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https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-24-150x150.jpg 150w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-24-768x768.jpg 768w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-24-100x100.jpg 100w" sizes="(max-width: 1024px) 100vw, 1024px" /></figure> <div class="ad-area no-icon ad-content-middle ad-rectangle ad-label-visible cf" itemscope itemtype="https://schema.org/WPAdBlock"> <div class="ad-label" itemprop="name" data-nosnippet></div> <div class="ad-wrap"> <div class="ad-responsive ad-usual"><script src="https://ajax.googleapis.com/ajax/libs/jquery/2.1.4/jquery.min.js"></script> <script src='https://fam-8.net/ad/js/fam8-tagify.min.js'></script> <div id= 'div_fam8_async_89484'> <script language='javascript'>fam8_js_async('https://fam-8.net/ad', '_site=15374&_mloc=89484');</script> </div> </div> </div> </div> <div id="toc" class="toc tnt-number toc-center tnt-number border-element"><input type="checkbox" class="toc-checkbox" id="toc-checkbox-1" checked><label class="toc-title" for="toc-checkbox-1">目次</label> <div class="toc-content"> <ol class="toc-list open"><li><a href="#toc1" tabindex="0">暗号資産の確定申告が必要な人とは？</a></li><li><a href="#toc2" tabindex="0">暗号資産取引による所得は雑所得に分類される</a></li><li><a href="#toc3" tabindex="0">暗号資産取引による利益や損失の計算方法</a></li><li><a href="#toc4" tabindex="0">暗号資産の確定申告の注意点</a></li></ol> </div> </div> <h2 class="wp-block-heading"><span id="toc1">暗号資産の確定申告が必要な人とは？</span></h2> <p>暗号資産（仮想通貨）は、ビットコインやイーサリアムなどのデジタルな資産です。暗号資産を取引することで、利益や損失が発生する場合があります。この利益や損失は、所得税の対象となりますが、いったいどのように計算されるのでしょうか？また、どんな人が確定申告をしなければならないのでしょうか？</p> <p>この記事では、暗号資産の確定申告について、所得の分類や計算方法、注意点などを解説します。暗号資産の取引を行っている方は、ぜひ参考にしてください。</p> <h2 class="wp-block-heading"><span id="toc2">暗号資産取引による所得は雑所得に分類される</span></h2> <figure class="wp-block-image aligncenter size-full is-resized"><img decoding="async" width="1024" height="1024" src="https://flashwidgetz.com/wp-content/uploads/2023/12/OIG-25.jpg" alt="" class="wp-image-141" style="width:433px;height:auto" srcset="https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-25.jpg 1024w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-25-300x300.jpg 300w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-25-150x150.jpg 150w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-25-768x768.jpg 768w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG-25-100x100.jpg 100w" sizes="(max-width: 1024px) 100vw, 1024px" /></figure> <p>まず、暗号資産取引による所得は、原則として雑所得に分類されます。雑所得とは、給与所得や事業所得などに該当しないその他の所得のことです。たとえば、株式や不動産の売却益や配当金、賞金や著作権料などが雑所得にあたります。</p> <p>雑所得は、年間で20万円を超えた場合に確定申告が必要となります。ただし、給与所得や退職所得以外の他の所得と合わせて20万円を超える場合も確定申告が必要です。たとえば、株式売却益が10万円で暗号資産取引益が15万円だった場合は、合計で25万円となりますので、確定申告が必要です。</p> <h2 class="wp-block-heading"><span id="toc3">暗号資産取引による利益や損失の計算方法</span></h2> <p>次に、暗号資産取引による利益や損失の計算方法について説明します。基本的には、以下の式で求められます。</p> <p>雑所得＝売却価格－取得価格－必要経費</p> <p>売却価格とは、暗号資産を売却した際の日本円換算額です。取得価格とは、暗号資産を購入した際の日本円換算額です。必要経費とは、暗号資産取引にかかった手数料や送金手数料などです。</p> <p>たとえば、2023年1月にビットコインを1BTC 500万円で購入し、2023年12月に1BTC 800万円で売却した場合を考えます。この場合、売却価格は800万円、取得価格は500万円です。また、必要経費として手数料が5万円かかったとします。この場合、雑所得は以下のようになります。</p> <p>雑所得＝800万円－500万円－5万円＝295万円</p> <p>このように、暗号資産取引による利益は、売却価格から取得価格と必要経費を差し引いた額となります。</p> <p>一方、暗号資産取引による損失は、雑所得の控除として計算されます。たとえば、2023年1月にビットコインを1BTC 500万円で購入し、2023年12月に1BTC 400万円で売却した場合を考えます。この場合、売却価格は400万円、取得価格は500万円です。また、必要経費として手数料が5万円かかったとします。この場合、雑所得は以下のようになります。</p> <p>雑所得＝400万円－500万円－5万円＝－105万円</p> <p>このように、暗号資産取引による損失は、売却価格から取得価格と必要経費を差し引いた額のマイナスとなります。この損失額は、他の雑所得と合算して控除することができます。たとえば、株式売却益が200万円で暗号資産取引損失が105万円だった場合は、合計で95万円の雑所得となります。</p> <h2 class="wp-block-heading"><span id="toc4">暗号資産の確定申告の注意点</span></h2> <figure class="wp-block-image aligncenter size-full is-resized"><img loading="lazy" decoding="async" width="1024" height="1024" src="https://flashwidgetz.com/wp-content/uploads/2023/12/OIG.Ta22nmC.jpg" alt="" class="wp-image-142" style="width:500px;height:auto" srcset="https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG.Ta22nmC.jpg 1024w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG.Ta22nmC-300x300.jpg 300w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG.Ta22nmC-150x150.jpg 150w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG.Ta22nmC-768x768.jpg 768w, https://johoz.com/yuuekiizumi/wp-content/uploads/2023/12/OIG.Ta22nmC-100x100.jpg 100w" sizes="auto, (max-width: 1024px) 100vw, 1024px" /></figure> <p>最後に、暗号資産の確定申告における注意点を挙げます。</p> <ul class="wp-block-list"> <li>暗号資産の売却価格や取得価格は、日本円換算で記録することが必要です。その際、換算レートは国税庁が公表しているものや仮想通貨取引所が提供しているものを利用することが望ましいです。</li> <li>暗号資産同士の交換や分割も売買とみなされます。その場合、交換や分割した時点での日本円換算額を売却価格や取得価格として計算する必要があります。</li> <li>確定申告を怠った場合や申告額が正しくない場合は、延滞税や加算税が課せられる可能性があります。特に、仮想通貨取引所から国税庁への情報提供が義務付けられているため、申告漏れや虚偽申告が発覚しやすくなっています。</li> </ul> <p>以上が、暗号資産の確定申告についての解説でした。暗号資産取引による所得は雑所得に分類されることや、利益や損失の計算方法などを理解しておくことが重要です。また、確定申告を正しく行うことで、税務上のトラブルを避けることができます。暗号資産の取引を行っている方は、ぜひ参考にしてください。</p> </div> <footer class="article-footer entry-footer"> <div class="entry-categories-tags ctdt-one-row"> <div class="entry-categories"><a class="cat-link cat-link-4" href="https://johoz.com/yuuekiizumi/category/money/"><span class="fa fa-folder cat-icon tax-icon" aria-hidden="true"></span>お金関係</a></div> </div> <div class="ad-area no-icon ad-content-bottom ad-rectangle ad-label-visible cf" itemscope itemtype="https://schema.org/WPAdBlock"> <div class="ad-label" itemprop="name" data-nosnippet></div> <div class="ad-wrap"> <div class="ad-responsive ad-usual"><script src="https://ajax.googleapis.com/ajax/libs/jquery/2.1.4/jquery.min.js"></script> <script src='https://fam-8.net/ad/js/fam8-tagify.min.js'></script> <div id= 'div_fam8_async_89484'> <script language='javascript'>fam8_js_async('https://fam-8.net/ad', '_site=15374&_mloc=89484');</script> 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