{"id":270957,"date":"2026-02-12T10:20:28","date_gmt":"2026-02-12T01:20:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270957"},"modified":"2026-08-05T11:07:22","modified_gmt":"2026-08-05T02:07:22","slug":"tax-article-652","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-652\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c86\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\u7b2c86\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\u7b2c85\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-650\/\" 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\u7b2c87\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-654\/\" 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;\">\u30b1\u3000\u65e5\u672c\u306b\u304a\u3051\u308b\u72b6\u6cc1\u3068\u56fd\u7a0e\u5e81\u304c\u76f4\u9762\u3059\u308b\u554f\u984c<\/h4>\n<p>\u65e5\u672c\u306e\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u3084\u7a0e\u52d9\u57f7\u884c\u306e\u73fe\u72b6\u3092\u8e0f\u307e\u3048\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u76f4\u9762\u3059\u308b\u7a0e\u52d9\u57f7\u884c\u4e0a\u306e\u554f\u984c\u3092\u8003\u5bdf\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a2\uff09\u3000\u6697\u53f7\u8cc7\u7523\u5229\u7528\u8005\u306e\u5897\u52a0\u3078\u306e\u5bfe\u5fdc<\/strong><\/p>\n<p>\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6697\u53f7\u8cc7\u7523\u7b49\u53d6\u5f15\u696d\u5354\u4f1a\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u300c<a title=\"JVCEA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jvcea.or.jp\/about\/statistics\/\" target=\"_blank\" rel=\"noopener\">\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u6708\u6b21\u30c7\u30fc\u30bf<\/a>\u300d\u306b\u3088\u308b\u3068\u3001\u6697\u53f7\u8cc7\u7523\u306e\u56fd\u5185\u53e3\u5ea7\u6570\u306f\u30012024\u5e74\uff14\u6708\u307e\u3067\u306b1,000\u4e07\uff08\u7a3c\u50cd\u53e3\u5ea7\u306f\u7d04600\u4e07\uff09\u30012025\u5e74\uff15\u6708\u307e\u3067\u306b1,200\u4e07\uff08\u7a3c\u50cd\u53e3\u5ea7\u306f\u7d04750\u4e07\uff09\u3092\u8d85\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u6697\u53f7\u8cc7\u7523\u306e\u56fd\u5185\u53e3\u5ea7\u6570\u306e\u5897\u52a0\u306e\u80cc\u666f\u306b\u306f\u30012023\u5e74\u306e\u30e1\u30eb\u30ab\u30ea\uff08\u30e1\u30eb\u30b3\u30a4\u30f3\uff09\u306e\u53c2\u5165\u304c\u5927\u304d\u3044\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u540c\u793e\u306b\u3088\u308c\u3070\u3001\u30e1\u30eb\u30ab\u30ea\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9\u306e\u6697\u53f7\u8cc7\u7523\u53e3\u5ea7\u6570\u306f\u3001\u53e3\u5ea7\u6570\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u5404\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u3092\u8d85\u3048\u308b\u6c34\u6e96\u306b\u9054\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u9a5a\u304f\u3079\u304d\u306f\u3001\u305d\u306e\u5229\u7528\u8005\u306e\u7d0483\uff05\u304c\u300c\u521d\u3081\u3066\u6697\u53f7\u8cc7\u7523\u3092\u53d6\u5f15\u3059\u308b\u4eba\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u3064\u307e\u308a\u3001\u3053\u308c\u307e\u3067\u6697\u53f7\u8cc7\u7523\u306b\u7e01\u304c\u306a\u304b\u3063\u305f\u5c64\u306b\u3082\u53d6\u5f15\u304c\u5e83\u304c\u308a\u3092\u898b\u305b\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u30e1\u30eb\u30b3\u30a4\u30f3\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u30e1\u30eb\u30b3\u30a4\u30f3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/about.mercoin.com\/news\/20240411_bitcoin2m\/\" target=\"_blank\" rel=\"noopener\">\u300c\u30e1\u30eb\u30ab\u30ea\u300d\u306e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9\u3001\u30b5\u30fc\u30d3\u30b9\u958b\u59cb\u304b\u3089\u7d04\uff11\u5e74\u3067\u5229\u7528\u8005\u6570\u304c200\u4e07\u4eba\u3092\u7a81\u7834<\/a>\u300d<br \/>\n<\/div><\/div>\n\u540c\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u30e1\u30eb\u30ab\u30ea\u306e\u30a2\u30d7\u30ea\u3092\u4f7f\u3063\u3066\u7c21\u5358\u306a\u64cd\u4f5c\u3060\u3051\u3067\u6697\u53f7\u8cc7\u7523\u3092\u53d6\u5f15\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u30e1\u30eb\u30ab\u30ea\u306e\u6697\u53f7\u8cc7\u7523\u30b5\u30fc\u30d3\u30b9\u304c\u3053\u308c\u307b\u3069\u307e\u3067\u306b\u666e\u53ca\u3057\u3066\u3044\u308b\u7406\u7531\u306f\u3001\u305d\u306e\u300c\u4f7f\u3044\u3084\u3059\u3055\u300d\u3092\u542b\u3080\u6b21\u306e\u3088\u3046\u306a\u7279\u5fb4\u306b\u8d77\u56e0\u3059\u308b\u3068\u601d\u308f\u308c\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:#006400;\">\n\t\t<ul>\n<li>\u30e1\u30eb\u30ab\u30ea\u30a2\u30d7\u30ea\u5185\u304b\u3089\u7c21\u5358\u306b\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u8cfc\u5165\u30fb\u58f2\u5374\u3067\u304d\u308b\u3002<\/li>\n<li>\u30d5\u30ea\u30de\u3067\u4e0d\u7528\u54c1\u3092\u58f2\u3063\u305f\u58f2\u4e0a\u91d1\u3092\u4f7f\u3063\u3066\u3001\u305d\u306e\u307e\u307e\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u304c\u8cb7\u3048\u308b\u3002<\/li>\n<li>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u3092\u58f2\u5374\u3059\u308c\u3070\u3001\u305d\u306e\u4ee3\u91d1\u3067\u307e\u305f\u30e1\u30eb\u30ab\u30ea\u5185\u3067\u8cb7\u3044\u7269\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u7a4d\u7acb\u6a5f\u80fd\u306b\u3088\u308a\u3001\u6bce\u6708\u81ea\u52d5\u3067\u5c11\u984d\u305a\u3064\u6697\u53f7\u8cc7\u7523\u3092\u8cfc\u5165\u3067\u304d\u308b\u3002<\/li>\n<li>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u4ee5\u5916\u306e\u6697\u53f7\u8cc7\u7523\u3082\u53d6\u5f15\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u7279\u5fb4\u306b\u3088\u308a\u3001\u666e\u6bb5\u306f\u6295\u8cc7\u306b\u8208\u5473\u304c\u306a\u304b\u3063\u305f\u4eba\u3084\u521d\u5fc3\u8005\u3067\u3082\u3001\u6c17\u8efd\u306b\u6697\u53f7\u8cc7\u7523\u306b\u89e6\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u74b0\u5883\u304c\u6574\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3044\u3048\u3070\u3001\u30e1\u30eb\u30ab\u30ea\u3068\u3044\u3046\u300c\u751f\u6d3b\u5bc6\u7740\u578b\u300d\u30a2\u30d7\u30ea\u3092\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u6697\u53f7\u8cc7\u7523\u304c\u6295\u8cc7\u5bb6\u306e\u5c02\u6709\u7269\u3067\u306f\u306a\u304f\u3001\u4e00\u822c\u751f\u6d3b\u8005\u306b\u3082\u6d78\u900f\u3057\u3064\u3064\u3042\u308b\u3068\u3044\u3046\u69cb\u9020\u7684\u5909\u5316\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u30e1\u30eb\u30ab\u30ea\u306e\u30e6\u30fc\u30b6\u30fc\u5c64\u306f\u82e5\u5e74\u5c64\u306b\u9650\u3089\u305a\u5e45\u5e83\u3044\u5e74\u4ee3\u306b\u308f\u305f\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u65e5\u672c\u5168\u4f53\u3067\u306e\u6697\u53f7\u8cc7\u7523\u306e\u88fe\u91ce\u304c\u5927\u304d\u304f\u5e83\u304c\u3063\u305f\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u5229\u7528\u304c\u5e83\u304c\u308b\u306b\u3064\u308c\u3001\u898b\u843d\u3068\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u306e\u304c\u7a0e\u91d1\u3068\u306e\u95a2\u4fc2\u3067\u3042\u308b\u3002<br \/>\n\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u300c\u3053\u308c\u307e\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3053\u3068\u304c\u306a\u304b\u3063\u305f\u8005\u300d\u306b\u3082\u3001\u7533\u544a\u7fa9\u52d9\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u6b21\u306e\u3088\u3046\u306a\u8005\u304c\u8a72\u5f53\u3059\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:#333399;\">\n\t\t<ul>\n<li>\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u306a\u3069\u3067\u53ce\u5165\u304c\u5c11\u306a\u304f\u3001\u3053\u308c\u307e\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u8005<\/li>\n<li>\u4f1a\u793e\u54e1\u3067\u3001\u5e74\u672b\u8abf\u6574\u306b\u3088\u3063\u3066\u7a0e\u52d9\u51e6\u7406\u304c\u5b8c\u7d50\u3057\u3066\u3044\u305f\u8005<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3046\u3057\u305f\u8005\u3067\u3082\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u3088\u3063\u3066\u5e74\u959320\u4e07\u5186\u4ee5\u4e0a\u306e\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u78ba\u5b9a\u7533\u544a\u306b\u4e0d\u6163\u308c\u3067\u3001\u53d6\u5f15\u306e\u8a18\u9332\u3092\u9069\u5207\u306b\u7ba1\u7406\u3067\u304d\u306a\u3044\u7d0d\u7a0e\u8005\u306b\u304a\u3044\u3066\u306f\u3001\u7a0e\u91d1\u3092\u7533\u544a\u3057\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u306a\u3044\u3068\u3044\u3063\u305f\u4e8b\u614b\u304c\u751f\u3058\u3001\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b<\/span>\u3053\u3068\u304c\u61f8\u5ff5\u3055\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270960\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-1.png\" alt=\"\" width=\"1223\" height=\"482\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-1.png 1223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-1-300x118.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-1-1024x404.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-1-768x303.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-1-600x236.png 600w\" sizes=\"(max-width: 1223px) 100vw, 1223px\" \/><\/a><\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u7c73\u56fd\u306e<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1040.pdf\" target=\"_blank\" rel=\"noopener\">Form1040<\/a>\u306b\u898b\u3089\u308c\u308b\u3088\u3046\u306a\u6697\u53f7\u8cc7\u7523\u95a2\u4fc2\u306e\u53ce\u5165\u306e\u6709\u7121\u3092\u30bb\u30eb\u30d5\u30c1\u30a7\u30c3\u30af\u3055\u305b\u308b\u9805\u76ee\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u8a2d\u3051\u308b\u307b\u304b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u6697\u53f7\u8cc7\u7523\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\uff08FAQ\u7b49\uff09\u306e\u5145\u5b9f\u5316\u3001\u3053\u308c\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u30c1\u30e3\u30c3\u30c8\u30dc\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3001CEX\u7b49\u3078\u306e\u9069\u6b63\u7533\u544a\u306e\u305f\u3081\u306e\u5354\u529b\u8981\u8acb\u306a\u3069\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u7d0d\u7a0e\u8005\u304c\u9069\u6b63\u306b\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306e\u74b0\u5883\u3092\u6574\u5099<\/span>\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\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>\u3000\u3053\u306e\u3088\u3046\u306a\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u3088\u308b\u30ca\u30c3\u30b8\u7684\u624b\u6cd5\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u53ce\u5165\u304c\u3042\u308b\u7d0d\u7a0e\u8005\u304c\u300c\u53ce\u5165\u304c\u306a\u3044\u300d\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u300c\u3044\u3044\u3048\u300d\u306e\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u7533\u544a\u6f0f\u308c\u3092\u300c\u4e0d\u6ce8\u610f\u306b\u3088\u308b\u898b\u843d\u3068\u3057\u300d\u304b\u3089\u300c\u7a4d\u6975\u7684\u306a\u96a0\u853d\u300d\u306b\u5909\u3048\u308b\u5074\u9762\u3092\u6709\u3059\u308b\uff08See Haozheng Jiang &amp; Henry Ordower, Cryptocurrency Public Key Reporting: Using Embedded Technology to Aid Tax Compliance, 185 TAX NOTES FED. 2119, 2125 \uff082024\uff09\uff09\u3002 \u52a0\u3048\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u300c\u7d0d\u7a0e\u8005\u306e\u8a8d\u77e5\u30fb\u884c\u52d5\u306e\u8ee2\u63db\u300d\u3092\u4fc3\u3059\u624b\u6cd5\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/introduction\/torikumi\/digitaltransformation2023\/index.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u884c\u653f\u306eDX\uff08\u30c7\u30b8\u30bf\u30eb\u30fb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\uff09<\/a>\u3068\u3082\u6574\u5408\u7684\u3067\u3042\u308a\u3001\u5358\u306a\u308b\u7533\u544a\u8a98\u5c0e\u3092\u8d85\u3048\u3066\u3001\u5236\u5ea6\u7684\u30fb\u5fc3\u7406\u7684\u306a\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u74b0\u5883\u306e\u69cb\u7bc9\u306b\u8cc7\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u3008\u53c2\u8003\u3009Form1040\u306e\u4e00\u90e8\u629c\u7c8b\uff08\u8d64\u56f2\u307f\u7dda\u306f\u7b46\u8005\u306b\u3088\u308b\uff09<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270961\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2.png\" alt=\"\" width=\"1723\" height=\"877\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2.png 1723w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2-300x153.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2-1024x521.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2-768x391.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2-1536x782.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/ango-nft86-2-600x305.png 600w\" sizes=\"(max-width: 1723px) 100vw, 1723px\" \/><\/a><\/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\u7b49\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\uff08\u4ee4\u548c\uff16\u5e7412\u670820\u65e5\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u4e5d\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u9805\uff19\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u65e5\u672c\u306e\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u3084\u7a0e\u52d9\u57f7\u884c\u306e\u73fe\u72b6\u3092\u8e0f\u307e\u3048\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u76f4\u9762\u3059\u308b\u7a0e\u52d9\u57f7\u884c\u4e0a\u306e\u554f\u984c\u3092\u8003\u5bdf\u3059\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":[511,653,446,377],"backnumber":[2439],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:26:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270957"}],"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=270957"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270957\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270957"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270957"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}