{"id":269729,"date":"2025-09-04T10:16:51","date_gmt":"2025-09-04T01:16:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269729"},"modified":"2025-09-18T10:33:31","modified_gmt":"2025-09-18T01:33:31","slug":"tax-article-624","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-624\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c75\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\u7b2c75\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\u7b2c74\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-621\/\" 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\u7b2c76\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-626\/\" 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\uff13\uff09\u3000CARF\u30fb\u65e5\u672c\u7248CARF\u306e\u6982\u8981\u2462<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a2\u3000\u6697\u53f7\u8cc7\u7523<\/h4>\n<p>CARF\u306f\u3001\u6697\u53f7\u8cc7\u7523\uff08Crypto-Asset\uff09\u3092\u300c\u6697\u53f7\u5316\u306e\u65b9\u6cd5\u306b\u3088\u308a\u4fdd\u8b77\u3055\u308c\u305f\u5206\u6563\u578b\u53f0\u5e33\u53c8\u306f\u985e\u4f3c\u306e\u6280\u8853\u306b\u4f9d\u62e0\u3057\u3066\u53d6\u5f15\u306e\u691c\u8a3c\u53ca\u3073\u5b89\u5168\u6027\u306e\u78ba\u4fdd\u3092\u884c\u3046\u4fa1\u5024\u306e\u30c7\u30b8\u30bf\u30eb\u8868\u73fe\u300d\u3068\u5b9a\u7fa9\u3057\u3001\u3053\u3053\u304b\u3089\u4e2d\u592e\u9280\u884c\u30c7\u30b8\u30bf\u30eb\u901a\u8ca8\u3001\u7279\u5b9a\u96fb\u5b50\u30de\u30cd\u30fc\u5546\u54c1\uff08\u4e00\u5b9a\u306e\u30b9\u30c6\u30fc\u30d6\u30eb\u30b3\u30a4\u30f3\uff09\u3001RCASP\u304c\u652f\u6255\u3084\u6295\u8cc7\u306e\u76ee\u7684\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u306a\u3044\u3068\u9069\u5207\u306b\u5224\u65ad\u3057\u305f\u6697\u53f7\u8cc7\u7523\u3092\u9664\u3044\u305f\u3082\u306e\u3092\u5831\u544a\u5bfe\u8c61\u6697\u53f7\u8cc7\u7523\uff08Relevant Crypto-Asset\uff09\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-269732\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-1.png\" alt=\"\" width=\"450\" height=\"182\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-1.png 876w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-1-300x122.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-1-768x311.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-1-600x243.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>\u300c\u4fa1\u5024\u306e\u30c7\u30b8\u30bf\u30eb\u8868\u73fe\u300d\u3068\u306f\u3001\u6697\u53f7\u8cc7\u7523\u304c\u4fa1\u5024\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u8868\u7ae0\u3057\u3066\u304a\u308a\u3001\u6240\u6709\u6a29\uff08ownership\uff09\u53c8\u306f\u6a29\u5229\u304c\u30c7\u30b8\u30bf\u30eb\u65b9\u5f0f\u3067\u4ed6\u8005\u3068\u53d6\u5f15\u53ef\u80fd\u3001\u4ed6\u8005\u306b\u79fb\u8ee2\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6697\u53f7\u6280\u8853\u306b\u57fa\u3065\u3044\u3066\u751f\u6210\u3055\u308c\u305f\u30c8\u30fc\u30af\u30f3\u3067\u3001\u500b\u4eba\u304c\u4fa1\u5024\u3092\u4fdd\u7ba1\u3057\u3001\u652f\u6255\u3092\u884c\u3046\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4ed6\u8005\u306b\u5bfe\u3059\u308b\u4f1a\u54e1\u8cc7\u683c\u306e\u8acb\u6c42\u6a29\u3084\u6a29\u5229\u3001\u8ca1\u7523\u6a29\u3001\u305d\u306e\u4ed6\u306e\u7d76\u5bfe\u7684\u53c8\u306f\u76f8\u5bfe\u7684\u306a\u6a29\u5229\u3092\u8868\u3055\u306a\u3044\u3082\u306e\u306f\u6697\u53f7\u8cc7\u7523\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u500b\u4eba\u53c8\u306f\u4e8b\u696d\u4f53\u306b\u5bfe\u3059\u308b\u4f1a\u54e1\u8cc7\u683c\u306e\u8acb\u6c42\u6a29\u3084\u6a29\u5229\u3001\u8ca1\u7523\u6a29\u3001\u305d\u306e\u4ed6\u306e\u7d76\u5bfe\u7684\u53c8\u306f\u76f8\u5bfe\u7684\u306a\u6a29\u5229\uff08\u4f8b\u3048\u3070\u3001 \u6240\u5b9a\u306e\u65e5\u4ed8\u3001\u4fa1\u683c\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u524d\u306b\u5b9a\u3081\u3089\u308c\u305f\u8981\u7d20\u3067\u3001\u91d1\u878d\u8cc7\u7523\u3084\u6697\u53f7\u8cc7\u7523\u3092\u542b\u3080\u8cc7\u7523\u3092\u8cfc\u5165\u53c8\u306f\u58f2\u5374\u3059\u308b\u305f\u3081\u306e\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30c8\u30fc\u30af\u30f3\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u5951\u7d04\u53c8\u306f\u6a29\u5229\uff09\u3067\u3042\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u65b9\u5f0f\u3067\u6cd5\u5b9a\u901a\u8ca8\u53c8\u306f\u4ed6\u306e\u6697\u53f7\u8cc7\u7523\u3068\u4ea4\u63db\u53ef\u80fd\u306a\u5834\u5408\u3001\u3053\u308c\u3082\u6697\u53f7\u8cc7\u7523\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306a\u3069\u306e\u5178\u578b\u7684\u306a\u6697\u53f7\u8cc7\u7523\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u5b9a\u901a\u8ca8\u5efa\u306e\u3082\u306e\u3082\u542b\u3080\u30b9\u30c6\u30fc\u30d6\u30eb\u30b3\u30a4\u30f3\u3001\u6697\u53f7\u8cc7\u7523\u306e\u5f62\u614b\u3067\u767a\u884c\u3055\u308c\u305f\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3001\u30d5\u30a1\u30f3\u30b8\u30d6\u30eb\u306a\u30c8\u30fc\u30af\u30f3\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u30c7\u30b8\u30bf\u30eb\u65b9\u5f0f\u3067\u4ed6\u8005\u3068\u53d6\u5f15\u3067\u304d\u308b\u53ce\u96c6\u54c1\u3001\u30b2\u30fc\u30e0\u3001\u82b8\u8853\u4f5c\u54c1\u3001\u7269\u7406\u7684\u306a\u8ca1\u7523\u3001\u91d1\u878d\u95a2\u4fc2\u306e\u66f8\u985e\u306b\u5bfe\u3059\u308b\u6a29\u5229\u3092\u8868\u7ae0\u3059\u308b\u3088\u3046\u306a\u4e00\u5b9a\u306eNFT\uff08\u5b9f\u969b\u306b\u652f\u6255\u76ee\u7684\u3084\u6295\u8cc7\u76ee\u7684\u3067\u4f7f\u7528\u3067\u304d\u308bNFT\uff09\u306a\u3069\u3001\u4f1d\u7d71\u7684\u306a\u91d1\u878d\u4ef2\u4ecb\u6a5f\u95a2\u3092\u4ecb\u3055\u305a\u306b\u5206\u6563\u578b\u3067\u4fdd\u6709\u53ca\u3073\u79fb\u8ee2\u3067\u304d\u308b\u8cc7\u7523\u3092\u5305\u542b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u6697\u53f7\u8cc7\u7523\u305d\u308c\u81ea\u4f53\u306e\u5b9a\u7fa9\u306f\u3001\u65e5\u672c\u306e\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u4e0a\u306e\u6697\u53f7\u8cc7\u7523\u306e\u5b9a\u7fa9\u3088\u308a\u3082\u5e83\u3044\u3082\u306e\u3067\u3042\u308b\uff08OECD, FOR AUTOMATIC EXCHANGE OF INFORMATION IN TAX MATTERS\uff1aCRYPTO-ASSET REPORTING FRAMEWORK AND 2023 UPDATE TO THE COMMON REPORTING STANDARD 13, 22, 49-51\uff082023\uff09\uff09\u3002<\/p>\n<p>\u65e5\u672c\u7248CARF\u306b\u304a\u3044\u3066\u3082\u3001CARF\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u305f\u4e0a\u3067\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3092\u300c\u6697\u53f7\u8cc7\u7523\u7b49\u300d\u3068\u3057\u3066\u5b9a\u3081\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u79df\u7a0e\u6cd5\u3068\u3057\u3066\u72ec\u81ea\u306b\u5b9a\u7fa9\u3059\u308b\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u7b49\u306e\u898f\u5236\u6cd5\u306e\u5b9a\u7fa9\u3092\u501f\u7528\u3059\u308b\u5f62\u3067\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b<\/span>\u3002<\/p>\n<p>\u65e5\u672c\u7248CARF\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u7b49\u3068\u306f\u3001<span style=\"color: #333399;\">\u2460<\/span>\u6697\u53f7\u8cc7\u7523\uff08\u6c7a\u6e08\uff12\u246d\uff09\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\uff14\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\uff08\u6c7a\u6e08\uff12\u2464\u56db\uff09\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u96fb\u5b50\u8a18\u9332\u79fb\u8ee2\u6709\u4fa1\u8a3c\u5238\u8868\u793a\u6a29\u5229\u7b49\uff08\u91d1\u554629\u306e\uff12\u2460\u516b\u3002\u305f\u3060\u3057\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\uff12\u6761 14 \u9805\u5404\u53f7\u306b\u63b2\u3052\u308b\u8ca1\u7523\u7684\u4fa1\u5024\u306b\u9650\u308b\uff09\u3067\u3042\u308b\uff08\u5b9f\u7279\u6cd510\u306e\uff19\u2464\u4e09\u3001\u5b9f\u7279\u4ee4\uff16\u306e19\u2460\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-269739\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-2-1.png\" alt=\"\" width=\"450\" height=\"389\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-2-1.png 743w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-2-1-300x260.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft75-2-1-600x519.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>\u3053\u308c\u306f\u3001CRAF\u4e0a\u306e\u300c\u6697\u53f7\u8cc7\u7523\uff08Crypto-Asset\uff09\u300d\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3092\u898f\u5b9a\u3059\u308b\u89b3\u70b9\u304b\u3089\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u6697\u53f7\u8cc7\u7523\uff08Crypto-Asset\uff09\u300d\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u6211\u304c\u56fd\u306e\u56fd\u5185\u6cd5\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2024\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2024\/explanation\/PDF\/p0623-0759.pdf#page=89\" target=\"_blank\" rel=\"noopener\">711\u9801<\/a>\uff09\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\uff14\u53f7\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u8ca8\u5efa\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u306a\u3044\u4e00\u5b9a\u306e\u6697\u53f7\u8cc7\u7523\u578b\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u672c\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4ed6\u65b9\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u4e0a\u306e\u4ed6\u306e\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\uff08\u6c7a\u6e08\uff12\u2464\u4e00\uff5e\u4e09\uff09\u306b\u3064\u3044\u3066\u306f\u3001\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\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7279\u5b9a\u96fb\u5b50\u6c7a\u6e08\u624b\u6bb5\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u5b9f\u7279\u4ee4\uff16\u306e\uff18\u4e00\u30cb\uff08\uff11\uff09\uff09\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2024\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u00a0 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2024\/explanation\/PDF\/p0623-0759.pdf#page=89\" target=\"_blank\" rel=\"noopener\">711\u9801<\/a>\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u5b9a\u7fa9\u3067\u306f\u3001NFT\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u89e6\u308c\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001NFT\u306f\u65e5\u672c\u7248CARF\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u7279\u5b9a\u306eNFT\u304c\u3001\u65e5\u672c\u7248CARF\u3067\u3044\u3046\u3068\u3053\u308d\u306e\u6697\u53f7\u8cc7\u7523\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306f\u3001\u500b\u5225\u306e\u4e8b\u6848\u306b\u5fdc\u3058\u3066\u3001\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\uff5e<span style=\"color: #b22222;\">\u2462<\/span>\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3067\u5224\u65ad\u3055\u308c\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u3002<span style=\"border-bottom: solid 1px #b22222;\">\u4e00\u822c\u306bNFT\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5f62\u5f0f\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/span>\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\uff5e<span style=\"color: #b22222;\">\u2462<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u306bNFT\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u65e5\u672c\u7248CARF\u306e\u6697\u53f7\u8cc7\u7523\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306f\u3001\u91d1\u878d\u5e81\u306e\u4e8b\u52d9\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/guide\/kaisya\/16.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u5206\u518a\uff1a\u91d1\u878d\u4f1a\u793e\u95a2\u4fc2\u300016 \u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u95a2\u4fc2<\/a>\u300d\u306a\u3069\u306e\u884c\u653f\u89e3\u91c8\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u500b\u5225\u5224\u65ad\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\uff08\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-452\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff12\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>CARF\u3067\u306f\u300c\u6697\u53f7\u8cc7\u7523\uff08Crypto-Asset\uff09\u300d\u306b\u8a72\u5f53\u3057\u3001\u5bfe\u8c61\u306b\u306a\u308b\u304c\u3001\u65e5\u672c\u7248CARF\u3067\u306f\u300c\u6697\u53f7\u8cc7\u7523\u7b49\u300d\u306b\u8a72\u5f53\u305b\u305a\u3001\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u4e8b\u614b\u3082\u8d77\u3053\u308a\u3046\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u65e5\u672c\u7248CARF\u306b\u304a\u3051\u308b\u300c\u6697\u53f7\u8cc7\u7523\u7b49\u53d6\u5f15\u300d\u3068\u3044\u3046\u8a9e\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3057\u3066\u304a\u3053\u3046\u3002<\/p>\n<p>\u65e5\u672c\u7248CARF\u3067\u306f\u3001\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u3068\u306e\u9593\u3067\u305d\u306e\u55b6\u696d\u6240\u7b49\u3092\u901a\u3058\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u7b49\u53d6\u5f15\u3092\u884c\u3063\u305f\u8005\u304c\u4e00\u5b9a\u306e\u5831\u544a\u5bfe\u8c61\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u3001\u5831\u544a\u5bfe\u8c61\u5951\u7d04\u306b\u4fc2\u308b\u7279\u5b9a\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u306a\u3069\u6240\u5b9a\u306e\u4e8b\u9805\u3092\u5831\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u5b9f\u7279\u6cd510\u306e10\u2460\u3001\u5b9f\u7279\u898f16\u306e19\u2463\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u3067\u3044\u3046\u6697\u53f7\u8cc7\u7523\u7b49\u53d6\u5f15\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #006400;\">\u2460<\/span>\uff5e<span style=\"color: #006400;\">\u2463<\/span>\u3092\u884c\u3046\u3053\u3068\u3092\u5185\u5bb9\u3068\u3059\u308b\u5951\u7d04\u306e\u7de0\u7d50\u3067\u3042\u308b\uff08\u5b9f\u7279\u6cd510\u306e\uff19\u2464\u4e09\u3001\u5b9f\u7279\u4ee4\uff16\u306e19 \u2461\uff09\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u6697\u53f7\u8cc7\u7523\u7b49\u306e\u58f2\u8cb7<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u6697\u53f7\u8cc7\u7523\u7b49\u3068\u4ed6\u306e\u6697\u53f7\u8cc7\u7523\u7b49\u3068\u306e\u4ea4\u63db<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"border-bottom: solid 1px 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style=\"border-bottom: solid 1px 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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\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>CARF\u306f\u3001\u6697\u53f7\u8cc7\u7523\uff08Crypto-Asset\uff09\u3092\u300c\u6697\u53f7\u5316\u306e\u65b9\u6cd5\u306b\u3088\u308a\u4fdd\u8b77\u3055\u308c\u305f\u5206\u6563\u578b\u53f0\u5e33\u53c8\u306f\u985e\u4f3c\u306e\u6280\u8853\u306b\u4f9d\u62e0\u3057\u3066\u53d6\u5f15\u306e\u691c\u8a3c\u53ca\u3073\u5b89\u5168\u6027\u306e\u78ba\u4fdd\u3092\u884c\u3046\u4fa1\u5024\u306e\u30c7\u30b8\u30bf\u30eb\u8868\u73fe\u300d\u3068\u5b9a\u7fa9\u3057\u3001\u3053\u3053\u304b\u3089\u4e2d\u592e\u9280\u884c\u30c7\u30b8\u30bf\u30eb\u901a\u8ca8\u3001\u7279\u5b9a\u96fb\u5b50\u30de\u30cd\u30fc\u5546\u54c1\uff08\u4e00\u5b9a\u306e\u30b9\u30c6\u30fc\u30d6\u30eb\u30b3\u30a4\u30f3\uff09\u3001RCASP\u304c\u652f\u6255\u3084\u6295\u8cc7\u306e\u76ee\u7684\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u306a\u3044\u3068\u9069\u5207\u306b\u5224\u65ad\u3057\u305f\u6697\u53f7\u8cc7\u7523\u3092\u9664\u3044\u305f\u3082\u306e\u3092\u5831\u544a\u5bfe\u8c61\u6697\u53f7\u8cc7\u7523\uff08Relevant Crypto-Asset\uff09\u3068\u5b9a\u7fa9\u3057\u3066\u3044\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":[2410],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-26 08:22:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269729"}],"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=269729"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269729\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269729"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269729"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269729"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269729"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269729"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}