{"id":296427,"date":"2022-04-01T16:26:49","date_gmt":"2022-04-01T08:26:49","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=296427"},"modified":"2022-10-14T09:40:24","modified_gmt":"2022-10-14T01:40:24","slug":"taxation-legality-cryptocurrency-india-jp","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/jp\/taxation-legality-cryptocurrency-india-jp\/","title":{"rendered":"\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6697\u53f7\u901a\u8ca8\u306e\u5408\u6cd5\u6027\uff1a\u8ab2\u7a0e"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><strong>\u6697\u53f7\u901a\u8ca8\u306e\u6a19\u6e96\u5316\u306e\u5f71\u97ff\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u3053\u3068\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u306f\u660e\u3089\u304b\u306b\u8ab2\u7a0e\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span class=\"dropcap dropcap3\" style=\"color: #1e4258;\">\u30a4<\/span>\u30f3\u30c9\u306b\u304a\u3051\u308b\u6697\u53f7\u30d9\u30fc\u30b9\u306e\u53d6\u5f15\u306e\u904d\u5728\u6027\u3068\u5b9f\u884c\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u8457\u8005\u306e\u524d\u56de\u306e\u8a18\u4e8b\u4ee5\u6765\u591a\u304f\u306e\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\uff08<em>Asia Business Law Journal<\/em>, 2021\u5e7411\u6708\uff0f12\u6708\u53f7\u3002 <a href=\"https:\/\/beta2.law.asia\/ja\/%e3%82%a4%e3%83%b3%e3%83%89%e3%81%ae%e6%9a%97%e5%8f%b7%e9%80%9a%e8%b2%a8\/\">\u30a4\u30f3\u30c9\u306e\u6697\u53f7\u901a\u8ca8<\/a>\u3002\u6d41\u884c\u304b\u672a\u6765\u304b\u3002\uff09\u30a4\u30f3\u30c9\u306e\u6697\u53f7\u901a\u8ca8\u306b\u95a2\u3059\u308b\u8a71\u984c\u3092\u518d\u8d77\u52d5\u3057\u307e\u3059\u30022022\u5e74\u306e\u8ca1\u653f\u6cd5\u6848\uff082022\u5e74\u304b\u30892023\u5e74\u306e\u9023\u5408\u4e88\u7b97\u306e\u8b70\u8ad6\u4e2d\u306b\u63d0\u51fa\u3055\u308c\u305f\uff09\u306f\u3001\u6697\u53f7\u901a\u8ca8\u3092\u898f\u5236\u3057\u3001\u56fd\u306e\u30c7\u30b8\u30bf\u30eb\u6539\u9769\u3068\u6210\u9577\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u30a4\u30f3\u30c9\u306e\u65b9\u5411\u306e\u8ee2\u6a5f\u3092\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u6697\u53f7\u901a\u8ca8\u306b\u95a2\u9023\u3059\u308b\u6709\u52b9\u6027\u3001\u5408\u6cd5\u6027\u3001\u304a\u3088\u3073\u8cac\u4efb\u306b\u95a2\u3059\u308b\u6df7\u4e71\u3092\u548c\u3089\u3052\u308b\u305f\u3081\u306b\u30012021\u5e74\u306e\u516c\u5f0f\u30c7\u30b8\u30bf\u30eb\u901a\u8ca8\u6cd5\u6848\uff08\u6697\u53f7\u901a\u8ca8\u6cd5\u6848\uff09\u306e\u6697\u53f7\u901a\u8ca8\u3068\u898f\u5236\u306e\u51e6\u7f6e\u3092\u4fdd\u7559\u3057\u3066\u3001\u5c11\u306a\u304f\u3068\u3082\u300c\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u300d\u306b\u8ab2\u7a0e\u3059\u308b\u3068\u3044\u3046\u767a\u8868\u304c\u306a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: 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id=\"attachment_282728\" aria-describedby=\"caption-attachment-282728\" style=\"width: 200px\" class=\"wp-caption alignleft\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-282728\" title=\"\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6697\u53f7\u901a\u8ca8\u306e\u8ab2\u7a0e\u3001\u5408\u6cd5\u6027 Abhishek Malhotra\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Abhishek-Malhotra-s.jpg\" alt=\"\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6697\u53f7\u901a\u8ca8\u306e\u8ab2\u7a0e\u3001\u5408\u6cd5\u6027 Abhishek Malhotra\" width=\"200\" height=\"250\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Abhishek-Malhotra-s.jpg 400w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Abhishek-Malhotra-s-240x300.jpg 240w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Abhishek-Malhotra-s-336x420.jpg 336w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><figcaption id=\"caption-attachment-282728\" class=\"wp-caption-text\"><strong>Abhishek Malhotra<\/strong><br \/>\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30d1\u30fc\u30c8\u30ca <br \/>TMT Law Practice <br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc <br \/>\u96fb\u8a71\uff1a +91 11 4168 2996<br \/>E\u30e1\u30fc\u30eb\uff1a amalhotra@tmtlaw.co.in<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u8ca1\u52d9\u6cd5\u6848\u306b\u306f\u3001\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306e\u5b9a\u7fa9\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u500b\u4eba\u3084\u4f01\u696d\u306b\u3088\u308b\u5927\u91cf\u306e\u6295\u8cc7\u3092\u8003\u616e\u3057\u3066\u3001NFT\u306e\u898f\u5b9a\u3082\u3042\u308a\u307e\u3059\u3002\u8ce2\u660e\u306a\u52d5\u304d\u3068\u3057\u3066\u3001\u8ca1\u653f\u6cd5\u306e\u518d\u7de8\u306e\u76ee\u7684\u306f\u3001\u4eba\u306e\u53ce\u5165\uff08\u81ea\u7136\u3068\u6cd5\u306e\u4e21\u65b9\uff09\u306b\u95a2\u3059\u308b\u4e2d\u592e\u653f\u5e9c\u306e\u6a29\u9650\u3092\u5f37\u5316\u3057\u3001\u56fd\u5916\u3067\u884c\u308f\u308c\u308b\u53d6\u5f15\u3092\u3042\u308b\u7a0b\u5ea6\u53ef\u8996\u5316\u3059\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u30022021\u5e743\u6708\u306e\u521d\u3081\u306b\u3001\u4f1a\u8a08\u5e74\u5ea6\u4e2d\u306b\u6697\u53f7\u901a\u8ca8\u307e\u305f\u306f\u4eee\u60f3\u901a\u8ca8\u3067\u53d6\u5f15\u3057\u305f\u304b\u3069\u3046\u304b\u3092\u4f01\u696d\u304c\u958b\u793a\u307e\u305f\u306f\u5831\u544a\u3059\u308b\u3088\u3046\u8981\u6c42\u3059\u308b\u8a66\u307f\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u6697\u53f7\u901a\u8ca8\u81ea\u4f53\u306e\u5909\u52d5\u6027\u3060\u3051\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u8b70\u8ad6\u304b\u3089\u5c11\u3057\u96e2\u308c\u3066\u3001\u767a\u5c55\u9014\u4e0a\u306e\u4f01\u696d\u3068\u3057\u3066\u3001\u74b0\u5883\u3001\u793e\u4f1a\u3001\u4f01\u696d\u7d71\u6cbb\uff08ESG\uff09\u306e\u7406\u7531\u306b\u8d77\u56e0\u3059\u308b\u7279\u5b9a\u306e\u66f4\u306a\u308b\u8003\u616e\u4e8b\u9805\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<figure id=\"attachment_282732\" aria-describedby=\"caption-attachment-282732\" style=\"width: 200px\" class=\"wp-caption alignright\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-282732\" title=\"\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6697\u53f7\u901a\u8ca8\u306e\u8ab2\u7a0e\u3001\u5408\u6cd5\u6027 Bagmisikha Puhan\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Bagmisikha-Puhan-s.jpg\" alt=\"\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6697\u53f7\u901a\u8ca8\u306e\u8ab2\u7a0e\u3001\u5408\u6cd5\u6027 Bagmisikha Puhan\" width=\"200\" height=\"250\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Bagmisikha-Puhan-s.jpg 400w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Bagmisikha-Puhan-s-240x300.jpg 240w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/02\/Bagmisikha-Puhan-s-336x420.jpg 336w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><figcaption id=\"caption-attachment-282732\" class=\"wp-caption-text\"><strong>Bagmisikha Puhan<\/strong><br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u30d1\u30fc\u30c8\u30ca <br \/>TMT Law Practice <br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc <br \/>E\u30e1\u30fc\u30eb\uff1a bagmisikha.puhan@tmtlaw.co.in<\/figcaption><\/figure>\n<p style=\"text-align: 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style=\"text-align: justify;\">\u898f\u5236\u5f53\u5c40\u304c\u6295\u8cc7\u5bb6\u306e\u4fdd\u8b77\u3068\u6559\u80b2\u306b\u7126\u70b9\u3092\u5408\u308f\u305b\u3066\u3044\u308b\u305f\u3081\u3001\u6697\u53f7\u901a\u8ca8\u3092\u542b\u3080\u53d6\u5f15\u3092\u4fc3\u9032\u3059\u308b\u3044\u304f\u3064\u304b\u306e\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002\u6cd5\u5b9a\u901a\u8ca8\u3068\u306f\u7570\u306a\u308a\u3001\u6697\u53f7\u901a\u8ca8\u306f\u5358\u306a\u308b\u652f\u6255\u3044\u65b9\u6cd5\u3088\u308a\u3082\u591a\u304f\u306e\u7528\u9014\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u6280\u8853\u304c\u6cd5\u5b9a\u901a\u8ca8\u3088\u308a\u3082\u591a\u304f\u306e\u6709\u7528\u6027\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u3001\u4e2d\u592e\u653f\u5e9c\u3067\u3082\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"margin-bottom: 10px; text-align: justify;\"><span style=\"color: #1e4258;\"><strong>\u4eca\u5f8c<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6d88\u8cbb\u8005\u3068\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u30a4\u30f3\u30c9\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEBI\uff09\u304c\u7c73\u56fd\u306e\u8a3c\u5238\u53d6\u5f15\u59d4\u54e1\u4f1a\uff08SEC\uff09\u306e\u8db3\u8de1\u3092\u305f\u3069\u308b\u3053\u3068\u306f\u60f3\u50cf\u306b\u53cd\u3059\u308b\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u70ba\u3001\u6700\u8fd1\u3001\u3044\u304f\u3064\u304b\u306e\u63d0\u6848\u3055\u308c\u305f\u30b9\u30dd\u30c3\u30c8\u53d6\u5f15\u6240\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u304c\u9045\u308c\u3066\u304a\u308a\u3001\u300c\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u3068\u6697\u53f7\u901a\u8ca8\u3092\u542b\u3080\u6295\u8cc7\u30b9\u30ad\u30fc\u30e0\u306b\u6ce8\u610f\u3059\u308b\u3088\u3046\u6295\u8cc7\u5bb6\u306b\u6ce8\u610f\u3092\u559a\u8d77\u3059\u308b\u3053\u3068\u306b\u3082\u7a4d\u6975\u7684\u3067\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u683c\u5dee\u3068\u591a\u69d8\u6027\u306e\u6b20\u5982\u306b\u3088\u308a\u3001\u30a4\u30f3\u30c9\u306e\u3088\u3046\u306a\u793e\u4f1a\u798f\u7949\u7d4c\u6e08\u306f\u3001\u90e8\u9580\u306e\u898f\u5236\u5f53\u5c40\u3068\u4e2d\u592e\u9280\u884c\u6a5f\u95a2\u304b\u3089\u306e\u624b\u539a\u3044\u6307\u5c0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u6642\u70b9\u3067\u3001\u6697\u53f7\u901a\u8ca8\u306e\u6271\u3044\u306e\u6027\u8cea\u306f\u3001\u30ae\u30e3\u30f3\u30d6\u30eb\u306b\u3088\u3063\u3066\u53d7\u3051\u3089\u308c\u308b\u3082\u306e\u3068\u4f3c\u3066\u3044\u307e\u3059\u3002 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class=\"format-info\"><a href=\"https:\/\/beta2.law.asia\/tmt-law-practice-2\/\"><img decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-229229 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/04\/TMT-Law-Practice-1-300x109.jpg\" alt=\"TMT-Law-Practice\" width=\"300\" height=\"109\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/04\/TMT-Law-Practice-1-300x109.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/04\/TMT-Law-Practice-1.jpg 352w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p class=\"Normal ParaOverride-6\"><strong><span class=\"CharOverride-17\">TMT Law Practice<\/span><\/strong><\/p>\n<p class=\"Normal ParaOverride-6\"><span class=\"CharOverride-11\">C-2\/39, Safdarjung Development Area<\/span><\/p>\n<p class=\"Normal ParaOverride-6\"><span class=\"CharOverride-11\">New Delhi \u2013 110016, India<\/span><\/p>\n<p class=\"Normal ParaOverride-6\"><span class=\"CharOverride-11\">\u96fb\u8a71\uff1a +91 11 2651 2813<\/span><\/p>\n<p class=\"Normal ParaOverride-6\"><span class=\"CharOverride-11\">E\u30e1\u30fc\u30eb\uff1a info@tmtlaw.co.in<\/span><\/p>\n<p><a href=\"http:\/\/www.tmtlaw.co.in\">www.tmtlaw.co.in<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u6697\u53f7\u901a\u8ca8\u306e\u6a19\u6e96\u5316\u306e\u5f71\u97ff\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u3053\u3068\u304c\u305f\u304f\u3055\u3093\u3042\u308a\u3001\u30a4\u30f3\u30c9\u653f\u5e9c\u306f\u660e\u3089\u304b\u306b\u8ab2\u7a0e\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306b\u7126\u70b9\u3092\u5f53\u3066\u3066\u3044\u307e\u3059 \u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u6697\u53f7\u30d9\u30fc\u30b9\u306e\u53d6\u5f15\u306e\u904d\u5728\u6027\u3068\u5b9f\u884c\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u8457\u8005\u306e\u524d\u56de\u306e\u8a18\u4e8b\u4ee5\u6765\u591a\u304f\u306e\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002\uff08Asia Business Law Journal, 2021\u5e7411\u6708\uff0f12\u6708\u53f7\u3002 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