{"id":269662,"date":"2025-08-21T10:15:00","date_gmt":"2025-08-21T01:15:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269662"},"modified":"2025-09-04T10:19:57","modified_gmt":"2025-09-04T01:19:57","slug":"tax-article-621","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-621\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c74\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\u7b2c74\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\u7b2c73\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-620\/\" 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\u7b2c75\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-624\/\" 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\uff12\uff09\u3000CARF\u30fb\u65e5\u672c\u7248CARF\u306e\u6982\u8981\u2461<\/strong><\/h4>\n<p>CARF\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u306f\u3001CRS \uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09\u306b\u5023\u3063\u3066\u3001\u4e2d\u592e\u96c6\u6a29\u7684\u306a\u6a5f\u95a2\uff08\u4f8b\uff1a\u53d6\u5f15\u6240\u3084\u4ef2\u4ecb\u8005\uff09\u3092\u60c5\u5831\u63d0\u4f9b\u8005\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3001\u305d\u306e\u6a5f\u95a2\u306b\u5bfe\u3057\u3066\u3001\u9867\u5ba2\u3084\u53d6\u5f15\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u3059\u308b\u7fa9\u52d9\u3092\u8ab2\u3059\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3082\u3063\u3068\u3082\u3001CARF\u3067\u5831\u544a\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u306f\u3001\u5f93\u6765\u306e\u91d1\u878d\u6a5f\u95a2\u3068\u306f\u7570\u306a\u308a\u3001\u81ea\u52d5\u7684\u60c5\u5831\u4ea4\u63db\u5236\u5ea6\u306e\u7d4c\u9a13\u304c\u306a\u3044RCASP\uff08Reporting Crypto-Asset Service Provider\uff09\u3068\u547c\u3070\u308c\u308b\u6697\u53f7\u8cc7\u7523\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001CARF\u306b\u304a\u3044\u3066\u306f\u3001\u9867\u5ba2\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u81ea\u5df1\u8a3c\u660e\u66f8\u306e\u59a5\u5f53\u6027\u3092\u78ba\u8a8d\u3059\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7fa9\u52d9\u3084\u5831\u544a\u7fa9\u52d9\u306fRCASP\u304c\u62c5\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u65b0\u305f\u306a\u30d7\u30ec\u30fc\u30e4\u30fc\u3067\u3042\u308bRCASP\u3092\u5229\u7528<\/span>\u3057\u3066\u306f\u3044\u308b\u3082\u306e\u306e\u3001\u5b9f\u8cea\u7684\u306b\u306f<span style=\"border-bottom: solid 1px #b22222;\">\u5f93\u6765\u306eCRS\u306e\u4ed5\u7d44\u307f\u3092\u6697\u53f7\u8cc7\u7523\u306e\u9818\u57df\u306b\u63a1\u7528<\/span>\u3057\u3066\u3044\u308b\u70b9\u3067\u3001\u57fa\u672c\u7684\u306a\u69cb\u9020\u306f\u300c\u65e7\u6765\u306e\u67a0\u7d44\u307f\u300d\u3068\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u3002\u3044\u308f\u3070\u3001CARF\u306fCRS\u306e\u5ef6\u9577\u6226\u4e0a\u306b\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u304b\u3089\u3001CARF\u306f\u300cOld Tricks for New Dogs\u300d\u3068\u5f62\u5bb9\u3055\u308c\u308b\uff08Paul Foster Millen &amp; Peter A. Cotorceanu, Old Tricks for New Dogs: The OECD\u2019s Cryptoasset Reporting Framework, 112 TAX NOTES INT\u2019L 345, 345\uff082023\uff09\uff09\u3002<\/p>\n<p>\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u672c\u8cea\u7684\u306b\u4e2d\u592e\u96c6\u6a29\u7684\u306a\u67a0\u7d44\u307f\u3092\u56de\u907f\u3057\u3046\u308b\u5206\u6563\u7684\u6280\u8853\u3092\u57fa\u76e4\u306b\u6301\u3061\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u8ab2\u7a0e\u306e\u900f\u660e\u6027\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u65e2\u5b58\u306e\u67a0\u7d44\u307f\u304c\u901a\u7528\u3057\u306a\u3044\u9818\u57df\u3092\u64c1\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306e\u4e16\u754c\u306b\u304a\u3044\u3066\u306f\u3001\u7d50\u5c40\u3001CARF\u304c\u5b9f\u52b9\u6027\u3092\u78ba\u4fdd\u3067\u304d\u306a\u3044\u9818\u57df\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u61f8\u5ff5\u304c\u60f9\u8d77\u3055\u308c\u308b<\/span>\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269661\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1.png\" alt=\"\" width=\"2863\" height=\"1069\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1.png 2863w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1-300x112.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1-1024x382.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1-768x287.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1-1536x574.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1-2048x765.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/07\/ango-nft74-1-600x224.png 600w\" sizes=\"(max-width: 2863px) 100vw, 2863px\" \/><\/a><br \/>\n\u3053\u306e\u70b9\u306f\u3001\u5f8c\u3067\u691c\u8a0e\u3059\u308b\u304c\u3001\u6697\u53f7\u8cc7\u7523\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u5206\u6563\u6027\u3068\u533f\u540d\u6027\u304c\u5b58\u5728\u3059\u308b\u3002<\/p>\n<p>\u7279\u306bDeFi\uff08\u5206\u6563\u578b\u91d1\u878d\uff09\u3084\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u3092\u5229\u7528\u3057\u305f\u53d6\u5f15\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3088\u308b\u60c5\u5831\u628a\u63e1\u3092\u56f0\u96e3\u306b\u3059\u308b\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px 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title=\"\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tkfd.or.jp\/research\/detail.php?id=4117\" target=\"_blank\" 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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    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