{"id":270955,"date":"2026-01-15T10:15:46","date_gmt":"2026-01-15T01:15:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270955"},"modified":"2026-01-29T10:25:34","modified_gmt":"2026-01-29T01:25:34","slug":"tax-article-648","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-648\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c84\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\u7b2c84\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\u7b2c83\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-642\/\" 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\u7b2c85\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-650\/\" 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;\">\u30ad\u3000CARF\u306e\u9650\u754c<\/h4>\n<p>\u672c\u9023\u8f09<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\/\" target=\"_blank\" rel=\"noopener\">\u7b2c74\u56de<\/a>\u3067\u306f\u3001OECD\u306eCARF\uff08Crypto-Asset Reporting Framework\uff1a\u6697\u53f7\u8cc7\u7523\u7b49\u5831\u544a\u67a0\u7d44\u307f\uff09\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u69cb\u9020\u7684\u7279\u5fb4\u3068\u61f8\u5ff5\u3092\u6307\u6458\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>CARF\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u65b0\u305f\u306a\u30d7\u30ec\u30fc\u30e4\u30fc\u3067\u3042\u308bRCASP\u3068\u547c\u3070\u308c\u308b\u6697\u53f7\u8cc7\u7523\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u5229\u7528<\/span>\u3057\u3066\u306f\u3044\u308b\u3082\u306e\u306e\u3001\u5b9f\u8cea\u7684\u306b\u306f<span style=\"border-bottom: solid 1px #b22222;\">\u5f93\u6765\u306eCRS\u306e\u4ed5\u7d44\u307f\u3092\u6697\u53f7\u8cc7\u7523\u306e\u9818\u57df\u306b\u63a1\u7528<\/span>\u3057\u3066\u3044\u308b\u70b9\u3067\u3001\u57fa\u672c\u7684\u306a\u69cb\u9020\u306f\u300c\u65e7\u6765\u306e\u67a0\u7d44\u307f\u300d\u3068\u5909\u308f\u3063\u3066\u304a\u3089\u305a\u3001CRS\u306e\u5ef6\u9577\u6226\u4e0a\u306b\u4f4d\u7f6e\u4ed8\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u672c\u8cea\u7684\u306b\u4e2d\u592e\u96c6\u6a29\u7684\u306a\u67a0\u7d44\u307f\u3092\u56de\u907f\u3057\u3046\u308b\u5206\u6563\u7684\u6280\u8853\u3092\u57fa\u76e4\u306b\u6301\u3061\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u8ab2\u7a0e\u306e\u900f\u660e\u6027\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u65e2\u5b58\u306e\u67a0\u7d44\u307f\u304c\u901a\u7528\u3057\u306a\u3044\u9818\u57df\u3092\u64c1\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306e\u4e16\u754c\u306b\u304a\u3044\u3066\u306f\u3001\u7d50\u5c40\u3001CARF\u304c\u5b9f\u52b9\u6027\u3092\u78ba\u4fdd\u3067\u304d\u306a\u3044\u9818\u57df\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b<\/span>\u3068\u3044\u3046\u61f8\u5ff5\u304c\u60f9\u8d77\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3067\u306f\u3001OECD\u306eCARF\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u9650\u754c\u304c\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft84-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270959\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft84-1.png\" alt=\"\" width=\"1315\" height=\"606\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft84-1.png 1315w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft84-1-300x138.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft84-1-1024x472.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft84-1-768x354.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft84-1-600x277.png 600w\" sizes=\"(max-width: 1315px) 100vw, 1315px\" \/><\/a><\/p>\n<p>OECD\u306f\u6697\u53f7\u8cc7\u7523\u306e\u53f0\u982d\u304c\u3082\u305f\u3089\u3059\u8ab2\u7a0e\u4e0a\u306e\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001OECD\u306f\u30012022\u5e74\u304b\u30892023\u5e74\u306b\u304b\u3051\u3066\u3001\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u60c5\u5831\u3092\u3001\u7d0d\u7a0e\u8005\u306e\u5c45\u4f4f\u5730\u56fd\u3068\u306e\u9593\u3067\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u65b9\u6cd5\u306b\u3088\u308a\u3001\u81ea\u52d5\u7684\u306b\u4ea4\u63db\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u306e\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e16\u754c\u7684\u306a\u67a0\u7d44\u307f\u3067\u3042\u308bCARF\u3092\u7b56\u5b9a\u3057\u305f\u3002<\/p>\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\u3068\u547c\u3070\u308c\u308b\u6697\u53f7\u8cc7\u7523\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #b22222;\"> RCASP\u306f\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\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>\u4e0a\u8a18\u306e\u3088\u3046\u306aRCASP\u306e\u5b9a\u7fa9\u306f\u3001\u5358\u306a\u308b\u6280\u8853\u63d0\u4f9b\u3084\u63a5\u7d9a\u652f\u63f4\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u53d6\u5f15\u306e\u610f\u601d\u5f62\u6210\u30fb\u57f7\u884c\u904e\u7a0b\u306b\u5b9f\u8cea\u7684\u306b\u95a2\u4e0e\u3059\u308b\u304b\u5426\u304b\u304cRCASP\u8a72\u5f53\u6027\u306e\u5224\u65ad\u57fa\u6e96\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u5074\u9762\u3092\u6709\u3059\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #b22222;\">\u500b\u4eba\u53c8\u306f\u4e8b\u696d\u4f53\u306f\u3001\u53d6\u5f15\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u5bfe\u3057\u3066\u652f\u914d\u529b\uff08control\uff09\u3092\u6709\u3057\u3001\u53c8\u306f\u5341\u5206\u306b\u5f71\u97ff\u529b\uff08sufficient influence\uff09\u3092\u6709\u3057\u3066\u3044\u308b\u9650\u308a\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u3001RCASP\u3068\u3057\u3066\u5831\u544a\u7fa9\u52d9\u3092\u8ab2\u305b\u3089\u308c\u308b<\/span>\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001<span style=\"border-bottom: solid 1px #b22222;\"> DEX\u3068\u79f0\u3057\u3066\u3044\u308b\u53d6\u5f15\u6240\u306e\u95a2\u4fc2\u8005\u304cRCASP\u306b\u8a72\u5f53\u3059\u308b\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u30b1\u30fc\u30b9<\/span>\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u652f\u914d\u3084\u5341\u5206\u306a\u5f71\u97ff\u529b\u306e\u5224\u65ad\u306f2012\u5e74\u306eFATF\u52e7\u544a\u53ca\u3073\u95a2\u9023\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3068\u6574\u5408\u7684\u306a\u65b9\u6cd5\u306b\u3088\u308a\u8a55\u4fa1\u3055\u308c\u308b\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, 68 \uff082023\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\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>\u3000CARF\u304c\u624b\u672c\u3068\u3057\u3066\u3044\u308bFATF\u306e\u52e7\u544a\u3084\u30ac\u30a4\u30c0\u30f3\u30b9\u306b\u3088\u308c\u3070\u3001\u898f\u5236\u5f53\u5c40\u306f\u3001DeFi\u306b\u3064\u3044\u3066\u3001CARF\u306eRCASP\u306b\u76f8\u5f53\u3059\u308bVASP\uff08Virtual Asset Service Providers\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u4e3b\u4f53\u3092\u7279\u5b9a\u3057\u3001\u8cac\u4efb\u4e3b\u4f53\u3092\u6355\u6349\u3059\u308b\u305f\u3081\u306e\u898f\u5236\u67a0\u7d44\u307f\u3092\u4f5c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3082\u3063\u3068\u3082\u3001DeFi\u304c\u5206\u6563\u5316\u3084\u5206\u6563\u578b\u306e\u770b\u677f\u3092\u63b2\u3052\u3066\u3044\u3066\u3082\u305d\u308c\u306f\u540d\u76ee\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u4e00\u65b9\u3001DeFi\u306e\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u652f\u914d\u529b\u3084\u5f71\u97ff\u529b\u3092\u884c\u4f7f\u3057\u3066\u304a\u308a\u3001VASP\u306b\u8a72\u5f53\u3057\u3046\u308b\u500b\u4eba\u53c8\u306f\u4e8b\u696d\u4f53\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u3092\u4f34\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\uff08See FATF, UPDATED GUIDANCE FOR A RISK-BASED APPROACH TO VIRTUAL ASSETS AND VIRTUAL ASSET SERVICE PROVIDERS, 27-28, 31-32\uff082021\uff09; FATF, TARGETED UPDATE ON IMPLEMENTATION OF THE FATF STANDARDS ON VIRTUAL ASSETS\/VASPS 27 \uff082024\uff09; FATF, INTERNATIONAL STANDARDS ON COMBATING MONEY LAUNDERING AND THE FINANCING OF TERRORISM &amp; PROLIFERATION 137-138\uff082012, rev. 2023\uff09\uff09\u3002 \u306a\u304a\u3001FATF\u306e\u57fa\u6e96\u81ea\u4f53\u306f\u6280\u8853\u4e2d\u7acb\u306e\u7acb\u5834\u3092\u3068\u3063\u3066\u3044\u308b\u305f\u3081\u3001FATF\u306fVASP\u306e\u6d3b\u52d5\u306b\u4fc2\u308b\u57fa\u76e4\u6280\u8853\u3092\u898f\u5236\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u6240\u5b9a\u306e\u6d3b\u52d5\u3092\u4ed6\u306e\u81ea\u7136\u4eba\u53c8\u306f\u6cd5\u4eba\u306b\u4ee3\u308f\u3063\u3066\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u3088\u3046\u306a\u6280\u8853\u306e\u80cc\u5f8c\u306b\u5b58\u5728\u3059\u308b\u81ea\u7136\u4eba\u53c8\u306f\u6cd5\u4eba\u3092\u898f\u5236\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\uff08FATF, UPDATED GUIDANCE, at 22, 24, 31-32\uff09\u3002<\/span><\/p>\n<p><span style=\"border-bottom: solid 1px #b22222;\"> FATF\u57fa\u6e96\u306b\u3088\u308c\u3070DeFi\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\uff08\u3059\u306a\u308f\u3061\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30d7\u30ed\u30b0\u30e9\u30e0\uff09\u306fVASP\u306b\u8a72\u5f53\u3057\u306a\u3044<\/span>\uff08FATF, UPDATED GUIDANCE, at 27\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u652f\u914d\u529b\u3084\u5f71\u97ff\u529b\u306e\u5b9a\u7fa9\u3001\u8a72\u5f53\u8005\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306e\u9069\u7528\u306e\u3042\u308a\u65b9\u306f\u5fc5\u305a\u3057\u3082\u660e\u78ba\u3067\u306f\u306a\u304f\u3001DEX\u306b\u3088\u3063\u3066\u306fRCASP\u306b\u8a72\u5f53\u3057\u306a\u3044\u3088\u3046\u306b\u904b\u55b6\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3088\u308a\u8a73\u7d30\u306a\u89e3\u91c8\u30fb\u9069\u7528\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u304c\u5f85\u305f\u308c\u308b\u3002<\/p>\n<p>\u4f75\u305b\u3066\u3001\u7d50\u5c40\u3001DeFi\u306e\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u3001\u652f\u914d\u529b\u3084\u5f71\u97ff\u529b\u3092\u884c\u4f7f\u3059\u308b\u500b\u4eba\u53c8\u306f\u4e8b\u696d\u4f53\u3092\u7279\u5b9a\u3059\u308b\u3053\u3068\u306f\u4f9d\u7136\u3068\u3057\u3066\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u304c\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u591a\u304f\u306eDeFi\u306e\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306f\u5206\u6563\u5316\u3092\u6a19\u699c\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u308c\u306f\u540d\u76ee\u4e0a\u306e\u3082\u306e\u306b\u3059\u304e\u306a\u3044<\/span>\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001FATF\u57fa\u6e96\u3092DeFi\u306e\u30a2\u30ec\u30f3\u30b8\u30e1\u30f3\u30c8\u306b\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u7279\u306b\u898f\u5236\u4e0a\u306e\u30a2\u30f3\u30ab\u30fc\u30dd\u30a4\u30f3\u30c8\u306e\u7279\u5b9a\u306e\u307b\u304b\u3001DeFi\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u6240\u5728\u5730\u3001\u904b\u55b6\u5834\u6240\u53ca\u3073\uff0f\u53c8\u306f\u30e9\u30a4\u30bb\u30f3\u30b9\u53d6\u5f97\u3084\u767b\u9332\u30fb\u5c4a\u51fa\u306e\u72b6\u6cc1\u306e\u7279\u5b9a\u306b\u95a2\u3057\u3066\u3001\u4f9d\u7136\u3068\u3057\u3066\u898f\u5236\u4e0a\u306e\u8ab2\u984c\u304c\u3042\u308b\u3068\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\uff08FATF, TARGETED UPDATE, at 27\uff09\u3002<\/p>\n<p>\u5b9f\u969b\u3001DeFi\u3084DEX\u306e\u904b\u55b6\u5f62\u614b\u306f\u591a\u69d8\u3067\u3042\u308a\u3001\u540d\u76ee\u4e0a\u306f\u5206\u6563\u5316\u3092\u6a19\u699c\u3057\u3066\u3044\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u306f\u7279\u5b9a\u306e\u958b\u767a\u8005\u3084\u904b\u55b6\u8005\u304c\u91cd\u8981\u306a\u7ba1\u7406\u6a5f\u80fd\u3092\u4fdd\u6301\u3057\u3066\u3044\u308b\u4f8b\u3082\u5c11\u306a\u304f\u306a\u3044\u3002\u898b\u65b9\u306b\u3088\u3063\u3066\u306f\u300c\u507d\u88c5\u3055\u308c\u305f\u5206\u6563\u6027\u300d\u3068\u3044\u3048\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u76f4\u9762\u3057\u305f\u5834\u5408\u3001\u8ab0\u304cRCASP\u306b\u8a72\u5f53\u3059\u308b\u304b\u306e\u5224\u65ad\u306f\u6975\u3081\u3066\u56f0\u96e3\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001\u30eb\u30fc\u30eb\u306b\u66d6\u6627\u3055\u304c\u6b8b\u308b\u4e2d\u3067\u3001RCASP\u306b\u8a72\u5f53\u3057\u306a\u3044\u8005\u3092\u3042\u305f\u304b\u3082\u8a72\u5f53\u3059\u308b\u304b\u306e\u3088\u3046\u306b\u5f53\u5c40\u304c\u898f\u5236\u306e\u5727\u529b\u3092\u304b\u3051\u308b\u4e8b\u614b\u3082\u61f8\u5ff5\u3055\u308c\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001<span style=\"border-bottom: solid 1px #b22222;\"> DEX\u306e\u95a2\u4fc2\u8005\u306e\u4e2d\u306bRCASP\u306b\u8a72\u5f53\u3059\u308b\u8005\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5831\u544a\u7fa9\u52d9\u304c\u8ab2\u305b\u3089\u308c\u308b\u4e3b\u4f53\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001CARF\u306f\u52b9\u679c\u3092\u767a\u63ee\u3067\u304d\u306a\u3044<\/span>\u3002<\/p>\n<p>\u3053\u308c\u306f\u6697\u53f7\u8cc7\u7523\u306e\u5206\u6563\u6027\u306b\u95a2\u308f\u308b\u554f\u984c\u3067\u3042\u308b\u3068\u3053\u308d\u3001DEX\u306e\u5206\u6563\u6027\u306e\u7a0b\u5ea6\u306b\u3064\u3044\u3066\u3001\u5206\u6563\u6027\u306e\u610f\u7fa9\u3084\u8a55\u4fa1\u6307\u6a19\u306f\u8907\u6570\u5b58\u5728\u3057\u3046\u308b\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u7a0e\u52d9\u57f7\u884c\u306e\u6587\u8108\u306b\u304a\u3044\u3066\u5358\u306b\u62bd\u8c61\u7684\u306a\u5206\u6563\u6027\u306e\u8b70\u8ad6\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3060\u3051\u3067\u306f\u5341\u5206\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u6307\u6458\u306b\u3068\u3069\u3081\u308b\u304c\u3001\u4f1d\u7d71\u7684\u306a\u91d1\u878d\u6a5f\u95a2\u3068\u540c\u69d8\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u3079\u304d\u53c8\u306f\u679c\u305f\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\u304cDEX\u306e\u95a2\u4fc2\u8005\u306e\u4e2d\u306b\u5b58\u5728\u3059\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u898f\u5236\u306e\u7b56\u5b9a\u3068\u57f7\u884c\u306e\u5404\u5834\u9762\u3067\u5411\u304d\u5408\u3046\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6697\u53f7\u8cc7\u7523\u306e\u5229\u7528\u8005\u304c\u3001CARF\u306b\u53c2\u52a0\u3057\u306a\u3044\u56fd<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306eCEX\u3092\u901a\u3058\u3066\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001CARF\u306f\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u306a\u3044<\/span>\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>\u30002025\u5e7412\u6708\uff14\u65e5\u73fe\u5728\u300176\u306e\u56fd\u30fb\u5730\u57df\u304c2027\u5e74\uff5e2029\u5e74\u306e\u9593\u306b\u60c5\u5831\u4ea4\u63db\u3092\u958b\u59cb\u3059\u308b\u306e\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306bCARF\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3057\u3066\u3044\u308b\uff08OECD, <a title=\"OECD\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/networks\/global-forum-tax-transparency\/commitments-carf.pdf\" target=\"_blank\" rel=\"noopener\">Jurisdictions Committed to Implement the Crypto-Asset Reporting Framework \uff08CARF\uff09 in Time to Commence Exchanges in 2027 or 2028 as Part of the Global Forum\u2019s CARF Commitment Process \uff082025\uff09<\/a>\uff09\u3002<\/span><\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u91cf\u3084\u30a6\u30a9\u30ec\u30c3\u30c8\u4fdd\u6709\u6570\u91cf\u304c\u6bd4\u8f03\u7684\u591a\u3044\u767a\u5c55\u9014\u4e0a\u56fd\uff08OECD\u975e\u52a0\u76df\u56fd\uff09\u3068\u306e\u95a2\u4fc2\u3067CARF\u306e\u67a0\u7d44\u307f\u304c\u3046\u307e\u304f\u6a5f\u80fd\u3059\u308b\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u3044\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\uff09 Public Consultation on the Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard: Comments by B. Michel and T. Falc\u00e3o 9\uff082022\uff09<\/a>\uff09\u3002<\/p>\n<p>\u30aa\u30d5\u30b7\u30e7\u30a2\u306eCEX\u306e\u5229\u7528\u304c\u62e1\u5927\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306eCEX\u306e\u6240\u5728\u5730\u56fd\u304cCARF\u306b\u53c2\u52a0\u3059\u308b\u304b\u3069\u3046\u304b\u304cCARF\u306e\u6709\u52b9\u6027\u3092\u6c7a\u5b9a\u3065\u3051\u308b\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u308b\u3002\u305d\u3057\u3066\u3001CARF\u53c2\u52a0\u56fd\u306e\u62e1\u5927\u304c\u56fd\u969b\u7684\u306a\u6697\u53f7\u8cc7\u7523\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\uff11\u3064\u306e\u9375\u3068\u306a\u308b\u3002<\/p>\n<p>\u4ef2\u4ecb\u8005\u306b\u4f9d\u5b58\u3059\u308bCARF\u306b\u3088\u308b\u6355\u6349\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306bCEX\u3084DEX\u306a\u3069\u306e\u4ef2\u4ecb\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u305b\u305a\u306b\u3001RCASP\u306b\u8a72\u5f53\u3057\u306a\u3044\u30a6\u30a9\u30ec\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u304c\u63d0\u4f9b\u3059\u308b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30a6\u30a9\u30ec\u30c3\u30c8\u3092\u5229\u7528\u3057\u3066\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3082CARF\u306f\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001Metamask\u3084Ledger\u306a\u3069\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3082\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u4ea4\u63db\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306fRCASP\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u6ce8\u76ee\u3059\u3079\u304d\u3053\u3068\u306b\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4eba\u78ba\u8a8d\u3092\u884c\u308f\u306a\u3044\u53c8\u306f\u884c\u3063\u3066\u3044\u3066\u3082\u4ed6\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u60c5\u5831\u4ea4\u63db\u3092\u671f\u5f85\u3067\u304d\u306a\u3044\u3088\u3046\u306aCEX\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u3059\u308b\u3068\u30d6\u30e9\u30c3\u30af\u30dc\u30c3\u30af\u30b9<\/span>\u3067\u3042\u308a\u3001\u5229\u7528\u8005\u306e\u8eab\u5143\u3084\u53d6\u5f15\u5185\u5bb9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b\u624b\u6bb5\u304c\u304b\u306a\u308a\u9650\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001DEX\u3088\u308a\u3082\u6df1\u523b\u306a\u8ab2\u984c\u3092\u63d0\u8d77\u3059\u308b\u3002<\/p>\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:#808080;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u3008CEX\u306e\u4e0d\u900f\u660e\u6027\u30fb\u8ffd\u8de1\u4e0d\u53ef\u80fd\u6027\u3009<\/strong><\/span><\/p>\n<p>\u4e00\u822c\u306b\u3001CEX\u304b\u3089\u5916\u90e8\u306e\u30a6\u30a9\u30ec\u30c3\u30c8\u30a2\u30c9\u30ec\u30b9\u306b\u6697\u53f7\u8cc7\u7523\u3092\u9001\u4ed8\u3059\u308b\u969b\u3001\u9001\u4ed8\u5143\u30a2\u30c9\u30ec\u30b9\u306f\u3001\u5229\u7528\u8005\u5c02\u7528\u306e\u30a2\u30c9\u30ec\u30b9\u3067\u306f\u306a\u304f\u3001CEX\u304c\u7ba1\u7406\u3059\u308bCEX\u306e\u30a2\u30c9\u30ec\u30b9\u304c\u4f7f\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5229\u7528\u8005\u304cCEX\u5185\u90e8\u3067\u884c\u3063\u305f\u53d6\u5f15\u306f\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u8a18\u9332\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001CEX\u306e\u5185\u90e8\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3067\u7ba1\u7406\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u8a18\u9332\u3060\u3051\u3067\u306f\u7279\u5b9a\u306e\u5229\u7528\u8005\u306e\u53d6\u5f15\u5185\u5bb9\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u5229\u7528\u8005\u3084CEX\u306e\u5354\u529b\u304c\u306a\u3044\u9650\u308a\u7a0e\u52d9\u5f53\u5c40\u304c\u53d6\u5f15\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3067\u3001<span style=\"border-bottom: solid 1px #b22222;\"> CEX\u306e\u5185\u90e8\u53d6\u5f15\u306f\u7b2c\u4e09\u8005\u304b\u3089\u3059\u308b\u3068\u30d6\u30e9\u30c3\u30af\u30dc\u30c3\u30af\u30b9<\/span>\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3008DEX\u306e\u900f\u660e\u6027\u30fb\u8ffd\u8de1\u53ef\u80fd\u6027\u3009<\/strong><\/span><\/p>\n<p>DEX\u3067\u306f\u5229\u7528\u8005\u306e\u8eab\u5143\u60c5\u5831\u306f\u53ce\u96c6\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u53d6\u5f15\u306f\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u3001\u305d\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u8a18\u9332\u306f\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u3067\u516c\u958b\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3067\u3001\u900f\u660e\u6027\u304c\u3042\u308a\u3001\u7a0e\u52d9\u5f53\u5c40\u3082\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306e\u30c7\u30fc\u30bf\u3092\u5229\u7528\u3057\u3066\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u8ffd\u8de1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u591a\u304f\u306eDEX\u306f\u30aa\u30fc\u30d7\u30f3\u30bd\u30fc\u30b9\u3067\u958b\u767a\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u4ed5\u7d44\u307f\u3084\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001DEX\u306b\u95a2\u3057\u3066\u306f\u3001\u53d6\u5f15\u306e\u30d7\u30ed\u30bb\u30b9\u3084\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u5185\u5bb9\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u6709\u76ca\u306a\u60c5\u5831\u3092\u6bd4\u8f03\u7684\u5bb9\u6613\u306b\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3067\u3001<span style=\"border-bottom: solid 1px #b22222;\"> DEX\u306e\u53d6\u5f15\u306b\u306f\u900f\u660e\u6027\u3084\u8ffd\u8de1\u53ef\u80fd\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>CARF\u304cCRS\u306e\u5ef6\u9577\u7dda\u4e0a\u306b\u3042\u308b\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u306a\u3088\u3046\u306b\u3001\u56fd\u969b\u8ab2\u7a0e\u5236\u5ea6\u306e\u4e2d\u6838\u3092\u62c5\u3046\u300c\u4ef2\u4ecb\u8005\u30e2\u30c7\u30eb\u300d\u306e\u9650\u754c\u304c\u3001\u5206\u6563\u578b\u6280\u8853\u306b\u3088\u3063\u3066\u6d6e\u304d\u5f6b\u308a\u306b\u306a\u3063\u305f\u3068\u3082\u3044\u3048\u308b\u3002<\/p>\n<p>\u4eca\u5f8c\u3001CARF\u306e\u5b9f\u52b9\u6027\u3092\u88dc\u5b8c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3084\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u5206\u6790\u306a\u3069\u3001\u3088\u308a\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u4e3b\u5c0e\u306e\u8ab2\u7a0e\u57f7\u884c\u624b\u6cd5\u306e\u5c0e\u5165\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001DeFi\u3084DEX\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u305f\u65b0\u305f\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u3084\u3001RCASP\u8a72\u5f53\u6027\u306e\u660e\u78ba\u306a\u6307\u91dd\u306e\u6574\u5099\u304c\u6025\u52d9\u3068\u306a\u308b\u3002<\/p>\n<p>\u898f\u5236\u306e\u660e\u78ba\u6027\u3068\u6280\u8853\u7684\u5b9f\u884c\u53ef\u80fd\u6027\u3092\u517c\u306d\u5099\u3048\u305f\u5236\u5ea6\u8a2d\u8a08\u304c\u3001CARF\u3082\u542b\u3081\u305f\u6697\u53f7\u8cc7\u7523\u8ab2\u7a0e\u306e\u57f7\u884c\u4f53\u5236\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u8ab2\u984c\u3068\u306a\u308b\u3067\u3042\u308d\u3046\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><\/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>\u672c\u9023\u8f09\u7b2c74\u56de\u3067\u306f\u3001OECD\u306eCARF\uff08Crypto-Asset Reporting Framework\uff1a\u6697\u53f7\u8cc7\u7523\u7b49\u5831\u544a\u67a0\u7d44\u307f\uff09\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u69cb\u9020\u7684\u7279\u5fb4\u3068\u61f8\u5ff5\u3092\u6307\u6458\u3057\u305f\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":[2435],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-15 14:05:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270955"}],"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=270955"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270955\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270955"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270955"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}