{"id":149903,"date":"2025-05-09T23:43:57","date_gmt":"2025-05-09T14:43:57","guid":{"rendered":"https:\/\/cryptonews.com\/jp\/?page_id=149903\/"},"modified":"2026-06-13T07:30:00","modified_gmt":"2026-06-13T07:30:00","slug":"crypto-aggregation-of-profits-and-losses","status":"publish","type":"page","link":"https:\/\/cryptonews.com\/jp\/tax\/crypto-aggregation-of-profits-and-losses\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523(\u4eee\u60f3\u901a\u8ca8)\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\uff1f\u640d\u5931\u51e6\u7406\u306e\u65b9\u6cd5\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u53d6\u5f15\u306e\u5e83\u304c\u308a\u3068\u3068\u3082\u306b\u3001\u7a0e\u91d1\u8a08\u7b97\u3001\u7279\u306b\u300c\u640d\u76ca\u901a\u7b97\u300d\u3078\u306e\u95a2\u5fc3\u304c\u9ad8\u307e\u3063\u3066\u3044\u307e\u3059\u3002\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u671f\u9593\u5185\u306e\u5229\u76ca\u3068\u640d\u5931\u3092\u76f8\u6bba\u3057\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5727\u7e2e\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002 <\/strong><\/p><p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u640d\u76ca\u901a\u7b97\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3001\u5177\u4f53\u7684\u306a\u6d3b\u7528\u30b1\u30fc\u30b9\u3001\u305d\u3057\u3066\u7bc0\u7a0e\u306b\u5f79\u7acb\u3064\u30d2\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u3068\u640d\u76ca\u901a\u7b97\u306e\u77e5\u8b58\u3092\u6df1\u3081\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044<strong>\u3002<\/strong><\/p><div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-arrow-circle-1 su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u672c\u8a18\u4e8b\u306e\u8981\u7d04<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li>\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u76ca\u306f\u96d1\u6240\u5f97\u3002\u640d\u76ca\u901a\u7b97\u3067\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u304c\u3001\u640d\u5931\u306f\u7fcc\u5e74\u3078\u7e70\u8d8a\u4e0d\u53ef\u3002\u5e74\u5185\u306e\u640d\u76ca\u8abf\u6574\u304c\u7bc0\u7a0e\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u76ca\u306f\u96d1\u6240\u5f97\u6271\u3044\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u7b49\u3068\u306f\u640d\u76ca\u901a\u7b97\u4e0d\u53ef\u3002\u3057\u304b\u3057\u3001\u4ed6\u306e\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3084\u4e00\u90e8\u526f\u696d\u7b49\u306e\u96d1\u6240\u5f97\u5185\u3067\u306f\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u306e\u7bc0\u7a0e\u306f\u6b63\u78ba\u306a\u640d\u76ca\u8a08\u7b97\u304b\u3089\u3002\u5e74\u672b\u306b\u542b\u307f\u640d\u76ca\u3092\u78ba\u5b9a\u3055\u305b\u308b\u7b49\u306e\u8abf\u6574\u3067\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u7a0e\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3002<\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3067\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3057\u7bc0\u7a0e\u3002\u5e74\u9593\u306e\u6b63\u78ba\u306a\u53ce\u652f\u628a\u63e1\u3082\u5fc5\u8981\u3067\u3059\u3002\u65e5\u3005\u306e\u53d6\u5f15\u8a18\u9332\u3068\u9069\u5207\u306a\u7a0e\u52d9\u7ba1\u7406\u304c\u91cd\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div><\/div><div>\n    <section class=\"toc-sticky w-100 bg-white \">\n        <div class=\"toc-sticky__container container\">\n            <div class=\"toc-sticky__open d-flex align-items-end\" data-bs-toggle=\"collapse\" aria-controls=\"multiCollapse1\" data-bs-target=\"#multiCollapse1\">\n                <button class=\"btn btn-primary collapse-action-btn p-1 rounded-circle\" type=\"button\">\n                    <i class=\"icon-chevron-up\"><\/i>\n                <\/button>\n                <span class=\"toc-main-title-permanent\">Table of Contents<\/span>\n            <\/div>\n            <div class=\"collapse  show my-3\" id=\"multiCollapse1\">\n                <ol class=\"StepProgress\">\n                    <li class=\"StepProgress-item current\">\u76ee\u6b21<\/li>\n                                                                        <li class=\"StepProgress-item subList-in-progress\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\uff1f<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"TOC1sublist-h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u3067\u5f97\u305f\u5229\u76ca\u306e\u5206\u985e\" class=\"StepProgress-item__link\" data-level=\"3\">\u4eee\u60f3\u901a\u8ca8\u3067\u5f97\u305f\u5229\u76ca\u306e\u5206\u985e<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                        <li class=\"StepProgress-item subList-in-progress\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u7279\u5fb4\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u7279\u5fb4<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"TOC1sublist-h-\u4eee\u60f3\u901a\u8ca8\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u7279\u5fb4\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u7279\u5225\u63a7\u9664\u304c\u306a\u3044\" class=\"StepProgress-item__link\" data-level=\"3\">\u7279\u5225\u63a7\u9664\u304c\u306a\u3044<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u8d64\u5b57\u306e\u7e70\u8d8a\u304c\u3067\u304d\u306a\u3044\" class=\"StepProgress-item__link\" data-level=\"3\">\u8d64\u5b57\u306e\u7e70\u8d8a\u304c\u3067\u304d\u306a\u3044<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u7dcf\u5408\u8ab2\u7a0e\u4ee5\u5916\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044\" class=\"StepProgress-item__link\" data-level=\"3\">\u7dcf\u5408\u8ab2\u7a0e\u4ee5\u5916\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                    <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u306f\u53ef\u80fd\u304b\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u306f\u53ef\u80fd\u304b\uff1f<\/a>\n                                                    <\/div>\n                                                \n                                                                        <li class=\"StepProgress-item subList-in-progress\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"TOC1sublist-h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u5404\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\" class=\"StepProgress-item__link\" data-level=\"3\">\u5404\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u5e74\u672b\u306b\u5411\u3051\u3066\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b-\u640d\u76ca\u6700\u9069\u5316\" class=\"StepProgress-item__link\" data-level=\"3\">\u5e74\u672b\u306b\u5411\u3051\u3066\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b\uff08\u640d\u76ca\u6700\u9069\u5316\uff09<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                    <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u304a\u3051\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u304a\u3051\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\uff1f<\/a>\n                                                    <\/div>\n                                                \n                                                                        <li class=\"StepProgress-item subList-in-progress\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"TOC1sublist-h-\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u7dcf\u5408\u8ab2\u7a0e\" class=\"StepProgress-item__link\" data-level=\"3\">\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u7dcf\u5408\u8ab2\u7a0e<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u6240\u5f97\u7a0e\u306e\u8a08\u7b97-\u7d2f\u9032\u8ab2\u7a0e\" class=\"StepProgress-item__link\" data-level=\"3\">\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\uff08\u7d2f\u9032\u8ab2\u7a0e\uff09<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\" class=\"StepProgress-item__link\" data-level=\"3\">\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97-\u640d\u76ca-\u8a08\u7b97\u65b9\u6cd5\" class=\"StepProgress-item__link\" data-level=\"3\">\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97\uff08\u640d\u76ca\uff09\u8a08\u7b97\u65b9\u6cd5<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                        <li class=\"StepProgress-item subList-in-progress\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"TOC1sublist-h-\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5727\u7e2e\u3057-\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\" class=\"StepProgress-item__link\" data-level=\"3\">\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u640d\u5931\u3092\u542b\u3081\u305f\u5e74\u9593\u306e\u5168\u4f53\u7684\u306a\u53ce\u652f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\" class=\"StepProgress-item__link\" data-level=\"3\">\u640d\u5931\u3092\u542b\u3081\u305f\u5e74\u9593\u306e\u5168\u4f53\u7684\u306a\u53ce\u652f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                    <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u307e\u3068\u3081\" class=\"StepProgress-item__link\" data-level=\"2\">\u307e\u3068\u3081<\/a>\n                                                    <\/div>\n                                                \n                                                                    <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/a>\n                                                    <\/div>\n                                                \n                                                                    <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u53c2\u8003\u60c5\u5831\" class=\"StepProgress-item__link\" data-level=\"2\">\u53c2\u8003\u60c5\u5831<\/a>\n                                                    <\/div>\n                                                \n                                    <\/ol>\n                <div class=\"toc-sticky__container__disperse\"><\/div>\n            <\/div>\n        <\/div>\n    <\/section>\n    <div class=\"toc-sticky-list\">\n        <div class=\"toc-sticky__container container\">\n            <div class=\"toc-sticky__open d-flex align-items-end\" data-bs-toggle=\"collapse\" aria-controls=\"multiCollapse2\" data-bs-target=\"#multiCollapse2\">\n                <button class=\"btn btn-primary collapse-action-btn p-1 rounded-circle\" type=\"button\">\n                    <i class=\"icon-chevron-up up\"><\/i>\n                <\/button>\n            <\/div>\n            <div class=\"collapse show my-3\" id=\"multiCollapse2\">\n                <ol class=\"StepProgress\">\n                    <li class=\"StepProgress-item current\">\u76ee\u6b21<\/li>\n\n                                                                                                                    <li class=\"StepProgress-item subList-in-progress \">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\uff1f<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"sublist-h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u3067\u5f97\u305f\u5229\u76ca\u306e\u5206\u985e\" class=\"StepProgress-item__link\" data-level=\"3\">\u4eee\u60f3\u901a\u8ca8\u3067\u5f97\u305f\u5229\u76ca\u306e\u5206\u985e<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                                                                    <li class=\"StepProgress-item subList-in-progress \">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u7279\u5fb4\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u7279\u5fb4<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"sublist-h-\u4eee\u60f3\u901a\u8ca8\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u7279\u5fb4\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u7279\u5225\u63a7\u9664\u304c\u306a\u3044\" class=\"StepProgress-item__link\" data-level=\"3\">\u7279\u5225\u63a7\u9664\u304c\u306a\u3044<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u8d64\u5b57\u306e\u7e70\u8d8a\u304c\u3067\u304d\u306a\u3044\" class=\"StepProgress-item__link\" data-level=\"3\">\u8d64\u5b57\u306e\u7e70\u8d8a\u304c\u3067\u304d\u306a\u3044<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u7dcf\u5408\u8ab2\u7a0e\u4ee5\u5916\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044\" class=\"StepProgress-item__link\" data-level=\"3\">\u7dcf\u5408\u8ab2\u7a0e\u4ee5\u5916\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                                                                        <li class=\"StepProgress-item \">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u306f\u53ef\u80fd\u304b\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u306f\u53ef\u80fd\u304b\uff1f<\/a>\n                                                    <\/div>\n                                                <\/li>\n                                                                        <span class=\"show_moretoc\" data-show-text=\"\u76ee\u6b21\u3092\u958b\u304f\" data-hide-text=\"\u76ee\u6b21\u3092\u9589\u3058\u308b\">\u76ee\u6b21\u3092\u958b\u304f<\/span>\n                                                                                                                                                    <li class=\"StepProgress-item subList-in-progress ms_hidetoc\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"sublist-h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u5404\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\" class=\"StepProgress-item__link\" data-level=\"3\">\u5404\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u5e74\u672b\u306b\u5411\u3051\u3066\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b-\u640d\u76ca\u6700\u9069\u5316\" class=\"StepProgress-item__link\" data-level=\"3\">\u5e74\u672b\u306b\u5411\u3051\u3066\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b\uff08\u640d\u76ca\u6700\u9069\u5316\uff09<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                                                                                                                            <li class=\"StepProgress-item ms_hidetoc\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u304a\u3051\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u304a\u3051\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\uff1f<\/a>\n                                                    <\/div>\n                                                <\/li>\n                                                                                                                                                                        <li class=\"StepProgress-item subList-in-progress ms_hidetoc\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"sublist-h-\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u7dcf\u5408\u8ab2\u7a0e\" class=\"StepProgress-item__link\" data-level=\"3\">\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u7dcf\u5408\u8ab2\u7a0e<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u6240\u5f97\u7a0e\u306e\u8a08\u7b97-\u7d2f\u9032\u8ab2\u7a0e\" class=\"StepProgress-item__link\" data-level=\"3\">\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\uff08\u7d2f\u9032\u8ab2\u7a0e\uff09<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\" class=\"StepProgress-item__link\" data-level=\"3\">\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97-\u640d\u76ca-\u8a08\u7b97\u65b9\u6cd5\" class=\"StepProgress-item__link\" data-level=\"3\">\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97\uff08\u640d\u76ca\uff09\u8a08\u7b97\u65b9\u6cd5<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                                                                                                                        <li class=\"StepProgress-item subList-in-progress ms_hidetoc\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/a>\n                                                            <span class=\"StepProgress-item__link-sub\"><\/span>\n                                                    <\/div>\n                                                    <ol class=\"StepProgress-sub-list collapse\" id=\"sublist-h-\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8\">\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5727\u7e2e\u3057-\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\" class=\"StepProgress-item__link\" data-level=\"3\">\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                                    <li class=\"StepProgress-sub-item\">\n                                        <span>\n                                          <a data-id=\"h-\u640d\u5931\u3092\u542b\u3081\u305f\u5e74\u9593\u306e\u5168\u4f53\u7684\u306a\u53ce\u652f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\" class=\"StepProgress-item__link\" data-level=\"3\">\u640d\u5931\u3092\u542b\u3081\u305f\u5e74\u9593\u306e\u5168\u4f53\u7684\u306a\u53ce\u652f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b<\/a>\n                                        <\/span>\n                                    <\/li>\n                                                            <\/ol>\n                                                <\/li>\n                                                                                                                                                                            <li class=\"StepProgress-item ms_hidetoc\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u307e\u3068\u3081\" class=\"StepProgress-item__link\" data-level=\"2\">\u307e\u3068\u3081<\/a>\n                                                    <\/div>\n                                                <\/li>\n                                                                                                                                                                            <li class=\"StepProgress-item ms_hidetoc\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\" class=\"StepProgress-item__link\" data-level=\"2\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/a>\n                                                    <\/div>\n                                                <\/li>\n                                                                                                                                                                            <li class=\"StepProgress-item ms_hidetoc\">\n                                                <div class=\"StepProgress-item__group\">\n                            <a data-id=\"h-\u53c2\u8003\u60c5\u5831\" class=\"StepProgress-item__link\" data-level=\"2\">\u53c2\u8003\u60c5\u5831<\/a>\n                                                    <\/div>\n                                                <\/li>\n                                    <\/ol>\n            <\/div>\n            <div class=\"toc-sticky__container__disperse\"><\/div>\n        <\/div>\n    <\/div>\n<\/div><script id=\"toc-js\">\n    window.addEventListener(\"DOMContentLoaded\", () => {\n        const header = document.querySelector(\".header_wrapper\");\n\n        const pageLegend = document.querySelector('#multiCollapse1');\n        const pageLegendList = document.querySelector('#multiCollapse2');\n        const pageLegendCollapse = new bootstrap.Collapse(pageLegend, {toggle: document.querySelector(\".toc-sticky\").classList.contains('sticky')});\n\n        \/**\n         * Changing current title\n         *\/\n        (function (pageLegend) {\n            const titleNodes = pageLegend.querySelectorAll('.StepProgress-item__link');\n\n            if (!titleNodes.length) return;\n\n            const titles = [...titleNodes].map((itm, i) => ({\n                id: itm.getAttribute('data-id'),\n                text: itm.textContent,\n                level: itm.getAttribute('data-level'),\n                linkNode: itm,\n                titleNode: document.getElementById(itm.getAttribute('data-id')),\n                index: i,\n            }));\n\n            \/**\n             * Source: https:\/\/www.sitepoint.com\/throttle-scroll-events\/\n             * @param {Function} fn\n             * @param {number} wait\n             * @returns {(function(): void)|*}\n             *\/\n            const throttle = (fn, wait) => {\n                let time = Date.now();\n                return function () {\n                    if ((time + wait - Date.now()) < 0) {\n                        fn();\n                        time = Date.now();\n                    }\n                }\n            }\n\n            const changeCurrentTitle = () => {\n                const documentScrollTop = window.pageYOffset || document.documentElement.scrollTop || document.body.scrollTop || 0;\n                let current = 0;\n\n                \/\/ Title\n                titles.forEach((itm, i) => {\n                    \/\/console.log(itm)\n                    const itmOffsetTop = itm.titleNode ? itm.titleNode.offsetTop - 100 : 0;\n\n                    if (documentScrollTop >= itmOffsetTop) {\n                        document.getElementById('toc-current-title').innerHTML = itm.text;\n                        document.getElementById('toc-current-title').setAttribute('data-current-id', itm.id);\n                        document.getElementById('toc-current-title').setAttribute('data-current-level', itm.level);\n                        current = i;\n                    }\n                })\n\n                \/\/ close all list and open sub list if needed\n                if (document.querySelector(\".toc-sticky\").classList.contains('sticky')) {\n                    document.querySelectorAll('.subList-in-progress').forEach((el) => {\n                        el.children[1].classList.remove('show');\n                        el.getElementsByClassName('icon-chevron-down')[0].classList.remove('up');\n                    });\n                    const currentEl = titles[current];\n                    currentEl.linkNode.classList.add('show');\n                }\n\n                titles.forEach((itm, i) => {\n                    itm.linkNode.parentNode.parentNode.classList.remove('current', 'is-done');\n                    if (current > i) {\n                        itm.linkNode.parentNode.parentNode.classList.add('is-done')\n                    };\n                    if (current === i) {\n                        itm.linkNode.parentNode.parentNode.classList.add('current');\n                    };\n                })\n\n            }\n\n            changeCurrentTitle();\n\n            document.addEventListener('scroll', throttle(changeCurrentTitle, 50));\n        })(pageLegend);\n\n        \/**\n         *  Collapse\n         *\/\n        (function (pageLegend, header) {\n            const icon = pageLegend.parentNode.querySelector(\".collapse-action-btn i\");\n\n            const collapseToggle = (status) => (e) => {\n                if (!e.target.isEqualNode(pageLegend)) return;\n\n                icon.classList.toggle(\"up\");\n\n                const containerHeight = pageLegend.getBoundingClientRect().height;\n\n                const showSubtitleContent = () => {\n                    const currentId = document.getElementById('toc-current-title').getAttribute('data-current-id');\n                    const currentLevel = document.getElementById('toc-current-title').getAttribute('data-current-level');\n                    const currentSubTitle = currentLevel == 3 ? document.querySelector(`a[data-id=\"${currentId}\"]`).parentNode.parentNode.parentNode : false;\n\n                    if (!currentSubTitle) return;\n                    new bootstrap.Collapse(currentSubTitle, {toggle: false}).show();\n                }\n\n                showSubtitleContent();\n                console.log(status + 'fdsfsd' + containerHeight);\n                if (status === 'shown' && document.querySelector(\".toc-sticky\").classList.contains('sticky')) {\n                    document.querySelector('html').classList.remove('overflow-hidden');\n                    pageLegend.classList.add('overflow-auto');\n                    pageLegend.style.height = `calc(100vh - ${header.getBoundingClientRect().height + document.querySelector('.toc-sticky__open').getBoundingClientRect().height + 16}px)`;\n                } else if (status === 'hide') {\n                    document.querySelector('html').removeClass('overflow-hidden');\n                    pageLegend.classList.remove('overflow-auto');\n                    pageLegend.style.height = 'auto';\n                }\n            }\n\n            pageLegend.addEventListener('shown.bs.collapse', collapseToggle('shown'));\n            pageLegend.addEventListener('hide.bs.collapse', collapseToggle('hide'));\n        })(pageLegend, header);\n\n        \/**\n         * Collapse sub-titles\n         *\/\n        (function (pageLegend) {\n            const collapseEls = pageLegend.querySelectorAll('.collapse');\n\n            collapseEls.forEach(function (el) {\n\n                const toggleArrowDirection = function (e) {\n                    if (!e.target.isEqualNode(el)) return;\n\n                    const id = this.getAttribute('id');\n                    document.querySelector(`.collapse-action-btn[data-bs-target=\"#${id}\"] .icon-chevron-down`).classList.toggle('up');\n                }\n                el.addEventListener('shown.bs.collapse', toggleArrowDirection);\n                el.addEventListener('hide.bs.collapse', toggleArrowDirection);\n            })\n        })(pageLegend);\n\n        \/**\n         *  Collapse main title\n         *\/\n        (function (pageLegendList) {\n            const icon = pageLegendList.parentNode.querySelector(\".collapse-action-btn i\");\n\n            const collapseToggle = () => (e) => {\n                if (!e.target.isEqualNode(pageLegendList)) return;\n\n                icon.classList.toggle(\"up\");\n\n            }\n            pageLegendList.addEventListener('shown.bs.collapse', collapseToggle());\n            pageLegendList.addEventListener('hide.bs.collapse', collapseToggle());\n        })(pageLegendList);\n\n        (function (pageLegendList) {\n            const collapseEls = pageLegendList.querySelectorAll('.collapse');\n\n            collapseEls.forEach(function (el) {\n\n                const toggleArrowDirection = function (e) {\n                    if (!e.target.isEqualNode(el)) return;\n\n                    const id = this.getAttribute('id');\n                    document.querySelector(`.toc-sticky-list .collapse-action-btn[data-bs-target=\"#${id}\"] .icon-chevron-down`).classList.toggle('up');\n                }\n                el.addEventListener('shown.bs.collapse', toggleArrowDirection);\n                el.addEventListener('hide.bs.collapse', toggleArrowDirection);\n            })\n        })(pageLegendList);\n\n        \/**\n         * Sticky functionality\n         * Source: https:\/\/stackoverflow.com\/questions\/17893771\/javascript-sticky-div-after-scroll\n         *\/\n        (function (header, pageLegendCollapse) {\n            \/\/ set everything outside the onscroll event (less work per scroll)\n            const target = document.querySelector(\".toc-sticky\");\n            const targetListStatic = document.querySelector(\".toc-sticky-list\");\n\n            if (!target || !header) return;\n\n            const headerHeight = header.getBoundingClientRect().height;\n            const targetHeight = targetListStatic.getBoundingClientRect().height;\n\n            \/\/ -headerHeight so it won't be jumpy\n            const stop = targetListStatic.offsetTop + headerHeight + targetHeight;\n            const docBody =\n                document.documentElement || document.body.parentNode || document.body;\n            const hasOffset = window.pageYOffset !== undefined;\n\n            const applySticky = function () {\n                \/\/ cross-browser compatible scrollTop.\n                const scrollTop = hasOffset ? window.pageYOffset : docBody.scrollTop;\n\n                \/\/ if user scrolls to headerHeight from the top of the target div\n                if (scrollTop >= stop) {\n                    pageLegendCollapse.hide();\n                    \/\/ stick the div\n                    target.classList.add(\"sticky\");\n                    \/\/target.style.marginTop = `${headerHeight}px`;\n                } else {\n                    pageLegendCollapse.show();\n                    \/\/ release the div\n                    target.classList.remove(\"sticky\");\n                    target.style.marginTop = \"\";\n                }\n            }\n\n            applySticky();\n\n            window.addEventListener('scroll', applySticky);\n        })(header, pageLegendCollapse);\n\n        jQuery('span.show_moretoc').click(function () {\n            jQuery('span.show_moretoc').hide();\n            jQuery('.ms_hidetoc').show();\n        });\n    });\n<\/script><h2>\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3068\u306f\uff1f<\/h2><p><span class=\"replacer\"><\/span><br>\n\u300c\u640d\u76ca\u901a\u7b97\u300d\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u5185\uff08\u901a\u5e38\u306f1\u5e74\u9593\uff09\u306e\u69d8\u3005\u306a\u6240\u5f97\u306b\u304a\u3051\u308b\u5229\u76ca\u3068\u640d\u5931\u3092\u76f8\u6bba\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p><p>\u3053\u306e\u5236\u5ea6\u306e\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5229\u76ca\u3068\u640d\u5931\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u91d1\u984d\u3092\u5727\u7e2e\u3067\u304d\u308b\u70b9\u3067\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p><p>\u3057\u304b\u3057\u3001\u640d\u76ca\u901a\u7b97\u306f\u5168\u3066\u306e\u6240\u5f97\u9593\u3067\u81ea\u7531\u306b\u884c\u3048\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u6240\u5f97\u304c10\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u3066\u304a\u308a\u3001\u3069\u306e\u6240\u5f97\u540c\u58eb\u3067\u901a\u7b97\u3067\u304d\u308b\u304b\u306b\u306f\u7d30\u304b\u3044\u30eb\u30fc\u30eb\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p><h3>\u4eee\u60f3\u901a\u8ca8\u3067\u5f97\u305f\u5229\u76ca\u306e\u5206\u985e<\/h3><p>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u5229\u76ca\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u300c\u96d1\u6240\u5f97\u300d\u306b\u5206\u985e\u3002<\/p><p>\u300c\u96d1\u6240\u5f97\u300d\u3068\u306f\u3001\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u306e\u3044\u305a\u308c\u306b\u3082\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<\/p><p>\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u76ca\u306e\u307b\u304b\u306b\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u3084\u3001\u4e8b\u696d\u898f\u6a21\u3067\u306f\u306a\u3044\u526f\u696d\u306b\u3088\u308b\u6240\u5f97\uff08\u4f8b\u3048\u3070\u3001\u539f\u7a3f\u6599\u3084\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306b\u3088\u308b\u53ce\u5165\u306a\u3069\uff09\u304c\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p><h2>\u4eee\u60f3\u901a\u8ca8\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u306e\u7279\u5fb4<\/h2><p><span class=\"replacer\"><\/span><br>\n\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u3088\u308b\u5229\u76ca\u304c\u5206\u985e\u3055\u308c\u308b\u300c\u96d1\u6240\u5f97\u300d\u306f\u3001\u4ed6\u306e\u6240\u5f97\u533a\u5206\u3068\u306f\u7570\u306a\u308b\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u7279\u5fb4\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\u7279\u5fb4\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u9069\u5207\u306a\u7a0e\u52d9\u51e6\u7406\u3092\u884c\u3046\u4e0a\u3067\u91cd\u8981\u3067\u3059\u3002<\/p><p>\u4e3b\u306a\u7279\u5fb4\u306f\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p><ul>\n<li>\u7279\u5225\u63a7\u9664\u304c\u306a\u3044<\/li>\n<li>\u8d64\u5b57\u306e\u7e70\u8d8a\u304c\u3067\u304d\u306a\u3044<\/li>\n<li>\u7dcf\u5408\u8ab2\u7a0e\u4ee5\u5916\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044<\/li>\n<\/ul><p>\u4ee5\u4e0b\u3001\u500b\u5225\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><h3>\u7279\u5225\u63a7\u9664\u304c\u306a\u3044<\/h3><p>\u96d1\u6240\u5f97\u306b\u306f\u3001\u4ed6\u306e\u6240\u5f97\u533a\u5206\u3067\u4e00\u822c\u7684\u306a\u7279\u5225\u63a7\u9664\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p><p>\u4f8b\u3048\u3070\u4e00\u6642\u6240\u5f97\u306b\u306f\u6700\u592750\u4e07\u5186\u306e\u63a7\u9664\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u96d1\u6240\u5f97\u3067\u306f\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u91d1\u984d\u306e\u307b\u307c\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p><p>\u7d50\u679c\u3068\u3057\u3066\u3001\u4ed6\u306e\u6240\u5f97\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u76f8\u5bfe\u7684\u306b\u91cd\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u3053\u306e\u70b9\u306f\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u5229\u76ca\u3082\u4f8b\u5916\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u6700\u65b0\u60c5\u5831\u306f\u3001\u5e38\u306b\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p><div class=\"interlinking-shortcode\">\n            <div class=\"interlinking-shortcode__label\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/div>\n            <div class=\"interlinking-shortcode__link\"><a href=\"https:\/\/cryptonews.com\/jp\/tax\/bitcoin-millionaire-tax\/\"><b>\u4eee\u60f3\u901a\u8ca8\u306e\u5104\u308a\u4eba\u304c\u6255\u3046\u7a0e\u91d1\u306f\u3044\u304f\u3089\uff1f\u6255\u3048\u306a\u3044\u5834\u5408\u3069\u3046\u306a\u308b\uff1f<\/b><\/a><\/div>\n        <\/div><h3>\u8d64\u5b57\u306e\u7e70\u8d8a\u304c\u3067\u304d\u306a\u3044<\/h3><p>\u96d1\u6240\u5f97\u3067\u767a\u751f\u3057\u305f\u640d\u5931\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3067\u304d\u308b\u300c\u7e70\u8d8a\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p><p>\u682a\u5f0f\u6295\u8cc7\u306a\u3069\u3067\u306f\u640d\u5931\u3092\u6570\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u307e\u3059\u304c\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3092\u542b\u3080\u96d1\u6240\u5f97\u306e\u8d64\u5b57\u306f\u305d\u306e\u5e74\u9650\u308a\u3067\u51e6\u7406\u3055\u308c\u307e\u3059\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3067\u5e74\u307e\u305f\u304e\u306e\u640d\u5931\u7e70\u8d8a\u306f\u3067\u304d\u305a\u3001\u5c06\u6765\u306e\u7bc0\u7a0e\u306b\u306f\u6d3b\u304b\u305b\u307e\u305b\u3093\u3002<\/p><p>\u4fa1\u683c\u5909\u52d5\u306e\u6fc0\u3057\u3044\u8cc7\u7523\u3092\u6271\u3046\u969b\u306f\u3001\u3053\u306e\u70b9\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001<a href=\"https:\/\/cryptonews.com\/jp\/tax\/crypto-tax-simulation\/\">\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/a>\u3092\u884c\u3046\u306a\u3069\u3001\u7a0e\u52d9\u7ba1\u7406\u3092\u5b9f\u8df5\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p><h3>\u7dcf\u5408\u8ab2\u7a0e\u4ee5\u5916\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044<\/h3><p>\u96d1\u6240\u5f97\u306e\u640d\u5931\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u533a\u5206\u306e\u5229\u76ca\u3068\u306f\u57fa\u672c\u7684\u306b\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/p><p>\u3064\u307e\u308a\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u640d\u5931\u3092\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4f8b\u5916\u3068\u3057\u3066\u540c\u3058\u300c\u96d1\u6240\u5f97\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u6240\u5f97\u540c\u58eb\u3067\u3042\u308c\u3070\u3001\u540c\u4e00\u5e74\u5185\u306e\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p><p>\u4f8b\u3048\u3070\u3001\u8907\u6570\u306e\u30a2\u30eb\u30c8\u30b3\u30a4\u30f3\u53d6\u5f15\u9593\u306e\u640d\u76ca\u3084\u3001\u4ed6\u306e\u526f\u696d\u306b\u3088\u308b\u96d1\u6240\u5f97\u3068\u306e\u5408\u7b97\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p><div class=\"su-note\" style=\"border-color:#e0d5e5;border-radius:3px;-moz-border-radius:3px;-webkit-border-radius:3px;\"><div class=\"su-note-inner su-u-clearfix su-u-trim\" style=\"background-color:#faefff;border-color:#ffffff;color:#333333;border-radius:3px;-moz-border-radius:3px;-webkit-border-radius:3px;\">\n<h2>\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u306f\u53ef\u80fd\u304b\uff1f<\/h2>\n<p><span class=\"replacer\"><\/span><br>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-150057\" src=\"https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154000\/1747031999-an-illustration-of-scalesa-balance-2_optimized.webp\" alt=\"\u5929\u79e4\u3068\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u30a4\u30e1\u30fc\u30b8\" width=\"1200\" height=\"673\" srcset=\"https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154000\/1747031999-an-illustration-of-scalesa-balance-2_optimized.webp 1200w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154000\/1747031999-an-illustration-of-scalesa-balance-2_optimized-300x168.webp 300w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154000\/1747031999-an-illustration-of-scalesa-balance-2_optimized-1024x574.webp 1024w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154000\/1747031999-an-illustration-of-scalesa-balance-2_optimized-768x431.webp 768w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154000\/1747031999-an-illustration-of-scalesa-balance-2_optimized-450x252.webp 450w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\"><\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u640d\u76ca\u306f\u300c\u96d1\u6240\u5f97\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09\u300d\u306b\u5206\u985e\u3055\u308c\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u533a\u5206\u3068\u306e\u300c\u640d\u76ca\u901a\u7b97\u300d\u306f\u539f\u5247\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d66\u4e0e\u304b\u3089\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u5931\u3092\u5f15\u304f\u3053\u3068\u306f\u4e0d\u53ef\u3067\u3059\u304c\u3001\u540c\u3058\u300c\u7dcf\u5408\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u300d\u306b\u5206\u985e\u3055\u308c\u308b\u6240\u5f97\u540c\u58eb\u306a\u3089\u3001\u5229\u76ca\u3068\u640d\u5931\u306e\u76f8\u6bba\uff08\u5185\u90e8\u901a\u7b97\uff09\u304c\u53ef\u80fd\u3002\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\u306e\u9ad8\u3044\u30df\u30fc\u30e0\u9298\u67c4\u7b49\u306e\u640d\u5931\u3082\u7121\u99c4\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"su-list\" style=\"margin-left:0px\">\n<ul>\n<li><i class=\"sui sui-arrow-right\" style=\"color:#A72E83\"><\/i> <strong>\u7570\u306a\u308b\u4eee\u60f3\u901a\u8ca8\u9593\u306e\u640d\u76ca\u901a\u7b97<\/strong>\uff1a\u4f8b\u3048\u3070\u3001\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff08BTC\uff09\u3067\u5229\u76ca\u304c\u51fa\u305f\u5e74\u306b\u3001\u30a4\u30fc\u30b5\u30ea\u30a2\u30e0\uff08ETH\uff09\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001\u3053\u308c\u3089\u3092\u5408\u7b97\u3057\u3066\u5229\u76ca\u3092\u5727\u7e2e\u53ef\u80fd\u3067\u3059\u3002<\/li>\n<li><i class=\"sui sui-arrow-right\" style=\"color:#A72E83\"><\/i> <strong>\u4ed6\u306e\u300c\u7dcf\u5408\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u300d\u3068\u306e\u640d\u76ca\u901a\u7b97<\/strong>\uff1a\u540c\u3058\u7dcf\u5408\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u5408\u7b97\u53ef\u80fd\u3002\u4f8b\u3048\u3070\u3001\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53ce\u5165\u3084\u3001\u6d77\u5916FX\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09\u306e\u640d\u5931\u306a\u3069\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"su-list\" style=\"margin-left:0px\">\n<ul>\n<li><i class=\"sui sui-arrow-right\" style=\"color:#A72E83\"><\/i> <strong>\u6240\u5f97\u533a\u5206\u304c\u7570\u306a\u308b\u3082\u306e<\/strong>\uff1a\u682a\u5f0f\u6295\u8cc7\u306b\u3088\u308b\u8b72\u6e21\u76ca\u306f\u300c\u8b72\u6e21\u6240\u5f97\u300d\u3067\u3042\u308a\u3001\u96d1\u6240\u5f97\u3068\u306f\u533a\u5206\u304c\u7570\u306a\u308b\u305f\u3081\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li><i class=\"sui sui-arrow-right\" style=\"color:#A72E83\"><\/i> <strong>\u8ab2\u7a0e\u65b9\u5f0f\u304c\u7570\u306a\u308b\u3082\u306e<\/strong>\uff1a\u56fd\u5185FX\u53d6\u5f15\u306e\u591a\u304f\u306f\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u96d1\u6240\u5f97\u3067\u3059\u3002\u3053\u308c\u306f\u4eee\u60f3\u901a\u8ca8\u306e\u3088\u3046\u306a\u300c\u7dcf\u5408\u8ab2\u7a0e\u300d\u3068\u306f\u8a08\u7b97\u306e\u7bb1\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u640d\u76ca\u901a\u7b97\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u306f\u3001\u540c\u3058\u300c\u7dcf\u5408\u8ab2\u7a0e\u306e\u96d1\u6240\u5f97\u300d\u306e\u67a0\u5185\u3067\u4ed6\u306e\u640d\u76ca\u3068\u5408\u7b97\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<\/div><\/div><h2>\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5<\/h2><p><span class=\"replacer\"><\/span><br>\n\u3053\u3053\u3067\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u306b\u304a\u3051\u308b\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5\u3068\u3001<a href=\"https:\/\/cryptonews.com\/jp\/tax\/crypto-tax-return\/\">\u4eee\u60f3\u901a\u8ca8\u306e\u78ba\u5b9a\u7533\u544a<\/a>\u306b\u5411\u3051\u305f\u7a0e\u91d1\u8a08\u7b97\uff08\u640d\u76ca\u8a08\u7b97\uff09\u306e\u57fa\u790e\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><p>\u7279\u306b\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u5931\u306f\u7a0e\u91d1\u306e\u8a08\u7b97\u4e0a\u3001\u7fcc\u5e74\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u4e0d\u53ef\u80fd\u3002\u305d\u306e\u305f\u3081\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u306f\u5e74\u9593\u640d\u76ca\u3092\u610f\u8b58\u3057\u3001\u5e74\u5185\u306b\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u304c\u7bc0\u7a0e\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p><p>\u5177\u4f53\u7684\u306a\u640d\u76ca\u901a\u7b97\u306e\u65b9\u6cd5\u3068\u7bc0\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p><ul>\n<li>\u5404\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b<\/li>\n<li>\u5e74\u672b\u306b\u5411\u3051\u3066\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b\uff08\u640d\u76ca\u6700\u9069\u5316\uff09<\/li>\n<\/ul><p>\u4ee5\u4e0b\u3001\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><h3>\u5404\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b<\/h3><p>\u307e\u305a\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u5404\u4eee\u60f3\u901a\u8ca8\u306b\u3064\u3044\u3066\u3001\u5e74\u9593\u306e\u58f2\u8cb7\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u640d\u76ca\uff08\u5b9f\u73fe\u640d\u76ca\uff09\u3092\u500b\u5225\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002\u57fa\u672c\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p><p><strong>\u8a08\u7b97\u5f0f<\/strong>\uff1a\u5b9f\u73fe\u640d\u76ca = \u58f2\u5374\u4fa1\u683c \u2212 (1\u901a\u8ca8\u3042\u305f\u308a\u306e\u53d6\u5f97\u4fa1\u984d \u00d7 \u58f2\u5374\u6570\u91cf)<\/p><p>\u4f8b\u3048\u3070\u30011BTC\u3042\u305f\u308a150\u4e07\u5186\u3067\u8cfc\u5165\u3057\u305f\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u30923BTC\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u3046\u30612BTC\u30921BTC\u3042\u305f\u308a200\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u5b9f\u73fe\u640d\u76ca\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059<\/p><p><strong>\u5b9f\u73fe\u640d\u76ca<\/strong>\uff1a(200\u4e07\u5186 \u00d7 2BTC) \u2212 (150\u4e07\u5186 \u00d7 2BTC) = 100\u4e07\u5186<\/p><p>\u3053\u306e\u8a08\u7b97\u3092\u53d6\u5f15\u3054\u3068\u306b\u884c\u3044\u3001\u5e74\u9593\u306e\u5408\u8a08\u640d\u76ca\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u7a0e\u91d1\u8a08\u7b97\u306b\u304a\u3044\u3066\u640d\u76ca\u901a\u7b97\u3092\u9069\u7528\u3059\u308b\u969b\u3082\u3001\u500b\u3005\u306e\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p><p>\u6b63\u78ba\u306b\u8a18\u9332\u3059\u308b\u3053\u3068\u304c<a href=\"https:\/\/cryptonews.com\/jp\/tax\/bitcoin-tax-rate\/\">\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u7bc0\u7a0e<\/a>\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p><h3>\u5e74\u672b\u306b\u5411\u3051\u3066\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b\uff08\u640d\u76ca\u6700\u9069\u5316\uff09<\/h3><p>\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u8a08\u7b97\u306f1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u304c\u5bfe\u8c61\u671f\u9593\u3067\u3059\u3002\u3053\u306e\u671f\u9593\u5185\u306e\u5b9f\u73fe\u640d\u76ca\u3092\u3067\u304d\u308b\u3060\u3051\u30bc\u30ed\u306b\u8fd1\u3065\u3051\u308b\u3001\u3042\u308b\u3044\u306f\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3059\u308b\u3053\u3068\u304c\u7bc0\u7a0e\u306e\u9375\u3068\u306a\u308a\u307e\u3059\u3002<\/p><p>\u5177\u4f53\u7684\u306a\u8abf\u6574\u65b9\u6cd5\u306f\u3001\u5e74\u9593\u306e\u53d6\u5f15\u72b6\u6cc1\u3084\u4fdd\u6709\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3001\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-arrow-circle-1 su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u30b1\u30fc\u30b9\u2460\uff5c\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u304c\u30d7\u30e9\u30b9\u3067\u3001\u542b\u307f\u640d\u306e\u3042\u308b\u4eee\u60f3\u901a\u8ca8\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u5e74\u9593\u6240\u5f97\u304c\u30d7\u30e9\u30b9\u306e\u969b\u3001\u542b\u307f\u640d\u306e\u4eee\u60f3\u901a\u8ca8\u3092\u5e74\u5185\u306b\u58f2\u5374\u3057\u3066\u640d\u5931\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3068\u3001\u5168\u4f53\u306e\u5229\u76ca\u3092\u5727\u7e2e\u3057\u7bc0\u7a0e\u306b\u7e4b\u304c\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5927\u304d\u306a\u5229\u76ca\u304c\u3042\u3063\u3066\u3082\u3001\u640d\u5931\u78ba\u5b9a\u3067\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<\/div><\/div><div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-arrow-circle-1 su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u30b1\u30fc\u30b9\u2461\uff5c\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3001\u542b\u307f\u76ca\u306e\u3042\u308b\u4eee\u60f3\u901a\u8ca8\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u5e74\u9593\u53d6\u5f15\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3082\u3001\u542b\u307f\u76ca\u306e\u3042\u308b\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u3067\u5229\u76ca\u3092\u78ba\u5b9a\u3057\u3001\u640d\u5931\u984d\u3092\u5727\u7e2e\u53ef\u80fd\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u5931\u306f\u7e70\u308a\u8d8a\u305b\u306a\u3044\u306e\u3067\u3001\u5e74\u5185\u306e\u5229\u76ca\u3068\u306e\u76f8\u6bba\u304c\u7bc0\u7a0e\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u7fcc\u5e74\u306e\u7a0e\u8ca0\u62c5\u5897\u3092\u907f\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div><\/div><div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-arrow-circle-1 su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u30b1\u30fc\u30b9\u2462\uff5c\u7fcc\u5e74\u4ee5\u964d\u3082\u4fdd\u6709\u3057\u305f\u3044\u9298\u67c4\u3067\u640d\u76ca\u8abf\u6574\u3092\u884c\u3046\u5834\u5408<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>\u4fdd\u6709\u7d99\u7d9a\u3057\u305f\u3044\u9298\u67c4\u3067\u3082\u3001\u4e00\u65e6\u58f2\u5374\u3057\u640d\u76ca\u3092\u78ba\u5b9a\u5f8c\u3001\u5373\u5ea7\u306b\u8cb7\u3044\u623b\u3059\u3053\u3068\u3067\u5e74\u9593\u306e\u640d\u76ca\u8abf\u6574\u304c\u53ef\u80fd\u3002\u4fdd\u6709\u91cf\u306f\u7dad\u6301\u3067\u304d\u307e\u3059\u304c\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u5909\u52d5\u306a\u3069\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div><\/div><p>\u640d\u76ca\u901a\u7b97\u306e\u305f\u3081\u306b\u306f\u3001\u65e5\u9803\u304b\u3089\u53d6\u5f15\u5c65\u6b74\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3057\u3001\u640d\u76ca\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3002\u30b3\u30a4\u30f3\u30c1\u30a7\u30c3\u30af\u306e\u5229\u76ca\u8a08\u7b97\u6a5f\u80fd\u306e\u3088\u3046\u306a\u53d6\u5f15\u6240\u63d0\u4f9b\u306e\u30c4\u30fc\u30eb\u306a\u3069\u3092\u6d3b\u7528\u3059\u308b\u3068\u52b9\u7387\u7684\u3067\u3059\u3002<\/p><p>\u610f\u56f3\u3057\u306a\u3044<a href=\"https:\/\/cryptonews.com\/jp\/tax\/crypto-tax-loophole\/\">\u4eee\u60f3\u901a\u8ca8\u306e\u8131\u7a0e<\/a>\u9632\u6b62\u306e\u305f\u3081\u306b\u3082\u3001\u65e5\u9803\u306e\u9069\u5207\u306a\u7a0e\u52d9\u7ba1\u7406\u3092\u3053\u3053\u308d\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/p><h2><strong>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u304a\u3051\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\uff1f<\/strong><\/h2><p><span class=\"replacer\"><\/span><br>\n\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u5229\u76ca\uff08\u6240\u5f97\uff09\u8a08\u7b97\u3067\u306f\u3001\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002\u7d4c\u8cbb\u3092\u6b63\u3057\u304f\u8a08\u4e0a\u3059\u308c\u3070\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u308a\u7bc0\u7a0e\u306b\u7e4b\u304c\u308a\u307e\u3059\u304c\u3001\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u306e\u6b63\u78ba\u306a\u7406\u89e3\u304c\u91cd\u8981\u3067\u3059\u3002<\/p><p>\u57fa\u672c\u306f\u300c\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3067\u5229\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u300d\u3067\u3059\u3002\u53d6\u5f15\u306b\u76f4\u63a5\u95a2\u9023\u3057\u306a\u3044\u500b\u4eba\u7684\u652f\u51fa\u3084\u3001\u95a2\u9023\u6027\u304c\u4e0d\u660e\u78ba\u306a\u5bb6\u4e8b\u95a2\u9023\u8cbb\u306f\u8a8d\u3081\u3089\u308c\u306b\u304f\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p><p>\u4ee5\u4e0b\u306b\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u30fb\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3082\u306e\u306e\u4f8b\u3092\u307e\u3068\u3081\u307e\u3059\u3002<\/p><div class=\"su-table su-table-responsive su-table-alternate\">\n<table>\n<tbody>\n<tr>\n<td><strong>\u8cbb\u7528\u306e\u7a2e\u985e<\/strong><\/td>\n<td><strong>\u8a8d\u5426<\/strong><\/td>\n<td><strong>\u5099\u8003\u30fb\u6ce8\u610f\u70b9<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>\u3010\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3082\u306e\u3011<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\uff08\u58f2\u5374\u539f\u4fa1\uff09<\/td>\n<td>\u25ef<\/td>\n<td>\u58f2\u5374\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f15\u624b\u6570\u6599\uff08\u58f2\u8cb7\u30fb\u30b9\u30ef\u30c3\u30d7\u7b49\uff09<\/td>\n<td>\u25ef<\/td>\n<td>\u53d6\u5f15\u6240\u3078\u306e\u624b\u6570\u6599<\/td>\n<\/tr>\n<tr>\n<td>\u9001\u91d1\u624b\u6570\u6599<\/td>\n<td>\u25ef<\/td>\n<td>\u30a6\u30a9\u30ec\u30c3\u30c8\u3084\u53d6\u5f15\u6240\u3078\u306e\u9001\u91d1\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td>PC\u30fb\u30b9\u30de\u30db\u7b49\u8cfc\u5165\u8cbb<\/td>\n<td>\u25b3\uff08\u6309\u5206\uff09<\/td>\n<td>\u53d6\u5f15\u5c02\u7528\u306a\u3089\u5168\u984d\u3001\u79c1\u7528\u3068\u517c\u7528\u306f\u53d6\u5f15\u4f7f\u7528\u5272\u5408\u3067\u6309\u5206<\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30cb\u30f3\u30b0\u8cbb\u7528\uff08\u6a5f\u5668\u30fb\u96fb\u6c17\u4ee3\uff09<\/td>\n<td>\u25b3\uff08\u6309\u5206\uff09<\/td>\n<td>\u5c02\u7528\u304b\u517c\u7528\u304b\u3067\u6309\u5206\u304c\u5fc5\u8981\u306a\u5834\u5408\u3042\u308a<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>\u3010\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3082\u306e\u3011<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u500b\u4eba\u7684\u306a\u98f2\u98df\u8cbb<\/td>\n<td>\u2716\ufe0f<\/td>\n<td>\u30ab\u30d5\u30a7\u3067\u306e\u53d6\u5f15\u6642\u306e\u98f2\u98df\u4ee3\u306a\u3069\u3001\u500b\u4eba\u7684\u652f\u51fa<\/td>\n<\/tr>\n<tr>\n<td>\u53d6\u5f15\u306b\u7121\u95a2\u4fc2\u306a\u6c34\u9053\u5149\u71b1\u8cbb<\/td>\n<td>\u2716\ufe0f<\/td>\n<td>\u751f\u6d3b\u7528\u306e\u30ac\u30b9\u4ee3\u3084\u6c34\u9053\u6599\u91d1\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td>\u53cb\u4eba\u3068\u306e\u60c5\u5831\u4ea4\u63db\u306e\u305f\u3081\u306e\u98df\u4e8b\u4ee3<\/td>\n<td>\u2716\ufe0f<\/td>\n<td>\u79c1\u7684\u306a\u4f1a\u98df\u3068\u533a\u5225\u56f0\u96e3\u306a\u5834\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><p>\u307e\u305f\u3001\u5fc5\u8981\u7d4c\u8cbb\u8a08\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p><div class=\"su-list\" style=\"margin-left:0px\">\n<ul>\n<li><i class=\"sui sui-check-circle\" style=\"color:#77e31f\"><\/i> <strong>\u6309\u5206\u8a08\u7b97\u306e\u91cd\u8981\u6027<\/strong>\uff1a \u79c1\u7684\u306a\u5229\u7528\u3068\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u305f\u3081\u306e\u5229\u7528\u304c\u6df7\u5728\u3059\u308b\u8cbb\u7528\uff08PC\u4ee3\u3001\u5bb6\u8cc3\u3001\u901a\u4fe1\u8cbb\u306a\u3069\uff09\u306f\u3001\u4f7f\u7528\u6642\u9593\u3084\u9762\u7a4d\u3068\u3044\u3063\u305f\u5408\u7406\u7684\u306a\u57fa\u6e96\u3067\u6309\u5206\u3002\u53d6\u5f15\u95a2\u9023\u90e8\u5206\u306e\u307f\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<li><i class=\"sui sui-check-circle\" style=\"color:#77e31f\"><\/i> <strong>\u8a3c\u62e0\u66f8\u985e\u306e\u4fdd\u7ba1<\/strong>\uff1a \u7d4c\u8cbb\u8a08\u4e0a\u306b\u306f\u3001\u652f\u6255\u3044\u3092\u8a3c\u660e\u3059\u308b\u9818\u53ce\u66f8\u3001\u30ec\u30b7\u30fc\u30c8\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u660e\u7d30\u3001\u306a\u3069\u3092\u5fc5\u305a\u4fdd\u7ba1\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u63d0\u793a\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><i class=\"sui sui-check-circle\" style=\"color:#77e31f\"><\/i> <strong>\u58f2\u4e0a\u3068\u306e\u76f4\u63a5\u7684\u306a\u95a2\u9023\u6027\uff1a<\/strong> \u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u306e\u6700\u91cd\u8981\u57fa\u6e96\u306f\u3001\u300c\u305d\u306e\u8cbb\u7528\u304c\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u3088\u308b\u53ce\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u5fc5\u8981\u3060\u3063\u305f\u304b\u300d\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/div><div class=\"su-column su-column-size-1-2\"><div class=\"su-column-inner su-u-clearfix su-u-trim\"><\/div><\/div><p>\u3069\u306e\u8cbb\u7528\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u306f\u500b\u3005\u306e\u72b6\u6cc1\u3067\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u660e\u306a\u70b9\u3084\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p><h2>\u4eee\u60f3\u901a\u8ca8\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2><p><span class=\"replacer\"><\/span><br>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-150058 lazyload\" src=\"https:\/\/cimg.co\/p\/no_image.svg\" alt=\"\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u30a4\u30e1\u30fc\u30b8\" width=\"1200\" height=\"673\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" data-src=\"https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154002\/1747032002-a-scene-representing-the-calculation-of-cryptocurrency-taxes_optimized.webp\" data-srcset=\"https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154002\/1747032002-a-scene-representing-the-calculation-of-cryptocurrency-taxes_optimized.webp 1200w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154002\/1747032002-a-scene-representing-the-calculation-of-cryptocurrency-taxes_optimized-300x168.webp 300w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154002\/1747032002-a-scene-representing-the-calculation-of-cryptocurrency-taxes_optimized-1024x574.webp 1024w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154002\/1747032002-a-scene-representing-the-calculation-of-cryptocurrency-taxes_optimized-768x431.webp 768w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154002\/1747032002-a-scene-representing-the-calculation-of-cryptocurrency-taxes_optimized-450x252.webp 450w\"><\/p><p>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f\u5229\u76ca\uff08\u6240\u5f97\uff09\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7a0e\u91d1\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3057\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><ul>\n<li>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u7dcf\u5408\u8ab2\u7a0e<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\uff08\u7d2f\u9032\u8ab2\u7a0e\uff09<\/li>\n<li>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97<\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97\uff08\u640d\u76ca\uff09\u8a08\u7b97\u65b9\u6cd5<\/li>\n<\/ul><p>\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><h3>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3068\u7dcf\u5408\u8ab2\u7a0e<\/h3><p>\u307e\u305a\u3001\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u96d1\u6240\u5f97\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p><p>\u3053\u306e\u96d1\u6240\u5f97\u306f\u300c\u7dcf\u5408\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\uff08\u526f\u696d\u304c\u4e8b\u696d\u898f\u6a21\u3067\u306a\u3044\u5834\u5408\uff09\u306a\u3069\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u305f\u7dcf\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p><h3>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\uff08\u7d2f\u9032\u8ab2\u7a0e\uff09<\/h3><p>\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u300c\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u300d\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u6240\u5f97\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u6bb5\u968e\u7684\u306b\u9ad8\u3044\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p><div class=\"su-table su-table-responsive su-table-alternate\">\n<table>\n<tbody>\n<tr>\n<td>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/td>\n<td>\u7a0e\u7387<\/td>\n<td>\u63a7\u9664\u984d<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>5%<\/td>\n<td>0\u5186<\/td>\n<\/tr>\n<tr>\n<td>195\u4e07\u5186\u8d85 330\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>10%<\/td>\n<td>97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>330\u4e07\u5186\u8d85 695\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>20%<\/td>\n<td>427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td>695\u4e07\u5186\u8d85 900\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>23%<\/td>\n<td>636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>900\u4e07\u5186\u8d85 1,800\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>33%<\/td>\n<td>1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>1,800\u4e07\u5186\u8d85 4,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td>40%<\/td>\n<td>2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>4,000\u4e07\u5186\u8d85<\/td>\n<td>45%<\/td>\n<td>4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><p>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u304c400\u4e07\u5186\u306e\u5834\u5408\u3001\u7a0e\u984d\u306f\u5358\u7d14\u306b\u300c400\u4e07\u5186 \u00d7 20%\u300d\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u6b63\u3057\u304f\u306f\u3001\u5404\u6240\u5f97\u6bb5\u968e\u306b\u5fdc\u3058\u3066\u7a0e\u7387\u3092\u9069\u7528\u3057\u3001\u305d\u308c\u3089\u3092\u5408\u8a08\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p><div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-arrow-circle-1 su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4f8b\uff08\u8ab2\u7a0e\u6240\u5f97400\u4e07\u5186\u306e\u5834\u5408\uff09<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li><strong>195\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/strong>\uff1a195\u4e07\u5186 \u00d7 5% = 97,500\u5186<\/li>\n<li><strong>195\u4e07\u5186\u8d85 330\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/strong>\uff1a\uff08330\u4e07\u5186 &#8211; 195\u4e07\u5186\uff09 \u00d7 10% = 135,000\u5186<\/li>\n<li><strong>330\u4e07\u5186\u8d85 400\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/strong>\uff1a\uff08400\u4e07\u5186 &#8211; 330\u4e07\u5186\uff09\u00d7 20% = 140,000\u5186<\/li>\n<li><strong>\u5408\u8a08\u6240\u5f97\u7a0e\u984d <\/strong>\uff1a97,500\u5186 + 135,000\u5186 + 140,000\u5186 = 372,500\u5186<\/li>\n<\/ul>\n<\/div><\/div><p>\u3082\u3057\u304f\u306f\u3001\u901f\u7b97\u8868\u306e\u63a7\u9664\u984d\u3092\u7528\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p><div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-arrow-circle-1 su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u8a08\u7b97\u4f8b<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>400\u4e07\u5186 \u00d7 20% \u2212 427,500\u5186 = 372,500\u5186<\/p>\n<\/div><\/div><p>\u4eee\u60f3\u901a\u8ca8\u3067\u5f97\u305f\u5229\u76ca\u3082\u3001\u3053\u306e\u3088\u3046\u306b\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3055\u308c\u7d2f\u9032\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<a href=\"https:\/\/cryptonews.com\/jp\/tax\/bitcoin-tax-rate\/\">\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u7387<\/a>\u306b\u3064\u3044\u3066\u3082\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p><h3>\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97<\/h3><p>\u6240\u5f97\u7a0e\u3068\u306f\u5225\u306b\u3001\u4f4f\u6c11\u7a0e\u3082\u8ab2\u3055\u308c\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u6240\u5f97\u306b\u5bfe\u3057\u3066\u4e00\u5f8b10%\uff08\u5e02\u753a\u6751\u6c11\u7a0e6%\u3001\u9053\u5e9c\u770c\u6c11\u7a0e4%\u306e\u5408\u8a08\uff09\u304c\u539f\u5247\u3067\u3059\u3002<\/p><p>\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u5408\u308f\u305b\u308b\u3068\u3001\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u6700\u5927\u3067\u7d0455%\uff08\u6240\u5f97\u7a0e45% + \u4f4f\u6c11\u7a0e10%\uff09\u306e\u7a0e\u8ca0\u62c5\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p><h3>\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97\uff08\u640d\u76ca\uff09\u8a08\u7b97\u65b9\u6cd5<\/h3><p>\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u8cb7\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u6240\u5f97\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u58f2\u5374\u4fa1\u984d\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u56fd\u7a0e\u5e81\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97\u8a08\u7b97\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u300c\u79fb\u52d5\u5e73\u5747\u6cd5\u300d\u307e\u305f\u306f\u300c\u7dcf\u5e73\u5747\u6cd5\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u7528\u3044\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<\/p><ul>\n<li><strong>\u79fb\u52d5\u5e73\u5747\u6cd5\uff1a<\/strong> \u4eee\u60f3\u901a\u8ca8\u3092\u8cfc\u5165\u3059\u308b\u90fd\u5ea6\u3001\u305d\u306e\u6642\u70b9\u3067\u306e\u4fdd\u6709\u7dcf\u984d\u3068\u7dcf\u6570\u91cf\u304b\u3089\u5e73\u5747\u53d6\u5f97\u5358\u4fa1\u3092\u7b97\u51fa\u3057\u3001\u58f2\u5374\u6642\u306e\u539f\u4fa1\u3068\u3059\u308b\u65b9\u6cd5\u3002<\/li>\n<li><strong>\u7dcf\u5e73\u5747\u6cd5\uff1a<\/strong> 1\u5e74\u9593\uff081\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\uff09\u306b\u8cfc\u5165\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u7dcf\u8cfc\u5165\u91d1\u984d\u3092\u7dcf\u8cfc\u5165\u6570\u91cf\u3067\u5272\u308a\u3001\u5e74\u9593\u306e\u5e73\u5747\u53d6\u5f97\u5358\u4fa1\u3092\u7b97\u51fa\u3002\u305d\u3057\u3066\u3001\u305d\u306e\u5e74\u306e\u58f2\u5374\u5206\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u5e73\u5747\u53d6\u5f97\u5358\u4fa1\u3092\u5143\u306b\u58f2\u5374\u539f\u4fa1\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3002<\/li>\n<\/ul><p>\u4eee\u60f3\u901a\u8ca8\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u640d\u76ca\u901a\u7b97\u306e\u969b\u306b\u306f\u3001\u4e8b\u524d\u306b\u5c4a\u3051\u51fa\u305f\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u5c4a\u3051\u51fa\u304c\u306a\u3044\u5834\u5408\u306f\u7dcf\u5e73\u5747\u6cd5\u3068\u306a\u308a\u3001\u4e00\u5ea6\u9078\u629e\u3057\u305f\u8a08\u7b97\u65b9\u6cd5\u306f\u539f\u52473\u5e74\u9593\u5909\u66f4\u3067\u304d\u307e\u305b\u3093\u3002<\/p><p>\u6b63\u78ba\u306a\u640d\u76ca\u8a08\u7b97\u306f\u8907\u96d1\u306a\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p><div class=\"su-note\" style=\"border-color:#e0d5e5;border-radius:3px;-moz-border-radius:3px;-webkit-border-radius:3px;\"><div class=\"su-note-inner su-u-clearfix su-u-trim\" style=\"background-color:#faefff;border-color:#ffffff;color:#333333;border-radius:3px;-moz-border-radius:3px;-webkit-border-radius:3px;\">\n<h2>\u4eee\u60f3\u901a\u8ca8\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><span class=\"replacer\"><\/span><br>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-150059 lazyload\" src=\"https:\/\/cimg.co\/p\/no_image.svg\" alt=\"\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u7bc0\u7a0e\u306e\u5229\u70b9\" width=\"1200\" height=\"673\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" data-src=\"https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154005\/1747032004-tax-benefits-of-bitcoin_optimized.webp\" data-srcset=\"https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154005\/1747032004-tax-benefits-of-bitcoin_optimized.webp 1200w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154005\/1747032004-tax-benefits-of-bitcoin_optimized-300x168.webp 300w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154005\/1747032004-tax-benefits-of-bitcoin_optimized-1024x574.webp 1024w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154005\/1747032004-tax-benefits-of-bitcoin_optimized-768x431.webp 768w, https:\/\/cimg.co\/wp-content\/uploads\/sites\/6\/2025\/05\/12154005\/1747032004-tax-benefits-of-bitcoin_optimized-450x252.webp 450w\"><\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3067\u640d\u76ca\u901a\u7b97\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u76ca\u306f\u3001\u6240\u5f97\u304c\u5897\u3048\u308b\u307b\u3069\u7a0e\u7387\u3082\u4e0a\u304c\u308b\u7d2f\u9032\u8ab2\u7a0e\uff08\u96d1\u6240\u5f97\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u7279\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u3001\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046\u3053\u3068\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b<\/li>\n<li>\u640d\u5931\u3092\u542b\u3081\u305f\u5e74\u9593\u306e\u5168\u4f53\u7684\u306a\u53ce\u652f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b<\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u3001\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u3092\u5727\u7e2e\u3057\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b<\/h3>\n<p>\u640d\u76ca\u901a\u7b97\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u5185\uff08\u901a\u5e38\u306f1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\uff09\u306b\u751f\u3058\u305f\u5229\u76ca\u3068\u640d\u5931\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3067100\u4e07\u5186\u306e\u5229\u76ca\u304c\u51fa\u3066\u3082\u3001\u5225\u306e\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3084\u4ed6\u306e\u96d1\u6240\u5f97\uff08\u526f\u696d\u306e\u6240\u5f97\u306a\u3069\uff09\u306730\u4e07\u5186\u306e\u640d\u5931\u304c\u3042\u308c\u3070\u3001\u3053\u308c\u3089\u3092\u76f8\u6bba\u3059\u308b\u3053\u3068\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u309270\u4e07\u5186\u306b\u5727\u7e2e\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\u304c\u6e1b\u5c11\u3059\u308c\u3070\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3082\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u7279\u306b\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u3067\u306f\u5927\u304d\u306a\u5229\u76ca\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u306e\u969b\u306b\u7a0e\u8ca0\u62c5\u304c\u9ad8\u984d\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u640d\u76ca\u901a\u7b97\u306b\u3088\u3063\u3066\u640d\u5931\u3092\u9069\u5207\u306b\u53cd\u6620\u3055\u305b\u3001\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3067\u304d\u308b\u70b9\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h3>\u640d\u5931\u3092\u542b\u3081\u305f\u5e74\u9593\u306e\u5168\u4f53\u7684\u306a\u53ce\u652f\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b<\/h3>\n<p>\u640d\u76ca\u901a\u7b97\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3068\u3044\u3046\u5074\u9762\u4ee5\u5916\u306b\u3082\u91cd\u8981\u306a\u5f79\u5272\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u9593\u306e\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u5168\u4f53\u3067\u306e\u5b9f\u969b\u306e\u5132\u3051\u3084\u640d\u5931\uff08\u640d\u76ca\uff09\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u8907\u6570\u306e\u4eee\u60f3\u901a\u8ca8\u3092\u53d6\u5f15\u3057\u305f\u308a\u3001\u526f\u53ce\u5165\u304c\u3042\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u3001\u500b\u3005\u306e\u53d6\u5f15\u306e\u640d\u76ca\u306f\u628a\u63e1\u3057\u3066\u3044\u3066\u3082\u3001\u5e74\u9593\u3092\u901a\u3058\u305f\u30c8\u30fc\u30bf\u30eb\u306e\u53ce\u652f\u304c\u66d6\u6627\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u640d\u76ca\u901a\u7b97\u3092\u884c\u3046\u3053\u3068\u3067\u3053\u308c\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306e\u640d\u5931\u306f\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u5e74\u5185\u306b\u767a\u751f\u3057\u305f\u5229\u76ca\u3068\u640d\u5931\u3092\u628a\u63e1\u3057\u3001\u53ef\u80fd\u306a\u7bc4\u56f2\u3067\u640d\u76ca\u3092\u8abf\u6574\uff08\u640d\u76ca\u6700\u9069\u5316\uff09\u3059\u308b\u3053\u3068\u304c\u3001\u8ce2\u3044\u7a0e\u52d9\u7ba1\u7406\u306b\u3064\u306a\u304c\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<\/div><\/div><div class=\"su-box su-box-style-soft\" id=\"\" style=\"border-color:#5f0014;border-radius:3px;max-width:none\"><div class=\"su-box-title\" style=\"background-color:#920047;color:#FFFFFF;border-top-left-radius:1px;border-top-right-radius:1px\"><\/div><div class=\"su-box-content su-u-clearfix su-u-trim\" style=\"border-bottom-left-radius:1px;border-bottom-right-radius:1px\">\n<h2>\u307e\u3068\u3081<\/h2>\n<p><span class=\"replacer\"><\/span><br>\n\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u91d1\u8a08\u7b97\u306b\u304a\u3051\u308b\u640d\u76ca\u901a\u7b97\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u76ca\u306f\u96d1\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u3001\u305d\u306e\u640d\u76ca\u901a\u7b97\u306b\u306f\u7279\u6709\u306e\u30eb\u30fc\u30eb\u304c\u3042\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u77e5\u8b58\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306a\u3069\u5404\u901a\u8ca8\u306e\u5e74\u9593\u640d\u76ca\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u9069\u5207\u306b\u8a08\u4e0a\u3001\u305d\u3057\u3066\u5e74\u672b\u306b\u306f\u542b\u307f\u640d\u76ca\u306e\u8abf\u6574\u3092\u884c\u3044\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3059\u308b\u3053\u3068\u304c\u8ce2\u660e\u306a\u7a0e\u52d9\u7ba1\u7406\u306e\u9375\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u3001\u9069\u6b63\u306a\u7d0d\u7a0e\u306b\u3082\u7e4b\u304c\u308a\u307e\u3059\u3002<a href=\"https:\/\/cryptonews.com\/jp\/cryptocurrency\/cryptocurrency-bubble\/\">\u4eee\u60f3\u901a\u8ca8\u30d0\u30d6\u30eb<\/a>\u306b\u5099\u3048\u3001\u672c\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u3092\u7406\u89e3\u30fb\u6d3b\u7528\u3057\u3001\u7a0e\u52d9\u30ea\u30b9\u30af\u3092\u9069\u5207\u306b\u7ba1\u7406\u3057\u306a\u304c\u3089\u6295\u8cc7\u3092\u7d99\u7d9a\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3057\u3066\u3082\u8b70\u8ad6\u304c\u76db\u308a\u4e0a\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u4e0b\u8a18\u306e\u60c5\u5831\u3082\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"interlinking-shortcode\">\n            <div class=\"interlinking-shortcode__label\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/div>\n            <div class=\"interlinking-shortcode__link\"><a href=\"https:\/\/cryptonews.com\/jp\/tax\/when-will-crypto-separate-taxation-start\/\"><b>\u4eee\u60f3\u901a\u8ca8\u306e\u5206\u96e2\u8ab2\u7a0e\u306f\u3044\u3064\u304b\u3089\uff1f\u7a0e\u5236\u6539\u6b63\u306e\u53ef\u80fd\u6027\u3068\u6ce8\u76ee\u30dd\u30a4\u30f3\u30c8<\/b><\/a><\/div>\n        <\/div>\n<\/div><\/div><h2>\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2><p><span class=\"replacer\"><\/span><br>\n<\/p><div class=\"man_faq_sec\" itemscope itemtype=\"https:\/\/schema.org\/FAQPage\">\r\n<!--                            <script>jQuery(document).ready(function() {\r\n\t\t\t\t\t\t\t\tjQuery(\".accordionButton\").click(function() {\r\n\t\t\t\t\t\t\t\t\tjQuery(\".accordionButton\").removeClass(\"on\");\r\n\t\t\t\t\t\t\t\t\tjQuery(\".accordionContent\").slideUp(\"normal\");\r\n\t\t\t\t\t\t\t\t\tif(jQuery(this).next().is(\":hidden\") == true) 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itemprop=\"text\">\u4eee\u60f3\u901a\u8ca8\u306e\u5229\u76ca\u306f\u300c\u96d1\u6240\u5f97\u300d\u306b\u5206\u985e\u3002\u65e5\u672c\u306e\u7a0e\u6cd5\u4e0a\u3001\u96d1\u6240\u5f97\u306e\u640d\u5931\u306f\u7d66\u4e0e\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u533a\u5206\u306e\u5229\u76ca\u3068\u306f\u539f\u5247\u3068\u3057\u3066\u640d\u76ca\u901a\u7b97\u3067\u304d\u307e\u305b\u3093\u3002 \u307e\u305f\u3001\u682a\u5f0f\u6295\u8cc7\u306e\u5229\u76ca\uff08\u8b72\u6e21\u6240\u5f97\u30fb\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09\u3084\u56fd\u5185FX\u306e\u5229\u76ca\uff08\u96d1\u6240\u5f97\u3067\u3082\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09\u3068\u3082\u6240\u5f97\u533a\u5206\u3084\u8ab2\u7a0e\u65b9\u5f0f\u304c\u7570\u306a\u308b\u305f\u3081\u640d\u76ca\u901a\u7b97\u4e0d\u53ef\u80fd\u3067\u3059\u3002 <\/p>\r\n                <\/div><\/div><\/section>\n<section class=\"ms_faq ms_card \"><div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><div class=\"accordionButton\"><h3 itemprop=\"name\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u5931\u901a\u7b97\u306f\u3001\u5e74\u307e\u305f\u304e\u3067\u3001\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3> <\/div>\n<div class=\"accordionContent\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" style=\"display:none;\"><p itemprop=\"text\">\u4eee\u60f3\u901a\u8ca8\u53d6\u5f15\u306b\u3088\u308b\u640d\u5931\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3057\u3066\u305d\u306e\u5e74\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3059\u308b\u300c\u7e70\u8d8a\u63a7\u9664\u300d\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u4eee\u60f3\u901a\u8ca8\u306e\u6240\u5f97\u304c\u300c\u96d1\u6240\u5f97\u300d\u306b\u5206\u985e\u3055\u308c\u3001\u96d1\u6240\u5f97\u306e\u8d64\u5b57\u306f\u305d\u306e\u5e74\u9650\u308a\u3067\u51e6\u7406\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\r\n                <\/div><\/div><\/section>\n<section class=\"ms_faq ms_card \"><div itemscope itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\"><div class=\"accordionButton\"><h3 itemprop=\"name\">\u4eee\u60f3\u901a\u8ca8\u306e\u640d\u76ca\u901a\u7b97\u306f\u96d1\u6240\u5f97\u5185\u3067\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3> <\/div>\n<div class=\"accordionContent\" itemscope itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" style=\"display:none;\"><p 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nofollow\">\u6697\u53f7\u8cc7\u7523\u7b49\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u53ca\u3073\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c6\u5e7412\u6708\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/88\/05\/index.htm\" target=\"_blank\" rel=\"noopener 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