{"id":274066,"date":"2026-11-12T10:16:55","date_gmt":"2026-11-12T01:16:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=274066"},"modified":"2026-11-11T13:08:45","modified_gmt":"2026-11-11T04:08:45","slug":"tax-article-689","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-689\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c102\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\u7b2c102\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\u7b2c101\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-688\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000\uff08\u6b21\u56de\uff09\u2192<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u30a4\u3000\u7d0d\u7a0e\u8005\u304c\u76f4\u9762\u3059\u308b\u30ae\u30e3\u30c3\u30d7<\/h4>\n<p>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u304b\u3089\u3059\u308b\u3068\u8eab\u306b\u899a\u3048\u306e\u306a\u3044\u3001\u81ea\u8eab\u306e\u610f\u601d\u3067\u64cd\u4f5c\u3057\u305f\u304b\u5224\u65ad\u3057\u304c\u305f\u3044\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u304c\u73cd\u3057\u304f\u306a\u3044\u305f\u3081\u3001\u4eee\u306b\u5099\u5fd8\u8a18\u9332\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u904e\u53bb\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u5b8c\u5168\u306b\u8aac\u660e\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044\uff08\u672c\u9023\u8f09<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c99\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-685\/\" target=\"_blank\" rel=\"noopener\">\u7b2c99\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3068\u308a\u308f\u3051\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3092\u7d4c\u7531\u3057\u305f\u5185\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306f\u3001\u672c\u4eba\u306e\u64cd\u4f5c\u3092\u8d77\u70b9\u3068\u3059\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u500b\u3005\u306e\u51e6\u7406\u3092\u672c\u4eba\u304c\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002\u307e\u305f\u3001\u7121\u4fa1\u5024\u30c8\u30fc\u30af\u30f3\u3084\u3054\u304f\u5c11\u984d\u306e\u6697\u53f7\u8cc7\u7523\u306e\u4e00\u65b9\u7684\u306a\u9001\u4ed8\uff08\u30b9\u30d1\u30e0\u30c8\u30fc\u30af\u30f3\u306e\u30a8\u30a2\u30c9\u30ed\u30c3\u30d7\u3084\u3044\u308f\u3086\u308b\u30c0\u30b9\u30c8\u30a2\u30bf\u30c3\u30af\uff09\u306a\u3069\u306f\u3001\u672c\u4eba\u306e\u610f\u601d\u3068\u306f\u7121\u95a2\u4fc2\u306b\u30a2\u30c9\u30ec\u30b9\u306b\u7740\u91d1\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u308c\u3089\u306f\u5b9f\u52d9\u4e0a\u306e\u6df7\u4e71\u8981\u56e0<\/span>\u3068\u306a\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25b7\u5916\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3068\u5185\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3<\/strong><\/p>\n<p>\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u3001\u5916\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\uff08External Transactions\uff09\u3068\u306f\u3001\u5916\u90e8\u6240\u6709\u30a2\u30ab\u30a6\u30f3\u30c8\uff08EOA\uff09\u304b\u3089\u767a\u4fe1\u3055\u308c\u3001\u4ed6\u306e\u5916\u90e8\u6240\u6709\u30a2\u30ab\u30a6\u30f3\u30c8\u3084\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306b\u5bfe\u3057\u3066\u30c8\u30fc\u30af\u30f3\u306e\u79fb\u8ee2\u3084\u64cd\u4f5c\uff08\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306e\u95a2\u6570\u306e\u547c\u3073\u51fa\u3057\uff09\u3092\u884c\u3046\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u3053\u3068\u3002<\/p>\n<p>\u3053\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306f\u3001\u5916\u90e8\u6240\u6709\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u79d8\u5bc6\u9375\u3092\u4f7f\u7528\u3057\u305f\u30c7\u30b8\u30bf\u30eb\u7f72\u540d\u306b\u3088\u3063\u3066\u8a8d\u8a3c\u3055\u308c\u3001\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u4e0a\u3067\u30d6\u30ed\u30fc\u30c9\u30ad\u30e3\u30b9\u30c8\u3055\u308c\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u8a18\u9332\u3055\u308c\u308b\u3002<\/p>\n<p>\u4ed6\u65b9\u3001\u5185\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\uff08Internal Transactions\uff09\u3068\u306f\u3001\u5916\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u30c8\u30ea\u30ac\u30fc\u3068\u3057\u3066\u5b9f\u884c\u3055\u308c\u305f\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u304c\u3001\u305d\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u6cbf\u3063\u3066\u81ea\u52d5\u7684\u306b\u5225\u306e\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3084\u30a2\u30ab\u30a6\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u884c\u3046\u9023\u9396\u7684\u306a\u51e6\u7406\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\uff11\u3064\u306e\u5916\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u8d77\u70b9\u3068\u3057\u3066\u3001\u5185\u90e8\u3067ETH\u304cWETH\u3078\u30e9\u30c3\u30d7\u3055\u308c\u3001\u3055\u3089\u306b\u305d\u308c\u304c\u5225\u306e\u30c8\u30fc\u30af\u30f3\u3078\u3068\u6bb5\u968e\u7684\u306b\u4ea4\u63db\u3055\u308c\u308b\u3088\u3046\u306a\u3001\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u9593\u306e\u4e00\u9023\u306e\u51e6\u7406\u3092\u6307\u3059\u3002<\/p>\n<p>\u3053\u306e\u5185\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306b\u306f\u3001\u5916\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u3088\u3046\u306b\u56fa\u6709\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u30cf\u30c3\u30b7\u30e5\u304c\u5272\u308a\u632f\u3089\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u76f4\u63a5\u7684\u306b\u72ec\u7acb\u3057\u305f\u30ec\u30b3\u30fc\u30c9\uff08\u8a18\u9332\u9805\u76ee\uff09\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30ce\u30fc\u30c9\u304c\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3092\u5b9f\u884c\u3057\u305f\u969b\u306e\u8a08\u7b97\u904e\u7a0b\u3092\u89e3\u6790\u3057\u3001\u305d\u306e\u30c7\u30b3\u30fc\u30c9\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u308b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30a8\u30af\u30b9\u30d7\u30ed\u30fc\u30e9\u30fc\u3067\u3042\u308c\u3070ETH\u306e\u79fb\u8ee2\u306f\u300cInternal Transactions\u300d\u7b49\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u308b\uff08\u30c8\u30fc\u30af\u30f3\u306e\u79fb\u8ee2\u306f\u3001\u901a\u5e38\u3001\u5f8c\u8ff0\u306e\u30a4\u30d9\u30f3\u30c8\u30ed\u30b0\u306b\u57fa\u3065\u304d\u300cToken Transfers\u300d\u7b49\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u308b\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5185\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306e\u7d50\u679c\u3068\u3057\u3066\u30c8\u30fc\u30af\u30f3\u306e\u79fb\u8ee2\u3084\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306e\u72b6\u614b\u5909\u5316\u304c\u767a\u751f\u3057\u3001\u305d\u308c\u3089\u306e\u7d50\u679c\u306f\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u3067\u66f4\u65b0\u3055\u308c\u3001\u305d\u306e\u904e\u7a0b\u3067\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u304c\u30a4\u30d9\u30f3\u30c8\u767a\u884c\u3092\u884c\u3046\u8a2d\u8a08\u306b\u306a\u3063\u3066\u3044\u308c\u3070\u3001\u30a4\u30d9\u30f3\u30c8\u30ed\u30b0\u306b\u5b9f\u884c\u7d50\u679c\u304c\u8a18\u9332\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000GeeksforGeeks, <a href=\"https:\/\/www.geeksforgeeks.org\/what-are-eth-internal-transactions\/\" target=\"_blank\" rel=\"noopener\">What Are ETH Internal Transactions?<\/a>\uff08Sept.19,2024\uff09,GeeksforGeeks,<a href=\"https:\/\/www.geeksforgeeks.org\/normal-transactions-vs-internal-transactions-in-etherscan\/\" target=\"_blank\" rel=\"noopener\">Normal Transactions vs. Internal Transactions in Etherscan<\/a>\uff08Sept.19,2024\uff09,Moralis Blog, <a href=\"https:\/\/developers.moralis.com\/ethereum-logs-and-events-what-are-event-logs-on-the-ethereum-network\/\" target=\"_blank\" rel=\"noopener\">Ethereum Logs and Events \u2013 What Are Event Logs on the Ethereum Network?<\/a>\uff08Dec.31,2022\uff09, METAMASK, <a href=\"https:\/\/support.metamask.io\/more-web3\/learn\/internal-transactions\/\" target=\"_blank\" rel=\"noopener\">Internal Transactions<\/a>.<\/span><\/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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25b7\u30a4\u30d9\u30f3\u30c8\u30ed\u30b0<\/strong><\/p>\n<p>\u30a4\u30d9\u30f3\u30c8\u30ed\u30b0\u3068\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u79fb\u8ee2\u306a\u3069\u7279\u5b9a\u306e\u30a2\u30af\u30b7\u30e7\u30f3\u3084\u6a5f\u80fd\u304c\u5b9f\u884c\u3055\u308c\u305f\u969b\u306b\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306b\u3088\u3063\u3066\u767a\u884c\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4f8b\u3048\u3070\u300cTransfer\u300d\u306a\u3069\u306e\u30a4\u30d9\u30f3\u30c8\u540d\u3084\u9001\u4fe1\u8005\u3068\u53d7\u4fe1\u8005\u306e\u30a2\u30c9\u30ec\u30b9\u3001\u79fb\u8ee2\u3057\u305f\u6697\u53f7\u8cc7\u7523\u306e\u6570\u91cf\u306a\u3069\u304c\u8a18\u9332\u3055\u308c\u305f\u30c7\u30fc\u30bf\u306e\u3053\u3068\u3002\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u306e\u5185\u90e8\u3067\u4f55\u304c\u8d77\u304d\u305f\u304b\u3092\u8ffd\u8de1\u3057\u305f\u3044\u5834\u5408\u3084\u7279\u5b9a\u306e\u30a4\u30d9\u30f3\u30c8\u306b\u53cd\u5fdc\u3057\u305f\u3044\u5834\u5408\u306a\u3069\u306b\u5f79\u7acb\u3064\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000DUNE, <a href=\"https:\/\/docs.dune.com\/data-catalog\/evm\/ethereum\/decoded\/event-logs\" target=\"_blank\" rel=\"noopener\">Event Logs<\/a>,Teck Yuan Lee, <a href=\"https:\/\/info.etherscan.com\/what-is-event-logs\/\" target=\"_blank\" rel=\"noopener\">Event Logs,<\/a> Etherscan\uff08last updated Dec.18,2023\uff09.<\/span><\/p>\n<p>\u307e\u305f\u3001\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u6280\u8853\u9769\u65b0\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u901f\u304f\u3001\u65b0\u3057\u3044\u30d7\u30ed\u30c8\u30b3\u30eb\u3084\u591a\u69d8\u306a\u30c8\u30fc\u30af\u30f3\u898f\u683c\u304c\u6b21\u3005\u306b\u63d0\u6848\u30fb\u5c0e\u5165\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u53d6\u5f15\u6240\u3001\u640d\u76ca\u8a08\u7b97\u30bd\u30d5\u30c8\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30a8\u30af\u30b9\u30d7\u30ed\u30fc\u30e9\u30fc\u5074\u306e\u4ed5\u69d8\u7b49\u306e\u5bfe\u5fdc\u304c\u8ffd\u3044\u3064\u304b\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3084\u30ea\u30ea\u30fc\u30b9\u3092\u5f85\u3064\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u308c\u306b\u306f\u6642\u9593\u3092\u8981\u3059\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u3084\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9593\u306f\u6280\u8853\u9769\u65b0\u304c\u9032\u3080\u3053\u3068\u3092\u5f85\u3063\u3066\u306f\u304f\u308c\u306a\u3044\u3002<br \/>\n\u3053\u306e\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u671f\u9650\u3092\u5f92\u904e\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u66ab\u5b9a\u7684\u306b\u624b\u52d5\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u6b8b\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u5b8c\u5168\u306a\u81ea\u52d5\u5316\u3092\u524d\u63d0\u3068\u305b\u305a\u3001\u30a8\u30e9\u30fc\u304c\u691c\u51fa\u3055\u308c\u305f\u7b87\u6240\u3092\u4e2d\u5fc3\u306b\u624b\u4f5c\u696d\u3067\u691c\u8a3c\u3059\u308b\u300c\u90e8\u5206\u7684\u624b\u52d5\u88dc\u6b63\u300d\u304c\u73fe\u5b9f\u7684\u5bfe\u5fdc\u3068\u306a\u308b\u3053\u3068\u3082\u591a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3082\u3001\u6b21\u3005\u306b\u65b0\u3057\u3044\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u7b49\u304c\u51fa\u73fe\u3059\u308b\u306e\u3067\u3001\u4ed5\u69d8\u8ffd\u968f\u578b\u306e\u5bfe\u5fdc\u306e\u307f\u3067\u306f\u6839\u672c\u7684\u89e3\u6c7a\u306b\u81f3\u3089\u306a\u3044\u3068\u3044\u3046\u6697\u53f7\u8cc7\u7523\u696d\u754c\u7279\u6709\u306e\u554f\u984c\u304c\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6280\u8853\u9032\u5316\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u5236\u5ea6\u6574\u5099\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5bfe\u5fdc\u3092\u5e38\u306b\u4e0a\u56de\u308b\u3068\u3044\u3046\u72b6\u6cc1\u304c\u7d9a\u3044\u3066\u3044\u308b\u3002<br \/>\n\u52a0\u3048\u3066\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u5bfe\u5fdc\u3067\u304d\u3066\u3044\u306a\u3044\u4e2d\u3067\u7a0e\u7406\u58eb\u304c\u9069\u5207\u306b\u5bfe\u5fdc\u3092\u3068\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u96e3\u3057\u3044\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u304c\u3001\u9069\u6b63\u7533\u544a\u306e\u305f\u3081\u306b\u3001\u53d6\u5f15\u6240\u3001\u30a6\u30a9\u30ec\u30c3\u30c8\u3001\u640d\u76ca\u8a08\u7b97\u30bd\u30d5\u30c8\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3092\u614e\u91cd\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u809d\u8981\u3067\u3042\u308b\u304c\u3001\u5c11\u306a\u304f\u3068\u3082\u56fd\u5185\u306b\u95a2\u3059\u308b\u9650\u308a\u3001\u9ad8\u6027\u80fd\u306a\u640d\u76ca\u8a08\u7b97\u30bd\u30d5\u30c8\u3084\u6697\u53f7\u8cc7\u7523\u306e\u640d\u76ca\u8a08\u7b97\u306b\u7cbe\u901a\u3057\u3066\u3044\u308b\u9867\u554f\u7a0e\u7406\u58eb\u306e\u9078\u629e\u80a2\u306f\u6c7a\u3057\u3066\u591a\u304f\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u73fe\u72b6\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u7d0d\u7a0e\u8005\u306f\u300c\u53d6\u5f15\u306e\u9ad8\u5ea6\u5316\u30fb\u5148\u99c6\u6027\u300d\u3068\u300c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5bfe\u5fdc\u53ef\u80fd\u306a\u5c02\u9580\u5bb6\u30fb\u30c4\u30fc\u30eb\u300d\u3068\u306e\u9593\u3067\u30ae\u30e3\u30c3\u30d7\u306b\u76f4\u9762<\/span>\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/ango102-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-274071\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/ango102-1-1.png\" alt=\"\" width=\"1397\" height=\"473\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/ango102-1-1.png 1397w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/ango102-1-1-300x102.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/ango102-1-1-1024x347.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/ango102-1-1-768x260.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/ango102-1-1-600x203.png 600w\" sizes=\"(max-width: 1397px) 100vw, 1397px\" \/><\/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\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\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\uff17\u5e7412\u670826\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>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u304b\u3089\u3059\u308b\u3068\u8eab\u306b\u899a\u3048\u306e\u306a\u3044\u3001\u81ea\u8eab\u306e\u610f\u601d\u3067\u64cd\u4f5c\u3057\u305f\u304b\u5224\u65ad\u3057\u304c\u305f\u3044\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u304c\u73cd\u3057\u304f\u306a\u3044\u305f\u3081\u3001\u4eee\u306b\u5099\u5fd8\u8a18\u9332\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u904e\u53bb\u306b\u767a\u751f\u3057\u305f\u3059\u3079\u3066\u306e\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u3092\u5b8c\u5168\u306b\u8aac\u660e\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044\uff08\u672c\u9023\u8f09\u7b2c99\u56de\u53c2\u7167\uff09\u3002<br \/>\n\u3068\u308a\u308f\u3051\u3001\u30b9\u30de\u30fc\u30c8\u30b3\u30f3\u30c8\u30e9\u30af\u30c8\u3092\u7d4c\u7531\u3057\u305f\u5185\u90e8\u30c8\u30e9\u30f3\u30b6\u30af\u30b7\u30e7\u30f3\u306f\u3001\u672c\u4eba\u306e\u64cd\u4f5c\u3092\u8d77\u70b9\u3068\u3059\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u500b\u3005\u306e\u51e6\u7406\u3092\u672c\u4eba\u304c\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002\u307e\u305f\u3001\u7121\u4fa1\u5024\u30c8\u30fc\u30af\u30f3\u3084\u3054\u304f\u5c11\u984d\u306e\u6697\u53f7\u8cc7\u7523\u306e\u4e00\u65b9\u7684\u306a\u9001\u4ed8\uff08\u30b9\u30d1\u30e0\u30c8\u30fc\u30af\u30f3\u306e\u30a8\u30a2\u30c9\u30ed\u30c3\u30d7\u3084\u3044\u308f\u3086\u308b\u30c0\u30b9\u30c8\u30a2\u30bf\u30c3\u30af\uff09\u306a\u3069\u306f\u3001\u672c\u4eba\u306e\u610f\u601d\u3068\u306f\u7121\u95a2\u4fc2\u306b\u30a2\u30c9\u30ec\u30b9\u306b\u7740\u91d1\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u308c\u3089\u306f\u5b9f\u52d9\u4e0a\u306e\u6df7\u4e71\u8981\u56e0\u3068\u306a\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":274162,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[511,653,377,126],"backnumber":[2484],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-11-19 11:16:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/274066"}],"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=274066"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/274066\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media\/274162"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=274066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=274066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=274066"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=274066"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=274066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}