{"id":269863,"date":"2025-10-16T10:16:58","date_gmt":"2025-10-16T01:16:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269863"},"modified":"2025-10-30T10:28:42","modified_gmt":"2025-10-30T01:28:42","slug":"tax-article-631","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-631\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c78\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\u7b2c78\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\u7b2c77\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-630\/\" 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\u7b2c79\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-633\/\" 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\u3000\u533f\u540d\u6027\u30fb\u5206\u6563\u6027\u3068\u7a0e\u52d9\u57f7\u884c\u4e0a\u306e\u554f\u984c<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a2\u3000\u30b9\u30fc\u30d1\u30fc\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3068\u3057\u3066\u306e\u6697\u53f7\u8cc7\u7523\u306e\u7279\u5fb4<\/h4>\n<p>\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5927\u5b66\u30a2\u30fc\u30d0\u30a4\u30f3\u6cd5\u79d1\u5927\u5b66\u9662\u306e\u79df\u7a0e\u6cd5\u306e\u7814\u7a76\u8005\u3067\u3042\u308bMarian\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a<span style=\"color: #333399;\">\u2460<\/span>\u6e90\u6cc9\u5730\u56fd\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068<span style=\"color: #cd853f;\">\u2461<\/span>\u533f\u540d\u6027\u3068\u3044\u3046\uff12\u3064\u306e\u7279\u5fb4\u3092\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u6307\u6458\u3059\u308b\uff08Omri Y. Marian, Are Cryptocurrencies\u2018Super\u2019 Tax Havens?, 112 MICH. L. REV. FIRST IMPRESSIONS 38, 42\uff082013\uff09\uff09\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-269893\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-1.png\" alt=\"\" width=\"1214\" height=\"306\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-1.png 1214w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-1-300x76.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-1-1024x258.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-1-768x194.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-1-600x151.png 600w\" sizes=\"(max-width: 1214px) 100vw, 1214px\" \/><\/a><\/p>\n<p>\u3055\u3089\u306b\u3001Marian\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001<span style=\"color: #006400;\">\u2462<\/span>\u4ef2\u4ecb\u5f79\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u4e0d\u5b58\u5728\u306b\u6ce8\u76ee\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-269894\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-2.png\" alt=\"\" width=\"1220\" height=\"283\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-2.png 1220w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-2-300x70.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-2-1024x238.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-2-768x178.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-2-600x139.png 600w\" sizes=\"(max-width: 1220px) 100vw, 1220px\" \/><\/a><\/p>\n<p>\u3053\u306e\u3053\u3068\u304b\u3089\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306f\u3001\u56fd\u969b\u7684\u306a\u8131\u7a0e\u9632\u6b62\u4f53\u5236\u306e\u767a\u5c55\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044\u3068\u3044\u3046\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001FATCA\uff08\u5916\u56fd\u53e3\u5ea7\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6cd5\uff09\u306e\u6574\u5099\u306a\u3069\u306b\u3088\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u60c5\u5831\u7533\u544a\u3084\u6e90\u6cc9\u5fb4\u53ce\u306a\u3069\u306e\u70b9\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u4ee3\u7406\u4eba\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u62c5\u3044\u3001\u5fb4\u7a0e\u306e\u65b0\u305f\u306a\u62c5\u3044\u624b\u3068\u306a\u3063\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u304c\u868a\u5e33\u306e\u5916\u306b\u7f6e\u304b\u308c\u308b\u305f\u3081\u3001\u6697\u53f7\u8cc7\u7523\u306f\u30b9\u30fc\u30d1\u30fc\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3068\u306a\u308b\u53ef\u80fd\u6027\u3092\u79d8\u3081\u3066\u3044\u308b\u3068\u6307\u6458\u3059\u308b\uff08Marian, Are Cryptocurrencies \u2018Super\u2019 Tax Havens?, at 42\uff09\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>\u3000Marian \u306f\u3001FATCA\u3068\u3053\u308c\u3092\u7bc4\u3068\u3057\u305fCRS\uff08\u5171\u901a\u5831\u544a\u57fa\u6e96\uff09\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u3092\u62e0\u70b9\u3068\u3057\u305f\u8131\u7a0e\u304c\u6e1b\u5c11\u3057\u305f\u3001\u3042\u308b\u3044\u306f\u5c11\u306a\u304f\u3068\u3082\u8457\u3057\u304f\u8907\u96d1\u5316\u3057\u305f\u3068\u3044\u3046\u91cd\u8981\u306a\u5b9f\u8a3c\u7684\u8a3c\u62e0\u304c\u3042\u308b\u3068\u3044\u3046\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u308b\uff08Omri Y. Marian, <a href=\"https:\/\/ssrn.com\/abstract=5096107\" target=\"_blank\" rel=\"noopener\">Not\u201cSuper Tax Havens\u201dAfter All<\/a>, UC Irvine Sch. of L. Rsch. Paper No. 2025-01, forthcoming in International Issues in the Taxation of Cryptoassets\uff08Editora Revista dos Tribunais, 2025\uff09\uff08last visited Mar. 25, 2025\uff09\uff09\u3002<\/span><\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u6ce8\u76ee\u3059\u3079\u304d\u3053\u3068\u306b\u3001Marian\u306f\u3001\u73fe\u5728\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306f\u4f1d\u7d71\u7684\u306a\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3088\u308a\u3082\u52b9\u679c\u7684\u306b\u6a5f\u80fd\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u304a\u305d\u3089\u304f\u306f\u6a5f\u80fd\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u5f90\u3005\u306b\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u7d50\u8ad6\u3092\u793a\u3057\u3066\u3044\u308b\uff08Marian, Not\u2018Super Tax Havens\u2019After All, at 8\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u7d50\u8ad6\u306f\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2461<\/span>\u3068<span style=\"color: #006400;\">\u2462<\/span>\u306b\u95a2\u3057\u3066\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u306f\u3001\u7406\u8ad6\u4e0a\u3001\u91d1\u878d\u8cc7\u7523\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u4ef2\u4ecb\u8005\u306b\u983c\u308b\u3053\u3068\u306a\u3057\u306b\u5e83\u7bc4\u56f2\u306b\u5206\u6563\u3055\u308c\u305f\u7591\u4f3c\u7684\u306a\u533f\u540d\u6027\u3092\u6709\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u63d0\u4f9b\u3067\u304d\u308b\u53ef\u80fd\u6027\u3092\u6301\u3063\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u73fe\u5b9f\u304c\u3042\u308b\u3053\u3068\u3092\u8ad6\u62e0\u3068\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269895\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-3.png\" alt=\"\" width=\"1275\" height=\"364\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-3.png 1275w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-3-300x86.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-3-1024x292.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-3-768x219.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-3-600x171.png 600w\" sizes=\"(max-width: 1275px) 100vw, 1275px\" \/><\/a><\/p>\n<p>\u306a\u308b\u307b\u3069\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u73fe\u6642\u70b9\u306b\u304a\u3044\u3066\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306e\u591a\u304f\u306f\u3001\u4e2d\u592e\u96c6\u6a29\u7684\u306a\u53d6\u5f15\u6240\u3067\u3042\u308bCEX\u3084\u6c7a\u6e08\u4e8b\u696d\u8005\u306a\u3069\u306e\u4ef2\u4ecb\u8005\u3092\u7d4c\u7531\u3057\u3066\u884c\u308f\u308c\u3066\u304a\u308a<\/span>\u3001\u3053\u308c\u3089\u3092\u901a\u3058\u305f\u672c\u4eba\u78ba\u8a8d\uff08KYC\uff09\u3084\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u5206\u6790\u6280\u8853\u306e\u9032\u5c55\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u306e\u5206\u6563\u6027\u3084\u533f\u540d\u6027\u306f\u76f8\u5bfe\u7684\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u306e\u6307\u6458\u306b\u306f\u4e00\u5b9a\u306e\u6839\u62e0\u304c\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u3001\u4e3b\u6d41\u3068\u306a\u3063\u3066\u3044\u308b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3084\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\u306e\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u30aa\u30f3\u30c1\u30a7\u30fc\u30f3\u53d6\u5f15\uff08\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u53d6\u5f15\uff09\u306e\u8ffd\u8de1\u304c\u6280\u8853\u7684\u306b\u306f\u53ef\u80fd\u3067\u3042\u308a\u3001\u6cd5\u57f7\u884c\u6a5f\u95a2\u3084\u7a0e\u52d9\u5f53\u5c40\u306e\u5206\u6790\u80fd\u529b\u3082\u9ad8\u307e\u308a\u3064\u3064\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u3046\u3057\u305f\u73fe\u72b6\u3060\u3051\u3092\u3082\u3063\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u672c\u8cea\u7684\u7279\u6027\u3067\u3042\u308b\u5206\u6563\u6027\u3084\u533f\u540d\u6027\u304c\u3042\u3089\u3086\u308b\u5834\u9762\u306b\u304a\u3044\u3066\u5b9f\u8cea\u7684\u306b\u5931\u308f\u308c\u305f\u3068\u65ad\u5b9a\u3059\u308b\u3053\u3068\u307e\u3067\u306f\u3067\u304d\u306a\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-269896\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-4.png\" alt=\"\" width=\"1253\" height=\"834\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-4.png 1253w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-4-300x200.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-4-1024x682.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-4-768x511.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/08\/ango-nft78-4-600x399.png 600w\" sizes=\"(max-width: 1253px) 100vw, 1253px\" \/><\/a><\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001\u73fe\u72b6\u306e\u6697\u53f7\u8cc7\u7523\u5e02\u5834\u304c\u4e2d\u592e\u96c6\u6a29\u7684\u8981\u7d20\u3092\u542b\u307f\u3064\u3064\u3082\u3001\u5206\u6563\u6027\u30fb\u533f\u540d\u6027\u306e\u78ba\u4fdd\u306f\u4f9d\u7136\u3068\u3057\u3066\u4e00\u5b9a\u306e\u7bc4\u56f2\u30fb\u7a0b\u5ea6\u3067\u5b9f\u73fe\u3055\u308c\u3066\u304a\u308a\u3001\u5c06\u6765\u7684\u306b\u3082\u305d\u306e\u53ef\u80fd\u6027\u304c\u9589\u3056\u3055\u308c\u305f\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u898f\u5236\u5f37\u5316\u3084\u56fd\u969b\u5354\u8abf\u306b\u3088\u3063\u3066\u4e00\u6642\u7684\u306b\u900f\u660e\u6027\u304c\u5411\u4e0a\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3092\u629c\u3051\u9053\u3068\u3059\u308b\u65b0\u305f\u306a\u6280\u8853\u3084\u53d6\u7d44\u307f\u304c\u51fa\u73fe\u3059\u308b\u53ef\u80fd\u6027\u306f\u5e38\u306b\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u3080\u3057\u308d\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u898f\u5236\u306e\u5f37\u5316\u304c\u3055\u3089\u306a\u308b\u5206\u6563\u5316\u30fb\u533f\u540d\u5316\u3092\u62db\u304d\u3046\u308b\u3068\u3044\u3046\u30d1\u30e9\u30c9\u30c3\u30af\u30b9<\/span>\u3092\u5185\u5305\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #b22222;\">\u73fe\u72b6\u3092\u9759\u7684\u306b\u6349\u3048\u308b\u306e\u307f\u306a\u3089\u305a\u3001\u52d5\u7684\u304b\u3064\u7d99\u7d9a\u7684\u306a\u6280\u8853\u9769\u65b0\u3068\u4eba\u3005\u306e\u884c\u52d5\u5909\u5bb9\u3092\u524d\u63d0\u3068\u3057\u305f\u898f\u5236\u3084\u7a0e\u5236\u306e\u8a2d\u8a08\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b<\/span>\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u672c\u7a3f\u306e\u554f\u984c\u95a2\u5fc3\u306f\u3001\u4e0a\u8a18\u898b\u89e3\u306e\u59a5\u5f53\u6027\u3084\u6697\u53f7\u8cc7\u7523\u306e\u30b9\u30fc\u30d1\u30fc\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u8a72\u5f53\u6027\u3067\u306f\u306a\u304f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u533f\u540d\u6027\u3068\u5206\u6563\u6027\u304c\u5f15\u304d\u8d77\u3053\u3059\u7a0e\u52d9\u57f7\u884c\u4e0a\u306e\u554f\u984c\u3067\u3042\u308b\u3002\u6b21\u56de\u4ee5\u964d\u3001\u3053\u306e\u3088\u3046\u306a\u89b3\u70b9\u304b\u3089\u8003\u5bdf\u3092\u9032\u3081\u308b\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 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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><\/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>\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u5927\u5b66\u30a2\u30fc\u30d0\u30a4\u30f3\u6cd5\u79d1\u5927\u5b66\u9662\u306e\u79df\u7a0e\u6cd5\u306e\u7814\u7a76\u8005\u3067\u3042\u308bMarian\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u306a\u2460\u6e90\u6cc9\u5730\u56fd\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u2461\u533f\u540d\u6027\u3068\u3044\u3046\uff12\u3064\u306e\u7279\u5fb4\u3092\u5099\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u6307\u6458\u3059\u308b\uff08Omri Y. Marian, Are Cryptocurrencies\u2018Super\u2019 Tax Havens?, 112 MICH. L. REV. FIRST IMPRESSIONS 38, 42\uff082013\uff09\uff09\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":[2416],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 10:27:54","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269863"}],"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=269863"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269863\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269863"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269863"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}