{"id":270404,"date":"2025-12-25T10:15:28","date_gmt":"2025-12-25T01:15:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270404"},"modified":"2026-01-15T10:27:04","modified_gmt":"2026-01-15T01:27:04","slug":"tax-article-642","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-642\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c83\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\u7b2c83\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\u7b2c82\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-640\/\" 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\u7b2c84\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-648\/\" 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;\">\u30ab\u3000\u5206\u6563\u6027\u304c\u3082\u305f\u3089\u3059\u7a0e\u52d9\u57f7\u884c\u4e0a\u306e\u554f\u984c<\/h4>\n<p>\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306e\u5206\u6563\u6027\u306f\u3001\u7d0d\u7a0e\u8005\u60c5\u5831\u304c\u96c6\u7a4d\u3059\u308b\u300c\u30a4\u30f3\u30d5\u30a9\u30e1\u30fc\u30b7\u30e7\u30f3\u30cf\u30d6\u300d\u3084\u6e90\u6cc9\u5730\u56fd\u306e\u8ab2\u7a0e\u6a29\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u4ee3\u7406\u4eba\u300d\u306e\u3088\u3046\u306a\u8005\u306b\u4f9d\u62e0\u3067\u304d\u306a\u3044<\/span>\u3068\u3044\u3046\u3001\u69cb\u9020\u7684\u306a\u56f0\u96e3\u3092\u3082\u305f\u3089\u3059\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001DeFi\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u5206\u6563\u578b\u306e\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u91d1\u878d\u6a5f\u95a2\u7b49\u306e\u4ef2\u4ecb\u8005\u304b\u3089\u5229\u7528\u8005\u306e\u60c5\u5831\u3092\u53ce\u96c6\u3059\u308b\u3088\u3046\u306a\u65e2\u5b58\u306e\u67a0\u7d44\u307f\u304c\u6a5f\u80fd\u4e0d\u5168\u306b\u9665\u308b\u53ef\u80fd\u6027\u306b\u7740\u76ee\u3059\u308b\u3002<\/p>\n<p>\u5f93\u6765\u306e\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u9280\u884c\u3084\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304c\u9593\u306b\u5165\u308a\u3001\u53d6\u5f15\u306e\u4ef2\u4ecb\u3092\u884c\u3063\u3066\u3044\u305f\u3002\u4f8b\u3048\u3070\u3001\u3042\u308b\u4eba\u304c\u682a\u3084\u50b5\u5238\u306a\u3069\u306e\u91d1\u878d\u5546\u54c1\u3067\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u3092\u4ef2\u4ecb\u3057\u305f\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u305f\u308a\u3001\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u3044\u3066\u7d0d\u3081\u305f\u308a\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u6a5f\u95a2\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u3068\u3063\u3066\u6b21\u306e\uff12\u3064\u306e\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u304d\u305f\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-270405\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-1.png\" alt=\"\" width=\"1276\" height=\"358\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-1.png 1276w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-1-300x84.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-1-1024x287.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-1-768x215.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-1-600x168.png 600w\" sizes=\"(max-width: 1276px) 100vw, 1276px\" \/><\/a><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5236\u5ea6\u8a2d\u8a08\u306f\u3001\u60c5\u5831\u306e\u5bfe\u79f0\u6027\u3092\u78ba\u4fdd\u3057\u3064\u3064\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5b9f\u52b9\u6027\u3092\u652f\u3048\u308b\u67f1\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001DeFi\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u53d6\u5f15\u5f53\u4e8b\u8005\u3092\u30de\u30c3\u30c1\u30f3\u30b0\u3055\u305b\u308b\u3088\u3046\u306a\u4ef2\u4ecb\u8005\u306f\u5b58\u5728\u305b\u305a\u3001\u4ef2\u4ecb\u696d\u52d9\u306e\u591a\u304f\u304c\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u30d9\u30fc\u30b9\u3067\u884c\u308f\u308c\u308b\uff08See Bob Michel &amp; Tatiana Falc\u00e3o, <a href=\"https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=4266327\" target=\"_blank\" rel=\"noopener\">OECD\uff082022\uff09Public Consultation on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard<\/a>: Comments by B. Michel and T. Falc\u00e3o 9\uff082022\uff09\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u6f14\u3058\u308b\u8005\u304c\u4e0d\u5b58\u5728\u304b\u3001\u305d\u306e\u3088\u3046\u306a\u8005\u306e\u7279\u5b9a\u304c\u56f0\u96e3\u3068\u306a\u308a\u3001\u6cd5\u7684\u7ba1\u8f44\u3082\u4e0d\u660e\u78ba\u306a\u3082\u306e\u3068\u306a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u5186\u6ed1\u306a\u7a0e\u52d9\u57f7\u884c\u304c\u7acb\u3061\u884c\u304b\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u30c7\u30b8\u30bf\u30eb\u30fb\u5206\u6563\u578b\u91d1\u878d\u3078\u306e\u5bfe\u5fdc\u306e\u3042\u308a\u65b9\u7b49\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/digital\/siryou\/20220620\/jimukyoku.pdf\" target=\"_blank\" rel=\"noopener\">\u4e8b\u52d9\u5c40\u8aac\u660e\u8cc7\u6599<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/digital\/siryou\/20220620\/jimukyoku.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\uff16\u9801<\/a>\uff082022.6.20\uff09\u306fDeFi\u306e\u6280\u8853\u30fb\u6027\u8cea\u304c\u3082\u305f\u3089\u3059\u898f\u5236\u4e0a\u306e\u554f\u984c\u70b9\u7b49\u3068\u3057\u3066\u3001\u6b21\u306e\u70b9\u3092\u6307\u6458\u3059\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u898f\u5236\u9075\u5b88\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u8005\u306e\u7279\u5b9a\u304c\u56f0\u96e3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000DeFi\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6027\u8cea\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6cd5\u7684\u7ba1\u8f44\u304c\u4e0d\u660e\u78ba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u9055\u6cd5\u884c\u70ba\u3001\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u3001\u30c6\u30ed\u8cc7\u91d1\u4f9b\u4e0e\u53c8\u306f\u5236\u88c1\u63aa\u7f6e\u306e\u56de\u907f\u3092\u8a98\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u91d1\u878d\u5b89\u5b9a\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u306e\u5b58\u5728<\/p>\n<\/div>\n<p>\u88dc\u8db3\u3059\u308b\u3068\u3001\u6697\u53f7\u8cc7\u7523\u306e\u30b7\u30b9\u30c6\u30e0\u81ea\u4f53\u306f\u533f\u540d\u6027\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u5b8c\u5168\u306a\u30d4\u30a2\u30c4\u30fc\u30d4\u30a2\u30e2\u30c7\u30eb\u3067\u306f\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u5229\u7528\u8005\u9593\u3067\u306e\u53d6\u5f15\u306f\u9032\u307e\u305a\u3001\u5341\u5206\u306a\u6d41\u52d5\u6027\u3092\u78ba\u4fdd\u3057\u304c\u305f\u3044\u3068\u3044\u3046\u5236\u7d04\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u53d6\u5f15\u3092\u4ef2\u4ecb\u30fb\u4fc3\u9032\u3059\u308b\u5f79\u5272\u3092\u679c\u305f\u3059\u30b5\u30fc\u30d3\u30b9\u306e\u9700\u8981\u304c\u9ad8\u307e\u308a\u3001\u305d\u308c\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u4e8b\u5b9f\u4e0a\u306e\u300c\u4ef2\u4ecb\u6a5f\u80fd\u300d\u3092\u62c5\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u3053\u308c\u3089\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304cKYC\uff08\u672c\u4eba\u78ba\u8a8d\uff09\u3084AML\/CFT\u898f\u5236\uff08\u30de\u30cd\u30fc\u30ed\u30f3\u30c0\u30ea\u30f3\u30b0\u30fb\u30c6\u30ed\u8cc7\u91d1\u4f9b\u4e0e\u898f\u5236\uff09\u306b\u5f93\u3046\u3088\u3046\u306a\u4e2d\u592e\u96c6\u6a29\u7684\u69cb\u9020\u3092\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u533f\u540d\u6027\u306f\u76f8\u5bfe\u7684\u306b\u5931\u308f\u308c\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001DeFi \u306e\u4e2d\u5fc3\u7684\u306a\u5b58\u5728\u3067\u3042\u308bDEX\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306b\u3088\u308a\u53d6\u5f15\u3092\u81ea\u52d5\u57f7\u884c\u3057\u3001\u5229\u7528\u8005\u306e\u8eab\u5143\u60c5\u5831\u3092\u53ce\u96c6\u3057\u306a\u3044\u5f62\u5f0f\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u533f\u540d\u6027\u3092\u640d\u306a\u308f\u305a\u306b\u53d6\u5f15\u306e\u52b9\u7387\u5316\u3092\u56f3\u308a\u3001\u4e8b\u5b9f\u4e0a\u306e\u300c\u4ef2\u4ecb\u6a5f\u80fd\u300d\u3092\u63d0\u4f9b\u3059\u308b\u70b9\u3067\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001DEX\u306e\u958b\u767a\u3084\u904b\u55b6\u7b49\u306b\u95a2\u4e0e\u3059\u308b\u300c\u8005\u300d\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u306f\u901a\u5e38\u3067\u3042\u308b\u3057\u3001DEX\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u306e\u306f\u300c\u4ef2\u4ecb\u696d\u52d9\u300d\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3059\u308b\u4f59\u5730\u306f\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001DeFi\u3084DEX\u306e\u76ee\u6307\u3059\u3068\u3053\u308d\u306f\u3001\u5229\u7528\u8005\u306e\u6697\u53f7\u8cc7\u7523\u3092\u7ba1\u7406\u3057\u305f\u308a\u3001\u6a29\u5229\u7fa9\u52d9\u306e\u5e30\u5c5e\u4e3b\u4f53\u3068\u306a\u308a\u3046\u308b\u300c\u8005\u300d\u3092\u4ecb\u5728\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3057\u3001\u5b9f\u969b\u306b\u3082\u3001\u3053\u3046\u3057\u305f\u4e3b\u4f53\u304c\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3046\u3079\u304d\u300c\u8005\u300d\u3068\u3057\u3066\u628a\u63e1\u3055\u308c\u308b\u304b\u306f\u4e0d\u900f\u660e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b<span style=\"border-bottom: solid 1px #b22222;\"> DEX\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u533f\u540d\u6027\u3092\u7dad\u6301\u3057\u3064\u3064\u3001\u305d\u306e\u53d6\u5f15\u3092\u6d3b\u767a\u5316\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001DEX\u3092\u5229\u7528\u3057\u305f\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u5c65\u6b74\u306f\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306b\u8a18\u9332\u3055\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u5f53\u5c40\u3092\u542b\u3080\u5916\u90e8\u306e\u8005\u304c\u3053\u308c\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd<\/span>\u3067\u3042\u308b\u3002\u3053\u306e\u610f\u5473\u3067<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306e\u8ffd\u8de1\u53ef\u80fd\u6027\u3068\u900f\u660e\u6027\u304c\u7dad\u6301<\/span>\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\"> CEX\u306e\u5185\u90e8\u3067\u884c\u308f\u308c\u305f\u53d6\u5f15\u306f\u30aa\u30d5\u30c1\u30a7\u30fc\u30f3\u3067\u7ba1\u7406\u3055\u308c\u3001\u76f4\u63a5\u7684\u306b\u306f\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u8a18\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u6697\u53f7\u8cc7\u7523\u306e\u8ffd\u8de1\u53ef\u80fd\u6027\u3084\u900f\u660e\u6027\u304c\u640d\u306a\u308f\u308c\u3066\u3044\u308b<\/span>\u3053\u3068\u3068\u5bfe\u8c61\u7684\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270406\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-2.png\" alt=\"\" width=\"1317\" height=\"886\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-2.png 1317w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-2-300x202.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-2-1024x689.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-2-768x517.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/ango-nft83-2-600x404.png 600w\" sizes=\"(max-width: 1317px) 100vw, 1317px\" \/><\/a><\/p>\n<p>\u632f\u308a\u8fd4\u308c\u3070\u3001\u91d1\u878d\u30b7\u30b9\u30c6\u30e0\u306e\u6587\u8108\u306b\u9650\u3089\u305a\u3001\u5f93\u6765\u3001\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u60c5\u5831\u63d0\u4f9b\u8005\u3084\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u3092\u671f\u5f85\u3067\u304d\u308b\u4f01\u696d\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u5f79\u6240\u306a\u3069\u306e\u4e2d\u592e\u96c6\u6a29\u7684\u6a5f\u95a2\u3092\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u300c\u5236\u5ea6\u7684\u30a4\u30f3\u30d5\u30e9\u300d\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u304d\u305f\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #b22222;\">\u5206\u6563\u578b\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7a0e\u52d9\u5f53\u5c40\u304c\u4e2d\u592e\u96c6\u6a29\u7684\u6a5f\u95a2\u306b\u4f9d\u5b58\u3059\u308b\u69cb\u9020\u3092\u6a5f\u80fd\u4e0d\u5168\u306b\u9665\u3089\u305b\u308b\u53ef\u80fd\u6027<\/span>\u3092\u6709\u3057\u3066\u3044\u308b\uff08Sergio Avalos, Challenges That Cryptoasset Anonymity Creates for Tax Administrations, 9 J. TAX ADMIN. 66, 67\uff082024\uff09\uff09\u3002<\/p>\n<p>\u5b8c\u5168\u306b\u5206\u6563\u5316\u3055\u308c\u305fDeFi\u7b49\u306e\u30b7\u30b9\u30c6\u30e0\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u5236\u5ea6\u7684\u30a4\u30f3\u30d5\u30e9\u306e\u5236\u5ea6\u7684\u5f79\u5272\u81ea\u4f53\u3092\u7121\u529b\u5316\u3059\u308b\u53ef\u80fd\u6027\u3092\u5b55\u3093\u3067\u304a\u308a\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u300c\u4ef2\u4ecb\u696d\u52d9\u3092\u62c5\u3046\u300d\u8005\u304c\u5b58\u5728\u3057\u306a\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u4f9d\u62e0\u3067\u304d\u308b\u300c\u8005\u300d\u3001\u8cac\u4efb\u3092\u6301\u3063\u3066\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u8005\u300d\u304c\u5b58\u5728\u3057\u306a\u3044\u5b8c\u5168\u306a\u5206\u6563\u578b\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u524d\u3067\u3001\u65e2\u5b58\u306e\u7a0e\u5236\u306f\u898b\u76f4\u3057\u3092\u6c42\u3081\u3089\u308c\u308b<\/span>\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u7b46\u8005\u306f\u5225\u7a3f\u306b\u304a\u3044\u3066\u3001\u5206\u6563\u578b\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\u3001\u3068\u308a\u308f\u3051\u4e2d\u592e\u96c6\u6a29\u7684\u6a5f\u95a2\u304c\u304a\u3089\u305a\uff08\u53d6\u5f15\u306b\u6a29\u5229\u7fa9\u52d9\u3084\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5e30\u5c5e\u4e3b\u4f53\u304c\u4ecb\u5728\u305b\u305a\uff09\u3001\u30c8\u30e9\u30b9\u30c8\u30ec\u30b9\u3067\u533f\u540d\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u5206\u6563\u5316\u304c\u9032\u3093\u3060\u74b0\u5883\u4e0b\u3067\u30b0\u30ed\u30fc\u30d0\u30eb\u306b\u4fa1\u5024\u306e\u79fb\u8ee2\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u4e16\u754c\u304c\u3082\u305f\u3089\u3059\u8ab2\u7a0e\u4e0a\u306e\u554f\u984c\u3092\u691c\u8a0e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u5236\u3068\u306e\u95a2\u4fc2\u306b\u304a\u3044\u3066\u6ce8\u76ee\u3055\u308c\u308b\u304b\u304b\u308b\u793e\u4f1a\u306e\u57fa\u76e4\u3068\u306a\u308b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3084\u4eba\u9593\u306b\u3088\u308b\u4ecb\u5165\u306a\u3057\u306b\u3001\u30b3\u30fc\u30c9\u5316\u3055\u308c\u305f\u901a\u308a\u306e\u64cd\u4f5c\u3092\u5b9f\u884c\u3059\u308b\u3053\u3068\u3067\u53d6\u5f15\u3092\u51e6\u7406\u3059\u308b\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u304c\u3082\u305f\u3089\u3059\u5f71\u97ff\u7b49\u3092\u8003\u5bdf\u3057\u305f\uff08\u6cc9\u7d62\u4e5f\u300cDeFi\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u7b49\u306e\u30c8\u30fc\u30af\u30f3\u306e\u79fb\u8ee2\u3068\u8ab2\u7a0e\uff0d\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30fb\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3092\u5229\u7528\u3057\u305f\u5206\u6563\u578b\u30c7\u30b8\u30bf\u30eb\u793e\u4f1a\uff0d\u300d\u7a0e\u6cd5\u5b66589\u53f7159\u9801\uff082023\uff09\uff09\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u7a0e\u5236\u5168\u4f53\u306e\u518d\u8a2d\u8a08\u3068\u3044\u3046\u5927\u304d\u306a\u8ab2\u984c\u3068\u306f\u5225\u306b\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u542b\u3080\u300c\u57f7\u884c\u4e0a\u306e\u554f\u984c\u300d\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u73fe\u884c\u5236\u5ea6\u304c\u76f4\u9762\u3059\u308b\u554f\u984c\u3092\u660e\u3089\u304b\u306b\u3057\u3001\u305d\u308c\u306b\u3044\u304b\u306b\u5236\u5ea6\u7684\u30fb\u6280\u8853\u7684\u306b\u5bfe\u5fdc\u3059\u3079\u304d\u304b\u3068\u3044\u3046\u70b9\u3092\u8003\u5bdf\u3059\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 \/>\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\u5b9f\u7279\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u5b9f\u7279\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u5b9f\u7279\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u95a2\u3059\u308b\u7701\u4ee4<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    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