{"id":269658,"date":"2025-08-07T10:14:12","date_gmt":"2025-08-07T01:14:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269658"},"modified":"2025-08-21T10:27:22","modified_gmt":"2025-08-21T01:27:22","slug":"tax-article-620","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-620\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c73\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\u7b2c73\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\u7b2c72\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-618\/\" 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\u7b2c74\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-621\/\" 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>29\u3000CARF\uff08\u6697\u53f7\u8cc7\u7523\u7b49\u5831\u544a\u67a0\u7d44\u307f\uff09\u3068\u65e5\u672c\u7248CARF <\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000CARF\u30fb\u65e5\u672c\u7248CARF\u306e\u6982\u8981\u2460<\/strong><\/h4>\n<p>OECD\u306f\u6697\u53f7\u8cc7\u7523\u306e\u53f0\u982d\u304c\u3082\u305f\u3089\u3059\u8ab2\u7a0e\u4e0a\u306e\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u306f\u3001\u5229\u7528\u8005\u81ea\u8eab\u3067\u6697\u53f7\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u306a\u3069\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5f93\u6765\u306e\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u4ef2\u4ecb\u8005\u3092\u4ecb\u3055\u305a\u306b\u79fb\u8ee2\u30fb\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ef2\u4ecb\u8005\u3092\u4ecb\u3055\u305a\u306b\u3001\u500b\u4eba\u3067\u6697\u53f7\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u53d6\u5f15\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u306f\u60c5\u5831\u306e\u7167\u4f1a\u5148\u3084\u63d0\u51fa\u4f9d\u983c\u5148\u304c\u306a\u3044\u3002<!--more--><\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u304a\u3044\u3066\u306f\u3001\u81ea\u56fd\u306e\u7d0d\u7a0e\u8005\u306b\u4fc2\u308b\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u53c8\u306f\u4fdd\u6709\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u9078\u5225\u3057\u305f\u308a\u3001\u5165\u624b\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u5404\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u306f\u305d\u306e\u7ba1\u8f44\u5185\u3067\u884c\u308f\u308c\u305f\u8ab2\u7a0e\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5\u3092\u5b8c\u5168\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u95a2\u9023\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u9069\u5207\u306b\u5c65\u884c\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269659\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1.png\" alt=\"\" width=\"2294\" height=\"1261\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1.png 2294w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1-300x165.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1-1024x563.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1-768x422.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1-1536x844.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1-2048x1126.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-1-600x330.png 600w\" sizes=\"(max-width: 2294px) 100vw, 2294px\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">CRS\uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3055\u308c\u305f\u3001\u4e16\u754c\u7684\u306a\u8ab2\u7a0e\u306e\u900f\u660e\u6027\u306e\u5411\u4e0a\u3068\u3044\u3046\u6210\u679c\u3092\u5f90\u3005\u306b\u640d\u306a\u3046\u3068\u3044\u3046\u3001\u91cd\u5927\u306a\u30ea\u30b9\u30af<\/span>\u3092\u306f\u3089\u3093\u3067\u3044\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>\u3000CRS\u3068\u306f\u3001\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u306e\u5bfe\u8c61\u3068\u306a\u308b\u975e\u5c45\u4f4f\u8005\u306e\u91d1\u878d\u53e3\u5ea7\u306e\u7279\u5b9a\u65b9\u6cd5\u3084\u60c5\u5831\u306e\u7bc4\u56f2\u7b49\u3092\u5404\u56fd\u30fb\u5730\u57df\u3067\u5171\u901a\u5316\u3059\u308b\u56fd\u969b\u57fa\u6e96\u306e\u3053\u3068\u3002\u3053\u308c\u3092\u901a\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3064\u3064\u3001\u91d1\u878d\u8cc7\u7523\u306e\u60c5\u5831\u3092\u7a0e\u52d9\u5f53\u5c40\u9593\u3067\u52b9\u7387\u7684\u306b\u4ea4\u63db\u3057\u3001\u5916\u56fd\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u53e3\u5ea7\u3092\u901a\u3058\u305f\u56fd\u969b\u7684\u306a\u8131\u7a0e\u53ca\u3073\u79df\u7a0e\u56de\u907f\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/crs\/pdf\/0024004-045.pdf\" target=\"_blank\" rel=\"noopener\">\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u91d1\u878d\u53e3\u5ea7\u60c5\u5831\u306e\u81ea\u52d5\u7684\u4ea4\u63db\u306e\u305f\u3081\u306e\u5831\u544a\u5236\u5ea6\uff08\uff26\uff21\uff31\uff09<\/a>\u300d\uff08\u5e73\u621028\u5e74\uff17\u6708\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u6700\u7d42\u6539\u8a02\uff09\uff09<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/crs\/pdf\/0024004-045.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\uff12\u9801<\/a>\uff09\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u500b\u4eba\u304c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u3092\u7528\u3044\u3066\u6697\u53f7\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3001\u304b\u3064\u3001\u56fd\u5883\u3092\u8d8a\u3048\u3066\u81ea\u7531\u306b\u79fb\u8ee2\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u6697\u53f7\u8cc7\u7523\u304c\u9055\u6cd5\u884c\u70ba\u306e\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u305f\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u56de\u907f\u306b\u4f7f\u308f\u308c\u308b\u30ea\u30b9\u30af\u304c\u5b58\u5728\u3059\u308b\uff08OECD, PUBLIC CONSULTATION DOCUMENT: CRYPTO-ASSET REPORTING FRAMEWORK AND AMENDMENTS TO THE COMMON REPORTING STANDARD 4-5\uff082022\uff09; OECD, INTERNATIONAL STANDARDS FOR AUTOMATIC EXCHANGE OF INFORMATION IN TAX MATTERS: CRYPTO-ASSET REPORTING FRAMEWORK AND 2023 UPDATE TO THE COMMON REPORTING STANDARD 11-12\uff082023\uff09\uff09\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u80cc\u666f\u3092\u8e0f\u307e\u3048\u3001OECD\u306f\u30012022\u5e74\u304b\u30892023\u5e74\u306b\u304b\u3051\u3066\u3001\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u60c5\u5831\u3092\u3001\u7d0d\u7a0e\u8005\u306e\u5c45\u4f4f\u5730\u56fd\u3068\u306e\u9593\u3067\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u65b9\u6cd5\u306b\u3088\u308a\u3001\u81ea\u52d5\u7684\u306b\u4ea4\u63db\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e16\u754c\u7684\u306a\u67a0\u7d44\u307f\u3067\u3042\u308bCARF\uff08Crypto-Asset Reporting Framework\uff1a\u6697\u53f7\u8cc7\u7523\u7b49\u5831\u544a\u67a0\u7d44\u307f\uff09\u3092\u7b56\u5b9a\u3057\u305f\u3002<\/p>\n<p>CARF\u306e\u6982\u8981\u306f\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u73fe\u5728\u3001\u65e5\u672c\u3092\u542b\u308060\u4ee5\u4e0a\u306e\u56fd\u30fb\u5730\u57df\u304c\u4ee4\u548c\uff19\u5e74\u53c8\u306f\u4ee4\u548c10\u5e74\u304b\u3089\u3053\u306e\u67a0\u7d44\u307f\u306b\u5f93\u3063\u305f\u60c5\u5831\u4ea4\u63db\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3092\u8868\u660e\u3057\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/carf\/pdf\/seidogaiyo_01.pdf\" target=\"_blank\" rel=\"noopener\">\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u6697\u53f7\u8cc7\u7523\u7b49\u53d6\u5f15\u60c5\u5831\u306e\u81ea\u52d5\u7684\u4ea4\u63db\u306e\u305f\u3081\u306e\u5831\u544a\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u4ee4\u548c\uff17\u5e74\uff16\u6708\uff09\u3001OECD, <a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/web-archive.oecd.org\/tax\/transparency\/documents\/commitments-carf.pdf\" target=\"_blank\" rel=\"noopener\">Jurisdictions Committed to Implement the Crypto-Asset Reporting Framework \uff08CARF\uff09 in Time to Commence Exchanges in 2027 or 2028 as Part of the Global Forum\u2019s CARF Commitment Process\uff082025\uff09<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269660\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2.png\" alt=\"\" width=\"2938\" height=\"1643\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2.png 2938w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2-1024x573.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2-768x429.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2-1536x859.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2-2048x1145.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft73-2-600x336.png 600w\" sizes=\"(max-width: 2938px) 100vw, 2938px\" \/><\/a><\/p>\n<p>\u60c5\u5831\u4ea4\u63db\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u52d9\u60c5\u5831\u306b\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u6b8b\u9ad8\u60c5\u5831\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5229\u7528\u8005\u3084\u4e8b\u696d\u4f53\u306b\u4fc2\u308b\u5b9f\u8cea\u7684\u652f\u914d\u8005\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u30fb\u6240\u5728\u5730\u3001\u5c45\u4f4f\u5730\u56fd\u3001\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u751f\u5e74\u6708\u65e5\u3001\u51fa\u751f\u5730<\/span>\u306e\u307b\u304b\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u6697\u53f7\u8cc7\u7523\u306e\u7a2e\u985e\u3001\u6cd5\u5b9a\u901a\u8ca8\u306b\u3088\u308b\u8cfc\u5165\u3084\u58f2\u5374\u3001\u6697\u53f7\u8cc7\u7523\u306e\u4ea4\u63db\u3001\u53d7\u9818\u53ca\u3073\u79fb\u8ee2\u306b\u4fc2\u308b\u6697\u53f7\u8cc7\u7523\u306e\u540d\u79f0\u3001\u7dcf\u984d\u3001\u7dcf\u6570\u91cf\u3001\u4ef6\u6570<\/span>\u306a\u3069\u304c\u542b\u307e\u308c\u308b\uff08OECD, PUBLIC CONSULTATION DOCUMENT, at 4-5; OECD, INTERNATIONAL STANDARDS, at 11-12, 14, 18-19, 34-35\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\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6295\u4fe1\u6cd5\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u6295\u4fe1\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u6295\u8cc7\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u4fe1\u8a17\u696d\u30fb\u30fb\u30fb\u4fe1\u8a17\u696d\u6cd5<br \/>\n\u91d1\u5546\u30fb\u30fb\u30fb\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5<br \/>\n\u4f1a\u793e\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u793e\u50b5\u7b49\u632f\u66ff\u30fb\u30fb\u30fb\u793e\u50b5\u3001\u682a\u5f0f\u7b49\u306e\u632f\u66ff\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<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\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><\/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>OECD\u306f\u6697\u53f7\u8cc7\u7523\u306e\u53f0\u982d\u304c\u3082\u305f\u3089\u3059\u8ab2\u7a0e\u4e0a\u306e\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3002<br \/>\n\u6697\u53f7\u8cc7\u7523\u306f\u3001\u5229\u7528\u8005\u81ea\u8eab\u3067\u6697\u53f7\u8cc7\u7523\u3092\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u306a\u3069\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u5f93\u6765\u306e\u91d1\u878d\u6a5f\u95a2\u306a\u3069\u306e\u4ef2\u4ecb\u8005\u3092\u4ecb\u3055\u305a\u306b\u79fb\u8ee2\u30fb\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\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],"backnumber":[2403],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 23:01:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269658"}],"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=269658"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269658\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269658"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269658"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}