{"id":269734,"date":"2025-09-18T10:15:10","date_gmt":"2025-09-18T01:15:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269734"},"modified":"2025-10-02T10:49:28","modified_gmt":"2025-10-02T01:49:28","slug":"tax-article-626","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-626\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c76\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\u7b2c76\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\u7b2c75\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-624\/\" 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\u7b2c77\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-630\/\" 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;\">\u30a4\u3000RCASP\u3068\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49<\/h4>\n<p>CARF\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u81ea\u5df1\u8a3c\u660e\u66f8\u306e\u59a5\u5f53\u6027\u3092\u78ba\u8a8d\u3057\uff08\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7fa9\u52d9\uff09\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u306fRCASP\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<!--more--><\/p>\n<p>RCASP\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u4e8b\u696d\u3068\u3057\u3066\u3001\u9867\u5ba2\u306e\u305f\u3081\u53c8\u306f\u9867\u5ba2\u306b\u4ee3\u308f\u3063\u3066\u4ea4\u63db\u53d6\u5f15\uff08\u5831\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6697\u53f7\u8cc7\u7523\u3068\u6cd5\u5b9a\u901a\u8ca8\u3068\u306e\u4ea4\u63db\u53ca\u3073\u5831\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6697\u53f7\u8cc7\u7523\u540c\u58eb\u306e\u4ea4\u63db\uff09\u3092\u5b9f\u884c\u3059\u308b\uff08effectuate\uff09\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u500b\u4eba\u53c8\u306f\u4e8b\u696d\u4f53<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001RCASP\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u6d41\u901a\u30fb\u4ea4\u63db\u306e\u5834\u3092\u63d0\u4f9b\u3057\u3001\u5229\u7528\u8005\u306e\u4ee3\u308f\u308a\u306b\u53d6\u5f15\u3092\u6210\u7acb\u3055\u305b\u308b\u4e3b\u4f53\u3068\u3057\u3066\u3001\u6697\u53f7\u8cc7\u7523\u7b49\u306b\u4fc2\u308b\u5831\u544a\u5236\u5ea6\u306e\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305fRCASP\u306e\u5b9a\u7fa9\u306f\u3001\u5f93\u6765\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3057\u3066CRS\u304c\u8ab2\u3057\u3066\u3044\u305f\u5831\u544a\u7fa9\u52d9\u306e\u67a0\u7d44\u307f\u3092\u3001\u6697\u53f7\u8cc7\u7523\u306e\u5b9f\u52d9\u306b\u5408\u308f\u305b\u3066\u518d\u69cb\u7bc9\u306a\u3044\u3057\u5225\u306e\u67a0\u7d44\u307f\u3068\u3057\u3066\u62e1\u5f35\u3057\u3088\u3046\u3068\u3059\u308b\u8a66\u307f\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>RCASP\u306b\u306f\u4ea4\u63db\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u53c8\u306f\u4ef2\u4ecb\u8005\u3068\u3057\u3066\u884c\u52d5\u3059\u308b\u8005\u3084\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u63d0\u4f9b\u3059\u308b\u8005\u304c\u542b\u307e\u308c\u308b\u3002RCASP\u306e\u4ee3\u8868\u306f\u3001\u4e2d\u592e\u96c6\u6a29\u578b\u306e\u53d6\u5f15\u6240\u3067\u3042\u308bCEX\u3067\u3042\u308b\u3068\u3044\u3063\u3066\u3088\u3044\u3002<\/p>\n<p>\u4ed6\u65b9\u3001\u5358\u306b\u3001\u6697\u53f7\u8cc7\u7523\u306e\u4fdd\u7ba1\u3084\u79fb\u8ee2\u306b\u4fc2\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8005\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u691c\u8a3c\u4f5c\u696d\u306e\u307f\u3092\u884c\u3046\u8005\uff08\u30de\u30a4\u30ca\u30fc\u3084\u30d0\u30ea\u30c7\u30fc\u30bf\uff09\u3001\u6697\u53f7\u8cc7\u7523\u95a2\u9023\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u958b\u767a\u30fb\u8ca9\u58f2\u3059\u308b\u8005\u306fRCASP\u306b\u542b\u307e\u308c\u306a\u3044\uff08OECD, INTERNATIONAL STANDARDS FOR AUTOMATIC EXCHANGE OF INFORMATION IN TAX MATTERS: CRYPTO-ASSET REPORTING FRAMEWORK AND 2023 UPDATE TO THE COMMON REPORTING STANDARD 22, 53-54\uff082023\uff09\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5831\u544a\u5236\u5ea6\u306e\u5b9f\u52b9\u6027\u3092\u4fdd\u3061\u3064\u3064\u3082\u3001\u6280\u8853\u30a4\u30f3\u30d5\u30e9\u306e\u7dad\u6301\u30fb\u767a\u5c55\u306b\u95a2\u4e0e\u3059\u308b\u8005\u306b\u904e\u5270\u306a\u5831\u544a\u7fa9\u52d9\u3092\u8ab2\u3055\u306a\u3044\u3068\u3044\u3046\u3001\u30d0\u30e9\u30f3\u30b9\u3042\u308b\u5236\u5ea6\u8a2d\u8a08\u306e\u8868\u308c\u3067\u3042\u308b\u3068\u307f\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002<\/p>\n<p>\u304b\u304f\u3057\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u7d14\u7c8b\u306a\u30ab\u30b9\u30c8\u30c7\u30a3\u30a2\u30f3\u3084\u30a6\u30a9\u30ec\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306fRCASP\u306b\u8a72\u5f53\u3057\u306a\u3044<\/span>\u3053\u3068\u306b\u306a\u308b\uff08Raffaele Russo et al., Approval of the Cryptoasset Reporting Framework Is a Step in the Right Direction, 108 TAX NOTES INT\u2019L 567, 569\uff082022\uff09\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4eee\u306b\u305d\u306e\u30ab\u30b9\u30c8\u30c7\u30a3\u30a2\u30f3\u3084\u30a6\u30a9\u30ec\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304c\u3001\u8868\u5411\u304d\u306b\u306f\u300c\u4fdd\u7ba1\u30b5\u30fc\u30d3\u30b9\u300d\u3092\u6a19\u699c\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u9867\u5ba2\u306e\u6307\u56f3\u306b\u5fdc\u3058\u3066\u4ea4\u63db\u53d6\u5f15\u3092\u5b9f\u884c\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4e8b\u696d\u3068\u3057\u3066\u3001\u9867\u5ba2\u306e\u305f\u3081\u53c8\u306f\u9867\u5ba2\u306b\u4ee3\u308f\u3063\u3066\u4ea4\u63db\u53d6\u5f15\u3092\u5b9f\u884c\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u5f53\u305f\u308a\u3001RCASP\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6a5f\u80fd\u57fa\u6e96\u306b\u57fa\u3065\u304f\u5b9f\u8cea\u5224\u65ad\u304c\u5236\u5ea6\u4e0a\u4e88\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5f62\u5f0f\u7684\u306a\u696d\u614b\u533a\u5206\u306b\u9003\u3052\u8fbc\u3080\u4f59\u5730\u306f\u5c11\u306a\u3044\u3002<\/p>\n<p>\u65e5\u672c\u7248CARF\u306b\u304a\u3044\u3066\u3001RCASP\u306b\u76f8\u5f53\u3059\u308b\u306e\u306f\u300c\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u3001\u81ea\u793e\u3068\u306e\u9593\u3067\u305d\u306e\u55b6\u696d\u6240\u7b49\u3092\u901a\u3058\u3066\u6697\u53f7\u8cc7\u7523\u7b49\u53d6\u5f15\u3092\u884c\u3063\u305f\u8005<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u304c\u5831\u544a\u5bfe\u8c61\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u7b49\u306b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u4e00\u5b9a\u306e\u5831\u544a\u4e8b\u9805\u3092\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e74\uff14\u670830\u65e5\u307e\u3067\u306b\u3001\u305d\u306e\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306e\u672c\u5e97\u7b49\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u5b9f\u7279\u6cd510\u306e10\u2460\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:#666699;\">\n\t\t<ul>\n<li>\u7279\u5b9a\u5bfe\u8c61\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u3001\u4f4f\u6240\u53c8\u306f\u672c\u5e97\u7b49\u306e\u6240\u5728\u5730\u3001\u5c45\u4f4f\u5730\u56fd\u3001\u5916\u56fd\u306e\u7d0d\u7a0e\u8005\u756a\u53f7<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u7b49<\/li>\n<li>\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u305f\u6697\u53f7\u8cc7\u7523\u7b49\u58f2\u8cb7\u7b49\u306b\u4fc2\u308b\u6697\u53f7\u8cc7\u7523\u7b49\u306e\u7a2e\u985e\u3054\u3068\u306e\u540d\u79f0\u3001\u305d\u306e\u7a2e\u985e\u3054\u3068\u306e\u6697\u53f7\u8cc7\u7523\u7b49\u306e\u58f2\u5374\u53c8\u306f\u8cfc\u5165\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u7b49<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000CARF\u3084CRS\u3068\u540c\u69d8\u306b\u3001\u8131\u7a0e\u30ea\u30b9\u30af\u306e\u4f4e\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u696d\u4f53\u3001\u3059\u306a\u308f\u3061\u4e0a\u5834\u6cd5\u4eba\u7b49\u3001\u4e0a\u5834\u6cd5\u4eba\u306e\u95a2\u9023\u4f1a\u793e\u7b49\u53ca\u3073\u56fd\u7b49\u306f\u3001\u5831\u544a\u5bfe\u8c61\u5916\u306e\u8005\u3068\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=93\" target=\"_blank\" rel=\"noopener\">715\u9801<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5916\u56fd\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u306b\u65e5\u672c\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306f\u542b\u307e\u308c\u306a\u3044\u3002\u4e0a\u8a18\u306e\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u304b\u3089\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5831\u544a\u4e8b\u9805\u306f\u3001CARF\u306b\u304a\u3044\u3066\u7a0e\u52d9\u5f53\u5c40\u9593\u3067\u60c5\u5831\u4ea4\u63db\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u3092\u8e0f\u307e\u3048\u305f\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3044\u308f\u3086\u308b\u7d0d\u7a0e\u8005\u756a\u53f7\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u306e\u7d0d\u7a0e\u8005\u756a\u53f7\u306f\u5831\u544a\u4e8b\u9805\u3068\u3055\u308c\u308b\u304c\u3001\u65e5\u672c\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306f\u5831\u544a\u4e8b\u9805\u3068\u306f\u3055\u308c\u3066\u3044\u306a\u3044\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=77\" target=\"_blank\" rel=\"noopener\">699\u9801<\/a>\uff09\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u5831\u544a\u4e8b\u9805\u306b\u306f\u3001\u6b21\u306e\u6697\u53f7\u8cc7\u7523\u7b49\u306b\u4fc2\u308b\u516c\u6b63\u5e02\u5834\u4fa1\u5024\u984d\u306e\u5408\u8a08\u984d\u3001\u7dcf\u6570\u91cf\u3001\u5408\u8a08\u4ef6\u6570\u306a\u3069\u304c\u542b\u307e\u308c\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>\u4ed6\u306e\u6697\u53f7\u8cc7\u7523\u7b49\u3068\u306e\u4ea4\u63db\u306b\u3088\u308b\u8b72\u6e21\u53c8\u306f\u53d6\u5f97\u3092\u3057\u305f\u6697\u53f7\u8cc7\u7523\u7b49<\/li>\n<li>\u5916\u90e8\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u306b\u79fb\u8ee2\u3092\u3057\u305f\u53c8\u306f\u5916\u90e8\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u304b\u3089\u53d7\u3051\u5165\u308c\u305f\u6697\u53f7\u8cc7\u7523\u7b49<\/li>\n<\/ul>\n<\/div>\n<p>\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u3068\u306f\u6b21\u306e<span style=\"color: #4f81bd;\"><strong>\u3014\uff11\u3015<\/strong><\/span>\u53ca\u3073<span style=\"color: #c0504d;\"><strong>\u3014\uff12\u3015<\/strong><\/span>\u306e\u3044\u305a\u308c\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3059\u8005\u3067\u3042\u308b\uff08\u5b9f\u7279\u6cd510\u306e\uff19\u2464\u4e00\u3001\u5b9f\u7279\u4ee4\uff16\u306e18\uff09\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-269735\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-1.png\" alt=\"\" width=\"550\" height=\"174\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-1.png 1074w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-1-300x95.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-1-1024x324.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-1-768x243.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-1-600x190.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-269736\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-2.png\" alt=\"\" width=\"550\" height=\"178\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-2.png 1074w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-2-300x97.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-2-1024x331.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-2-768x248.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango_nft76-2-600x194.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u65e5\u672c\u6cd5\u4e0a\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u8005\u306e\u3046\u3061\u3001\u9867\u5ba2\u306e\u53d6\u5f15\u3092\u4ef2\u4ecb\u30fb\u5b9f\u884c\u3059\u308b\u7acb\u5834\u306b\u3042\u308b\u8005\u304c\u3001RCASP\u3068\u540c\u7b49\u306e\u7fa9\u52d9\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u60c5\u5831\u53ce\u96c6\u30fb\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u30fb\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u5831\u544a\u306e\u4e00\u9023\u306e\u7fa9\u52d9\u3092\u62c5\u3046\u4e3b\u4f53\u3068\u306a\u308b\u3002<\/p>\n<p>\u3044\u308f\u3070\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u4fdd\u6709\u3068\u3044\u3046\u5f62\u5f0f\u7684\u8981\u4ef6\u3068\u3001\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u95a2\u4e0e\u3068\u3044\u3046\u6a5f\u80fd\u7684\u8981\u4ef6\u306e\u53cc\u65b9\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306fCARF\u306e\u5236\u5ea6\u8a2d\u8a08\u3092\u56fd\u5185\u6cd5\u306e\u67a0\u7d44\u307f\u306b\u9069\u5408\u3055\u305b\u308b\u305f\u3081\u306e\u5de5\u592b\u3068\u3044\u3048\u308b\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<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\u676114 \u9805\u5404\u53f7\u306b\u63b2\u3052\u308b\u8ca1\u7523\u7684\u4fa1\u5024\u306b\u9650\u308b\uff09\u3067\u3042\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\u7b2c75\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-624\/\" target=\"_blank\" rel=\"noopener\">\u7b2c75\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #4f81bd;\"><strong>\u3014\uff11\u3015<\/strong><\/span>\u306e\u8981\u4ef6\u306f\u3001\u3053\u306e\u65e5\u672c\u7248CARF\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u5f62\u3067\u3001\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306b\u8a72\u5f53\u3059\u308b\u8005\u3092\u5b9a\u3081\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3002<\/p>\n<p>CARF\u3068\u540c\u69d8\u306b\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306e\u300c\u4fdd\u7ba1\u300d\u3084\u300c\u79fb\u8ee2\u300d\u306e\u307f\u3092\u884c\u3046\u4e8b\u696d\u8005\u306f\u5831\u544a\u7fa9\u52d9\u8005\u3068\u306f\u3055\u308c\u306a\u3044<\/span>\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5a92\u4ecb\u7b49\u306b\u95a2\u4e0e\u305b\u305a\u306b\u3001\u30a6\u30a9\u30ec\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3068\u3044\u3063\u305f\u6280\u8853\u7684\u306a\u30a4\u30f3\u30d5\u30e9\u63d0\u4f9b\u8005\u306a\u3069\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5831\u544a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u7b49\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\u3053\u306e\u70b9\u306f\u3001CARF\u3068\u306e\u6574\u5408\u6027\u3092\u610f\u8b58\u3057\u305f\u3082\u306e\u3068\u8a55\u4fa1\u3067\u304d\u3088\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u65e5\u672c\u7248CARF\u306fCARF\u306e\u5236\u5ea6\u8da3\u65e8\u3092\u8e0f\u8972\u3057\u3066\u304a\u308a\u3001\u8ab2\u7a0e\u60c5\u5831\u306e\u628a\u63e1\u306b\u5b9f\u52b9\u6027\u3092\u3082\u305f\u3089\u3059\u4e3b\u4f53\u3092\u7684\u78ba\u306b\u6355\u6349\u3059\u308b\u4e00\u65b9\u3067\u3001\u9867\u5ba2\u306e\u53d6\u5f15\u3092\u4ef2\u4ecb\u30fb\u5b9f\u884c\u3059\u308b\u3088\u3046\u306a\u5f79\u5272\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u3078\u306e\u904e\u5270\u306a\u898f\u5236\u3092\u907f\u3051\u308b\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u67a0\u7d44\u307f<\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u7248CARF\u304cCARF\u306e\u67a0\u7d44\u307f\u3092\u56fd\u5185\u6cd5\u306b\u79fb\u690d\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001<span style=\"border-bottom: solid 1px 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#b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5916\u56fd\u7d0d\u7a0e\u8005\u756a\u53f7\u7b49\u3068\u306f\u3001\u7279\u5b9a\u5bfe\u8c61\u8005\u306e\u4f4f\u6240\u7b49\u6240\u5728\u5730\u56fd\u3068\u8a8d\u3081\u3089\u308c\u308b\u56fd\u30fb\u5730\u57df\uff08\u5916\u56fd\u306b\u9650\u308b\uff09\u3068\u3057\u3066\u7279\u5b9a\u3055\u308c\u305f\u56fd\u30fb\u5730\u57df\u306b\u304a\u3044\u3066\u305d\u306e\u7279\u5b9a\u5bfe\u8c61\u8005\u304c\u6709\u3059\u308b\u7d0d\u7a0e\u8005\u756a\u53f7\u53c8\u306f\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u7279\u5b9a\u6cd5\u4eba\u306e\u3046\u3061\u305d\u306e\u7279\u5b9a\u6cd5\u4eba\u306b\u4fc2\u308b\u5b9f\u8cea\u7684\u652f\u914d\u8005\uff08\u4f4f\u6240\u7b49\u6240\u5728\u5730\u56fd\u3068\u8a8d\u3081\u3089\u308c\u308b\u56fd\u53c8\u306f\u5730\u57df\u304c\u5916\u56fd\u3067\u3042\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u304c\u3042\u308b\u3082\u306e\u304c\u6709\u3059\u308b\u6cd5\u4eba\u756a\u53f7\u3092\u3044\u3046\uff08\u5b9f\u7279\u898f16\u306e16\u2465\u3001\u5b9f\u7279\u898f16\u306e\uff13\u2469\uff09\u3002<\/span><\/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 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\/>\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><\/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\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u81ea\u5df1\u8a3c\u660e\u66f8\u306e\u59a5\u5f53\u6027\u3092\u78ba\u8a8d\u3057\uff08\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u7fa9\u52d9\uff09\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u5831\u544a\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u306fRCASP\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","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":[2412],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:51:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269734"}],"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=269734"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269734\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269734"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269734"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}