa\u672c\u5f62\u3067\u3042\u308b\u7b2c\u4e00\u985e\u578b\u3001\u8d08\u4e0e\u3084\u76f8\u7d9a\u306b\u3088\u308b\u8ca1\u7523\u306e\u79fb\u8ee2\u306a\u3069\u8cc7\u7523\u3092\u624b\u653e\u3059\u304c\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b\u53d6\u5f97\u3057\u305f\u7269\u304c\u306a\u3044\u7b2c\u4e8c\u985e\u578b\u3001\u4e00\u5b9a\u306e\u8b72\u6e21\u62c5\u4fdd\u306a\u3069\u3001\u8cc7\u7523\u3092\u624b\u653e\u3057\u3066\u305d\u308c\u3068\u5b9f\u8cea\u7684\u306b\u7570\u306a\u3089\u306a\u3044\u7269\u3092\u53d6\u5f97\u3059\u308b\u7b2c\u4e09\u985e\u578b\u306e\uff13\u3064\u304c\u8003\u3048\u3089\u308c\u308b\u3068\u3044\u3046\u898b\u89e3\u3082\u3042\u308b\uff08\u6e21\u8fba\u5fb9\u4e5f\u300c\u5b9f\u73fe\u4e3b\u7fa9\u306e\u518d\u8003\u300d\u7a0e\u7814147\u53f770\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ango_nft67-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268500\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ango_nft67-1.png\" alt=\"\u8cc7\u7523\u306e\u672a\u5b9f\u73fe\u72b6\u614b\u306e\u5206\u985e \u8cc7\u7523\u3092\u624b\u653e\u3055\u305a\u4fdd\u6709\u3057 \u7d9a\u3051\u308b\u672a\u5b9f\u73fe\u306e\u57fa\u672c\u5f62 \u8cc7\u7523\u3092\u624b\u653e\u3059\u304c\u3001\u305d\u306e\u4ee3 \u308f\u308a\u306b\u53d6\u5f97\u3057\u305f\u7269\u304c\u306a\u3044\uff08\u4f8b\uff1a\u8d08\u4e0e\u3001\u76f8\u7d9a\uff09 \u8cc7\u7523\u3092\u624b\u653e\u3057\u3066\u305d\u308c\u3068\u5b9f\u8cea\u7684\u306b \u7570\u306a\u3089\u306a\u3044\u7269\u3092\u53d6\u5f97 \uff08\u4e00\u5b9a\u306e\u8b72\u6e21\u62c5\u4fdd\uff09 \" width=\"1216\" height=\"467\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ango_nft67-1.png 1216w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ango_nft67-1-300x115.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ango_nft67-1-1024x393.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ango_nft67-1-768x295.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/ango_nft67-1-600x230.png 600w\" sizes=\"(max-width: 1216px) 100vw, 1216px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000Napkin 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\/>\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\uff16\u5e7412\u670820\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee5\u4e0b\u3067\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u500b\u4eba\u304c\u884c\u3046DeFi\u53d6\u5f15\u306e\u5165\u308a\u53e3\u5834\u9762\u3068\u3082\u3044\u3046\u3079\u304d\u30c8\u30fc\u30af\u30f3\u306e\u79fb\u8ee2\u3001\u3068\u308a\u308f\u3051\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u306e\u6d41\u52d5\u6027\u4f9b\u7d66\u306e\u958b\u59cb\u3084\u30e9\u30c3\u30d7\u306f\u8ab2\u7a0e\u30a4\u30d9\u30f3\u30c8\uff08\u542b\u307f\u640d\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u5951\u6a5f\u3068\u306a\u308b\u4e8b\u8c61\uff09\u3067\u3042\u308b\u304b\u3001\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u542b\u307f\u640d\u76ca\u3092\u8ab2\u7a0e\u6240\u5f97\u306b\u53cd\u6620\u3055\u305b\u308b\u4e8b\u8c61\u3067\u3042\u308b\u304b\u3068\u3044\u3046\u70b9\u3092\u691c\u8a0e\u3059\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":[511,653,446,161],"backnumber":[2389],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-16 12:50:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268499"}],"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=268499"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268499\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268499"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268499"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}