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href=\"https:\/\/www.aerial-p.com\/media\/2019-corporate-tax-act.html#i-3\">\u300c\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u6539\u6b63\u3092\u89e3\u8aac\u300d<\/a>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff13\u3000\u5185\u56fd\u6cd5\u4eba\u304c\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3044\u3066\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\uff08\u6697\u53f7\u8cc7\u7523\u306b\u3042\u3064\u3066\u306f\u3001\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u306b\u306f\u3001\u5f53\u8a72\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u7b49\u306b\u4fc2\u308b\u8a55\u4fa1\u76ca\uff08\u5f53\u8a72\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u7b49\u306e\u6642\u4fa1\u8a55\u4fa1\u91d1\u984d\u304c\u5f53\u8a72\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u7b49\u306e\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\uff08\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u300c\u671f\u672b\u5e33\u7c3f\u4fa1\u984d\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u3044\u3046\u3002\u6b21\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u53c8\u306f\u8a55\u4fa1\u640d\uff08\u5f53\u8a72\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u7b49\u306e\u671f\u672b\u5e33\u7c3f\u4fa1\u984d\u304c\u5f53\u8a72\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u7b49\u306e\u6642\u4fa1\u8a55\u4fa1\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u3044\u3046\u3002\u6b21\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306f\u3001\u7b2c\u4e8c\u5341\u4e94\u6761\u7b2c\u4e00\u9805\uff08\u8cc7\u7523\u306e\u8a55\u4fa1\u76ca\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u7b49\uff09\u53c8\u306f\u7b2c\u4e09\u5341\u4e09\u6761\u7b2c\u4e00\u9805\uff08\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u7b49\uff09\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p><\/blockquote>\n<p>\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u6cd5\u306b\u3088\u308a\u8a55\u4fa1\u3055\u308c\u308b\u306e\u3067\u3001\u8a55\u4fa1\u76ca\u53c8\u306f\u8a55\u4fa1\u640d\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3001\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001DAO\u304c\u6210\u7acb\u3057\u305f\u3070\u3063\u304b\u308a\u3067\u3001\u307e\u3060\u30ad\u30e3\u30c3\u30b7\u30e5\u3082\u751f\u3093\u3067\u3044\u306a\u3044\u306e\u306b\u3001\u3044\u304d\u306a\u308a\u5229\u76ca\u304c\u6642\u4fa1\u8a55\u4fa1\u3067\u3001\u8acb\u6c42\u3055\u308c\u3066\u3001DAO\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u30d0\u30fc\u30f3\u30a2\u30a6\u30c8\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u3053\u306e\u90e8\u5206\u306e\u6539\u6b63\u304c\u3044\u308f\u308c\u3066\u3044\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u90e8\u5206\u3092\u8a73\u3057\u304f\u8ad6\u3058\u3066\u3044\u308b\u306e\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\">\u300c\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09 \u300d<\/a>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u8cea\u554f22\u306f\u3001<\/p>\n<blockquote><p>22 \u6697\u53f7\u8cc7\u7523\u306e\u671f\u672b\u6642\u4fa1\u8a55\u4fa1<br \/>\n\u554f \u5f53\u793e\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u6697\u53f7\u8cc7\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u671f\u672b\u306b\u4f55\u3089\u304b\u306e\u51e6\u7406\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p><\/blockquote>\n<p>\u7b54 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\/>\n\u4e8c\u3000\u7d99\u7d9a\u7684\u306b\u524d\u53f7\u306e\u58f2\u8cb7\u4fa1\u683c\u7b49\u306e\u516c\u8868\u304c\u3055\u308c\u308b\u305f\u3081\u306b\u5341\u5206\u306a\u6570\u91cf\u53ca\u3073\u983b\u5ea6\u3067\u53d6\u5f15\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3002<br \/>\n\u4e09\u3000\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"padding-left: 80px;\">\u30a4\u3000\u7b2c\u4e00\u53f7\u306e\u58f2\u8cb7\u4fa1\u683c\u7b49\u306e\u516c\u8868\u304c\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u4ee5\u5916\u306e\u8005\u306b\u3088\u308a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<br \/>\n\u30ed\u3000\u524d\u53f7\u306e\u53d6\u5f15\u304c\u4e3b\u3068\u3057\u3066\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u306b\u3088\u308a\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u305f\u53d6\u5f15\u3067\u306a\u3044\u3053\u3068<\/p>\n<\/blockquote>\n<p>118 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