{"id":325034,"date":"2022-07-05T17:24:54","date_gmt":"2022-07-05T09:24:54","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=325034"},"modified":"2022-07-06T16:53:34","modified_gmt":"2022-07-06T08:53:34","slug":"taxing-time-crypto-assets","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078"},"content":{"rendered":"<p style=\"text-align: justify;\">\u56fd\u4f1a\u304c\u4eca\u822c\u5236\u5b9a\u3057\u305f2022\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act, 2022\uff09\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08VDA\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u3001\u6295\u6a5f\u7684\u3067\u4e0d\u5b89\u5b9a\u3067\u3059\u304c\u3001\u6642\u3068\u3057\u3066\u5927\u304d\u306a\u53ce\u76ca\u304c\u5f97\u3089\u308c\u308b\u6295\u8cc7\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u65b0\u6642\u4ee3\u306e\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002\u3042\u308b\u8a66\u7b97\u3067\u306f\u3001\u30a4\u30f3\u30c9\u3067\u306f1000\u4e07\u4eba\u304c\u6697\u53f7\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u6570\u306f\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u7981\u6b62\u3055\u308c\u3066\u306f\u3044\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u53d6\u5f15\u306e\u898f\u5236\u67a0\u7d44\u307f\u3082\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u30a4\u30f3\u30c9\u3067\u306f\u3001CoinSwitch Kuber\u3001WazirX\u3001Zebpay\u3001CoinDCX\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u8907\u6570\u306e\u6697\u53f7\u901a\u8ca8\u53d6\u5f15\u6240\u304c\u904b\u55b6\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u3001ifinex\u7b49\u3001\u6d77\u5916\u306e\u6697\u53f7\u53d6\u5f15\u6240\u306b\u3082\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_318657\" aria-describedby=\"caption-attachment-318657\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-318659\" title=\"Shahid Khan, Kochhar &amp; Co.,\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan-240x300.jpg\" alt=\"Shahid Khan, Kochhar &amp; Co., \u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078\" width=\"200\" height=\"250\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan-240x300.jpg 240w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan-336x420.jpg 336w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Shahid-Khan.jpg 400w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/a><figcaption id=\"caption-attachment-318657\" class=\"wp-caption-text\"><strong>Shahid Khan<\/strong> <br \/>\u30b7\u30cb\u30a2\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Kochhar &amp; Co.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97\u306f\u30011961\u5e74\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act, 1961\uff0f\u4ee5\u4e0b\u3001\u672c\u6cd5\uff09\u306e\u901a\u5e38\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u30012022\u5e744\u67081\u65e5\u4ee5\u964d\u3001VDA\u306e\u8b72\u6e21\u304b\u3089\u767a\u751f\u3059\u308b\u6240\u5f97\u306f\u3001\u65b0\u305f\u306a\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">VDA\u306f\u3001\u6697\u53f7\u7684\u624b\u6bb5\u7b49\u306b\u3088\u308b\u65b9\u6cd5\u3067\u751f\u6210\u3055\u308c\u3001\u5bfe\u4fa1\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u4ea4\u63db\u3055\u308c\u308b\u304b\u3001\u307e\u305f\u306f\u4fa1\u5024\u306e\u8caf\u8535\u3084\u52d8\u5b9a\u5358\u4f4d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u3042\u3089\u3086\u308b\u91d1\u878d\u53d6\u5f15\u30fb\u6295\u8cc7\u3067\u4f7f\u7528\u3055\u308c\u3001\u96fb\u5b50\u7684\u306b\u79fb\u8ee2\u3001\u4fdd\u5b58\u3001\u53d6\u5f15\u3067\u304d\u308b\u4fa1\u5024\u3092\u30c7\u30b8\u30bf\u30eb\u8868\u793a\u3059\u308b\u3088\u3046\u306a\u60c5\u5831\u3001\u30b3\u30fc\u30c9\u3001\u756a\u53f7\u307e\u305f\u306f\u30c8\u30fc\u30af\u30f3\uff08\u516c\u5f0f\u901a\u8ca8\u3067\u306f\u306a\u3044\uff09\u3001\u3055\u3089\u306b\u975e\u4ee3\u66ff\u6027\u30c8\u30fc\u30af\u30f3\uff08NFT\uff09\u3084\u540c\u69d8\u306e\u6027\u8cea\u306e\u305d\u306e\u4ed6\u306e\u30c8\u30fc\u30af\u30f3\u3001\u653f\u5e9c\u304c\u901a\u77e5\u3059\u308b\u305d\u306e\u4ed6\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u3068\u3057\u3066\u3001\u5e45\u5e83\u304f\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">NFT\u306f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30d9\u30fc\u30b9\u306e\u30c7\u30b8\u30bf\u30eb\u30e6\u30cb\u30c3\u30c8\u3067\u3001\u6709\u540d\u4eba\u306e\u30b5\u30a4\u30f3\u3001\u8c61\u5fb4\u7684\u306a\u30a4\u30d9\u30f3\u30c8\u306e\u5199\u771f\u3084\u52d5\u753b\u7b49\u3001\u30c7\u30b8\u30bf\u30eb\u3067\u53ce\u96c6\u53ef\u80fd\u306a\u4e00\u610f\u306e\u30a2\u30a4\u30c6\u30e0\u306e\u6240\u6709\u6a29\u3092\u3001\u8b72\u6e21\u30fb\u8a8d\u8a3c\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306eNFT\u306f\u552f\u4e00\u7121\u4e8c\u3067\u3001\u4ed6\u306e\u30c7\u30b8\u30bf\u30eb\u30c8\u30fc\u30af\u30f3\u3068\u4e92\u63db\u6027\u304c\u306a\u304f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306e\u6697\u53f7\u8a18\u9332\u3068\u3057\u3066\u5b58\u5728\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u96fb\u5b50\u7684\u306b\u79fb\u8ee2\u3001\u4fdd\u5b58\u307e\u305f\u306f\u53d6\u5f15\u3067\u304d\u308b\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306f\u3001\u4e8b\u5b9f\u4e0a\u3001VDA\u306e\u5b9a\u7fa9\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u65b0\u5236\u5ea6\u3067\u306f\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308a\u500b\u4eba\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u306b\u306f\u4e00\u5f8b30\uff05\u306e\u7a0e\u7387\u3067\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u3001VDA\u306e\u8cfc\u5165\u4fa1\u683c\u4ee5\u5916\u306e\u7d4c\u8cbb\u306e\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u65b0\u305f\u306a\u898f\u5b9a\u306f\u3001VDA\u304c\u8cc7\u672c\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001VDA\u3092\u53d6\u5f15\u7528\u306e\u8cc7\u7523\u3067\u306f\u306a\u304f\u3001\u8cc7\u672c\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308a\u767a\u751f\u3059\u308b\u6240\u5f97\u306f\u3001\u9577\u671f\u7684\u306a\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u9069\u7528\u3055\u308c\u308b20%\u306e\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001\u4e00\u5f8b30%\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">VDA\u306e\u8b72\u6e21\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306f\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308b\u640d\u5931\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u76f8\u6bba\u3084\u3001\u5c06\u6765\u306e\u6240\u5f97\u3068\u306e\u76f8\u6bba\u306e\u305f\u3081\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002VDA\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u8b72\u6e21\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306f\u6551\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u65b0\u898f\u5b9a\u306b\u3088\u308a\u3001VDA\u306e\u8cb7\u4e3b\u306b\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u306b\u8b72\u6e21\u5bfe\u4fa1\u3092\u9001\u91d1\u3059\u308b\u969b\u306b\u3001\u5f53\u8a72\u8b72\u6e21\u5bfe\u4fa1\u306e1%\u3092\u7a0e\u91d1\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001VDA\u306e\u8b72\u6e21\u5bfe\u4fa1\u304c\u3001\u73fe\u91d1\u3067\u306f\u306a\u304f\u5168\u984d\u73fe\u7269\u307e\u305f\u306f\u5225\u306eVDA\u3068\u306e\u4ea4\u63db\u3067\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u4e00\u90e8\u304c\u73fe\u91d1\u3001\u4e00\u90e8\u304c\u73fe\u7269\u3067\u3001\u73fe\u91d1\u90e8\u5206\u304c\u7d0d\u7a0e\u984d\u3092\u6e80\u305f\u3059\u306e\u306b\u5341\u5206\u3067\u306a\u3044\u5834\u5408\u3001\u8cb7\u4e3b\u306f\u8b72\u6e21\u5bfe\u4fa1\u3092\u9001\u91d1\u3059\u308b\u524d\u306b\u3001\u305d\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u58f2\u4e3b\u304c\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u305f\u3060\u3057\u3001\u5bfe\u4fa1\u304c\u7279\u5b9a\u306e\u500b\u4eba\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001VDA\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u7dcf\u984d\u304c\u5404\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u30665\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\uff08645\u7c73\u30c9\u30eb\uff09\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001\u304a\u3088\u3073\u5f53\u8a72VDA\u306e\u8b72\u6e21\u5bfe\u4fa1\u304c\u5404\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u30661\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72VDA\u306e\u8b72\u6e21\u306b\u306f\u7a0e\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u6700\u5f8c\u306b\u3001\u672c\u6cd5\u7b2c56\u6761\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u3042\u308b\u4f1a\u8a08\u5e74\u5ea6\u306bVDA\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8005\u306f\u3001\u305d\u306e\u516c\u6b63\u5e02\u5834\u4fa1\u5024\u306e\u5408\u8a08\u304c5\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u306e\u516c\u6b63\u5e02\u5834\u4fa1\u5024\u306b\u3064\u3044\u3066\u3001\u53d7\u53d6\u4eba\u306e\u6240\u5f97\u3068\u3057\u3066\u3001\u9069\u7528\u3055\u308c\u308b\u30b9\u30e9\u30d6\u30ec\u30fc\u30c8\uff08\u968e\u6bb5\u5f0f\u306b\u5897\u52a0\u3059\u308b\u7387\uff09\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\"><strong><span class=\"vantage-grey\"><em>Shahid Khan\u306fKochhar &amp; Co\u306e\u30b7\u30cb\u30a2\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<\/em><\/span><\/strong><\/p>\n<section class=\"format-info\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-169412 aligncenter\" src=\"https:\/\/cdn.beta2.law.asia\/wp-content\/uploads\/2020\/04\/Kochhar-Co-logo.jpg\" sizes=\"(max-width: 375px) 100vw, 375px\" srcset=\"https:\/\/cdn.beta2.law.asia\/wp-content\/uploads\/2020\/04\/Kochhar-Co-logo.jpg 580w, https:\/\/cdn.beta2.law.asia\/wp-content\/uploads\/2020\/04\/Kochhar-Co-logo-300x78.jpg 300w\" alt=\"tariffs\" width=\"375\" height=\"97\" \/><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/beta2.law.asia\/law-firm\/Kochhar-Co\">Kochhar &amp; Co<\/a><br \/>\n<strong>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc\uff08\u672c\u793e\uff09\uff1a<\/strong><br \/>\nSuite # 1120 -21, 11th Floor, Tower \u2013 A<br \/>\nDLF Towers, Jasola District Center<br \/>\nJasola \u2013 110 025, India<\/p>\n<p style=\"text-align: justify;\"><strong>\u30a4\u30f3\u30c9\u4e8b\u52d9\u6240: <\/strong><br \/>\nNew Delhi, Mumbai, Bengaluru, Chennai, Gurugram and Hyderabad<\/p>\n<p style=\"text-align: justify;\"><strong><br \/>\n\u6d77\u5916\u4e8b\u52d9\u6240:<\/strong><br \/>\nDubai, Singapore, Chicago and Jeddah<\/p>\n<p style=\"text-align: justify;\">\u9023\u7d61\u5148\u306e\u8a73\u7d30:<br \/>\n\u96fb\u8a71:+91 11 4111 5222, +91 11 4312 9300<br \/>\nE\u30e1\u30fc\u30eb:<\/p>\n<p style=\"text-align: justify;\">delhi@kochhar.com<br \/>\ninfo@kochhar.com<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u56fd\u4f1a\u304c\u4eca\u822c\u5236\u5b9a\u3057\u305f2022\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act, 2022\uff09\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08VDA\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002 \u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u3001\u6295\u6a5f\u7684\u3067\u4e0d\u5b89\u5b9a\u3067\u3059\u304c\u3001\u6642\u3068\u3057\u3066\u5927\u304d\u306a\u53ce\u76ca\u304c\u5f97\u3089\u308c\u308b\u6295\u8cc7\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u65b0\u6642\u4ee3\u306e\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002\u3042\u308b\u8a66\u7b97\u3067\u306f\u3001\u30a4\u30f3\u30c9\u3067\u306f1000\u4e07\u4eba\u304c\u6697\u53f7\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u6570\u306f\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u7981\u6b62\u3055\u308c\u3066\u306f\u3044\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u53d6\u5f15\u306e\u898f\u5236\u67a0\u7d44\u307f\u3082\u5b58\u5728\u3057\u307e\u305b\u3093\u3002\u30a4\u30f3\u30c9\u3067\u306f\u3001CoinSwitch Kuber\u3001WazirX\u3001Zebpay\u3001CoinDCX\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u8907\u6570\u306e\u6697\u53f7\u901a\u8ca8\u53d6\u5f15\u6240\u304c\u904b\u55b6\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6295\u8cc7\u5bb6\u306f\u3001ifinex\u7b49\u3001\u6d77\u5916\u306e\u6697\u53f7\u53d6\u5f15\u6240\u306b\u3082\u30a2\u30af\u30bb\u30b9\u3067\u304d\u307e\u3059\u3002 \u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u304b\u3089\u5f97\u3089\u308c\u308b\u6240\u5f97\u306f\u30011961\u5e74\u6240\u5f97\u7a0e\u6cd5\uff08Income Tax Act, 1961\uff0f\u4ee5\u4e0b\u3001\u672c\u6cd5\uff09\u306e\u901a\u5e38\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u30012022\u5e744\u67081\u65e5\u4ee5\u964d\u3001VDA\u306e\u8b72\u6e21\u304b\u3089\u767a\u751f\u3059\u308b\u6240\u5f97\u306f\u3001\u65b0\u305f\u306a\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 VDA\u306f\u3001\u6697\u53f7\u7684\u624b\u6bb5\u7b49\u306b\u3088\u308b\u65b9\u6cd5\u3067\u751f\u6210\u3055\u308c\u3001\u5bfe\u4fa1\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u4ea4\u63db\u3055\u308c\u308b\u304b\u3001\u307e\u305f\u306f\u4fa1\u5024\u306e\u8caf\u8535\u3084\u52d8\u5b9a\u5358\u4f4d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u3042\u3089\u3086\u308b\u91d1\u878d\u53d6\u5f15\u30fb\u6295\u8cc7\u3067\u4f7f\u7528\u3055\u308c\u3001\u96fb\u5b50\u7684\u306b\u79fb\u8ee2\u3001\u4fdd\u5b58\u3001\u53d6\u5f15\u3067\u304d\u308b\u4fa1\u5024\u3092\u30c7\u30b8\u30bf\u30eb\u8868\u793a\u3059\u308b\u3088\u3046\u306a\u60c5\u5831\u3001\u30b3\u30fc\u30c9\u3001\u756a\u53f7\u307e\u305f\u306f\u30c8\u30fc\u30af\u30f3\uff08\u516c\u5f0f\u901a\u8ca8\u3067\u306f\u306a\u3044\uff09\u3001\u3055\u3089\u306b\u975e\u4ee3\u66ff\u6027\u30c8\u30fc\u30af\u30f3\uff08NFT\uff09\u3084\u540c\u69d8\u306e\u6027\u8cea\u306e\u305d\u306e\u4ed6\u306e\u30c8\u30fc\u30af\u30f3\u3001\u653f\u5e9c\u304c\u901a\u77e5\u3059\u308b\u305d\u306e\u4ed6\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u3068\u3057\u3066\u3001\u5e45\u5e83\u304f\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002 NFT\u306f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30d9\u30fc\u30b9\u306e\u30c7\u30b8\u30bf\u30eb\u30e6\u30cb\u30c3\u30c8\u3067\u3001\u6709\u540d\u4eba\u306e\u30b5\u30a4\u30f3\u3001\u8c61\u5fb4\u7684\u306a\u30a4\u30d9\u30f3\u30c8\u306e\u5199\u771f\u3084\u52d5\u753b\u7b49\u3001\u30c7\u30b8\u30bf\u30eb\u3067\u53ce\u96c6\u53ef\u80fd\u306a\u4e00\u610f\u306e\u30a2\u30a4\u30c6\u30e0\u306e\u6240\u6709\u6a29\u3092\u3001\u8b72\u6e21\u30fb\u8a8d\u8a3c\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306eNFT\u306f\u552f\u4e00\u7121\u4e8c\u3067\u3001\u4ed6\u306e\u30c7\u30b8\u30bf\u30eb\u30c8\u30fc\u30af\u30f3\u3068\u4e92\u63db\u6027\u304c\u306a\u304f\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u4e0a\u306e\u6697\u53f7\u8a18\u9332\u3068\u3057\u3066\u5b58\u5728\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u96fb\u5b50\u7684\u306b\u79fb\u8ee2\u3001\u4fdd\u5b58\u307e\u305f\u306f\u53d6\u5f15\u3067\u304d\u308b\u3042\u3089\u3086\u308b\u7a2e\u985e\u306e\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\u306f\u3001\u4e8b\u5b9f\u4e0a\u3001VDA\u306e\u5b9a\u7fa9\u306b\u542b\u307e\u308c\u307e\u3059\u3002 \u65b0\u5236\u5ea6\u3067\u306f\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308a\u500b\u4eba\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u306b\u306f\u4e00\u5f8b30\uff05\u306e\u7a0e\u7387\u3067\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u3001VDA\u306e\u8cfc\u5165\u4fa1\u683c\u4ee5\u5916\u306e\u7d4c\u8cbb\u306e\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u65b0\u305f\u306a\u898f\u5b9a\u306f\u3001VDA\u304c\u8cc7\u672c\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001VDA\u3092\u53d6\u5f15\u7528\u306e\u8cc7\u7523\u3067\u306f\u306a\u304f\u3001\u8cc7\u672c\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308a\u767a\u751f\u3059\u308b\u6240\u5f97\u306f\u3001\u9577\u671f\u7684\u306a\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u306b\u9069\u7528\u3055\u308c\u308b20%\u306e\u7a0e\u7387\u3067\u306f\u306a\u304f\u3001\u4e00\u5f8b30%\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002 VDA\u306e\u8b72\u6e21\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306f\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u3001VDA\u306e\u8b72\u6e21\u306b\u3088\u308b\u640d\u5931\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u76f8\u6bba\u3084\u3001\u5c06\u6765\u306e\u6240\u5f97\u3068\u306e\u76f8\u6bba\u306e\u305f\u3081\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002VDA\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u8b72\u6e21\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306f\u6551\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002 \u3053\u306e\u65b0\u898f\u5b9a\u306b\u3088\u308a\u3001VDA\u306e\u8cb7\u4e3b\u306b\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u306b\u8b72\u6e21\u5bfe\u4fa1\u3092\u9001\u91d1\u3059\u308b\u969b\u306b\u3001\u5f53\u8a72\u8b72\u6e21\u5bfe\u4fa1\u306e1%\u3092\u7a0e\u91d1\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001VDA\u306e\u8b72\u6e21\u5bfe\u4fa1\u304c\u3001\u73fe\u91d1\u3067\u306f\u306a\u304f\u5168\u984d\u73fe\u7269\u307e\u305f\u306f\u5225\u306eVDA\u3068\u306e\u4ea4\u63db\u3067\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u4e00\u90e8\u304c\u73fe\u91d1\u3001\u4e00\u90e8\u304c\u73fe\u7269\u3067\u3001\u73fe\u91d1\u90e8\u5206\u304c\u7d0d\u7a0e\u984d\u3092\u6e80\u305f\u3059\u306e\u306b\u5341\u5206\u3067\u306a\u3044\u5834\u5408\u3001\u8cb7\u4e3b\u306f\u8b72\u6e21\u5bfe\u4fa1\u3092\u9001\u91d1\u3059\u308b\u524d\u306b\u3001\u305d\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u58f2\u4e3b\u304c\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u305f\u3060\u3057\u3001\u5bfe\u4fa1\u304c\u7279\u5b9a\u306e\u500b\u4eba\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001VDA\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u7dcf\u984d\u304c\u5404\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u30665\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\uff08645\u7c73\u30c9\u30eb\uff09\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u3001\u304a\u3088\u3073\u5f53\u8a72VDA\u306e\u8b72\u6e21\u5bfe\u4fa1\u304c\u5404\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u30661\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72VDA\u306e\u8b72\u6e21\u306b\u306f\u7a0e\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002 \u6700\u5f8c\u306b\u3001\u672c\u6cd5\u7b2c56\u6761\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u3042\u308b\u4f1a\u8a08\u5e74\u5ea6\u306bVDA\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8005\u306f\u3001\u305d\u306e\u516c\u6b63\u5e02\u5834\u4fa1\u5024\u306e\u5408\u8a08\u304c5\u4e07\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u8d85\u904e\u5206\u306e\u516c\u6b63\u5e02\u5834\u4fa1\u5024\u306b\u3064\u3044\u3066\u3001\u53d7\u53d6\u4eba\u306e\u6240\u5f97\u3068\u3057\u3066\u3001\u9069\u7528\u3055\u308c\u308b\u30b9\u30e9\u30d6\u30ec\u30fc\u30c8\uff08\u968e\u6bb5\u5f0f\u306b\u5897\u52a0\u3059\u308b\u7387\uff09\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002 Shahid Khan\u306fKochhar &amp; Co\u306e\u30b7\u30cb\u30a2\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002 Kochhar &amp; Co \u30cb\u30e5\u30fc\u30c7\u30ea\u30fc\uff08\u672c\u793e\uff09\uff1a Suite # 1120 -21, 11th Floor, Tower \u2013 A DLF Towers, Jasola District Center Jasola \u2013 110 025, India \u30a4\u30f3\u30c9\u4e8b\u52d9\u6240: New Delhi, Mumbai, Bengaluru, Chennai, Gurugram and Hyderabad \u6d77\u5916\u4e8b\u52d9\u6240: Dubai, Singapore,<\/p>\n","protected":false},"author":7425,"featured_media":318874,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[8404,8530],"tags":[55547,82480,121930],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\u56fd\u4f1a\u304c\u4eca\u822c\u5236\u5b9a\u3057\u305f2022\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act, 2022\uff09\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08VDA\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u3001\u6295\u6a5f\u7684\u3067\u4e0d\u5b89\u5b9a\u3067\u3059\u304c\u3001\u6642\u3068\u3057\u3066\u5927\u304d\u306a\u53ce\u76ca\u304c\u5f97\u3089\u308c\u308b\u6295\u8cc7\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u65b0\u6642\u4ee3\u306e\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078\" \/>\n<meta property=\"og:description\" content=\"\u56fd\u4f1a\u304c\u4eca\u822c\u5236\u5b9a\u3057\u305f2022\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act, 2022\uff09\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08VDA\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u3001\u6295\u6a5f\u7684\u3067\u4e0d\u5b89\u5b9a\u3067\u3059\u304c\u3001\u6642\u3068\u3057\u3066\u5927\u304d\u306a\u53ce\u76ca\u304c\u5f97\u3089\u308c\u308b\u6295\u8cc7\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u65b0\u6642\u4ee3\u306e\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/\" \/>\n<meta property=\"og:site_name\" content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-05T09:24:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-06T08:53:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:site\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jan\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#organization\",\"name\":\"Law.asia\",\"url\":\"https:\/\/beta2.law.asia\/jp\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\",\"https:\/\/www.linkedin.com\/company\/vantage-asia-publishing-limited\/\",\"https:\/\/twitter.com\/ablj_insights\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#logo\",\"inLanguage\":\"jp\",\"url\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"contentUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"width\":152,\"height\":152,\"caption\":\"Law.asia\"},\"image\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#website\",\"url\":\"https:\/\/beta2.law.asia\/jp\/\",\"name\":\"Law.asia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/beta2.law.asia\/jp\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"jp\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#primaryimage\",\"inLanguage\":\"jp\",\"url\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg\",\"contentUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg\",\"width\":900,\"height\":600,\"caption\":\"\\u6697\\u53f7\\u8cc7\\u7523\\u306b\\u8ab2\\u7a0e\\u3055\\u308c\\u308b\\u6642\\u4ee3\\u3078\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#webpage\",\"url\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/\",\"name\":\"\\u6697\\u53f7\\u8cc7\\u7523\\u306b\\u8ab2\\u7a0e\\u3055\\u308c\\u308b\\u6642\\u4ee3\\u3078 | Asia Business Law Journal\",\"isPartOf\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#primaryimage\"},\"datePublished\":\"2022-07-05T09:24:54+00:00\",\"dateModified\":\"2022-07-06T08:53:34+00:00\",\"description\":\"\\u56fd\\u4f1a\\u304c\\u4eca\\u822c\\u5236\\u5b9a\\u3057\\u305f2022\\u5e74\\u8ca1\\u653f\\u6cd5\\uff08Finance Act, 2022\\uff09\\u306b\\u3088\\u308a\\u3001\\u6697\\u53f7\\u8cc7\\u7523\\u3068\\u3057\\u3066\\u5e83\\u304f\\u77e5\\u3089\\u308c\\u3066\\u3044\\u308b\\u4eee\\u60f3\\u30c7\\u30b8\\u30bf\\u30eb\\u8cc7\\u7523\\uff08VDA\\uff09\\u306b\\u5bfe\\u3057\\u3066\\u7279\\u5225\\u306a\\u7a0e\\u5236\\u304c\\u5c0e\\u5165\\u3055\\u308c\\u307e\\u3057\\u305f\\u3002\\u6697\\u53f7\\u8cc7\\u7523\\u306e\\u53d6\\u5f15\\u306f\\u3001\\u6295\\u6a5f\\u7684\\u3067\\u4e0d\\u5b89\\u5b9a\\u3067\\u3059\\u304c\\u3001\\u6642\\u3068\\u3057\\u3066\\u5927\\u304d\\u306a\\u53ce\\u76ca\\u304c\\u5f97\\u3089\\u308c\\u308b\\u6295\\u8cc7\\u30a8\\u30b3\\u30b7\\u30b9\\u30c6\\u30e0\\u3067\\u3001\\u65b0\\u6642\\u4ee3\\u306e\\u6295\\u8cc7\\u5bb6\\u306e\\u9593\\u3067\\u4eba\\u6c17\\u3092\\u96c6\\u3081\\u3066\\u3044\\u307e\\u3059\\u3002\",\"breadcrumb\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#breadcrumb\"},\"inLanguage\":\"jp\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#webpage\"},\"author\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/9faa14703e4a324e69f759a9ed21a8a5\"},\"headline\":\"\\u6697\\u53f7\\u8cc7\\u7523\\u306b\\u8ab2\\u7a0e\\u3055\\u308c\\u308b\\u6642\\u4ee3\\u3078\",\"datePublished\":\"2022-07-05T09:24:54+00:00\",\"dateModified\":\"2022-07-06T08:53:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#webpage\"},\"wordCount\":87,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/#organization\"},\"image\":{\"@id\":\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg\",\"keywords\":[\"Kochhar\\uff06Co\",\"Shahid Khan\",\"\\u6697\\u53f7\\u8cc7\\u7523\"],\"articleSection\":[\"Asia Business Law Journal\",\"\\u30d7\\u30ed\\u306e\\u5206\\u6790\"],\"inLanguage\":\"jp\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#respond\"]}],\"copyrightYear\":\"2022\",\"copyrightHolder\":{\"@id\":\"https:\/\/beta2.law.asia\/#organization\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/9faa14703e4a324e69f759a9ed21a8a5\",\"name\":\"Jan\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/jp\/#personlogo\",\"inLanguage\":\"jp\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c8044aea04b9ecf97cf9614281fee92c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c8044aea04b9ecf97cf9614281fee92c?s=96&d=mm&r=g\",\"caption\":\"Jan\"},\"url\":\"https:\/\/beta2.law.asia\/jp\/author\/van_author6\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"description":"\u56fd\u4f1a\u304c\u4eca\u822c\u5236\u5b9a\u3057\u305f2022\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act, 2022\uff09\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08VDA\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u3001\u6295\u6a5f\u7684\u3067\u4e0d\u5b89\u5b9a\u3067\u3059\u304c\u3001\u6642\u3068\u3057\u3066\u5927\u304d\u306a\u53ce\u76ca\u304c\u5f97\u3089\u308c\u308b\u6295\u8cc7\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u65b0\u6642\u4ee3\u306e\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078","og_description":"\u56fd\u4f1a\u304c\u4eca\u822c\u5236\u5b9a\u3057\u305f2022\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act, 2022\uff09\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08VDA\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u3001\u6295\u6a5f\u7684\u3067\u4e0d\u5b89\u5b9a\u3067\u3059\u304c\u3001\u6642\u3068\u3057\u3066\u5927\u304d\u306a\u53ce\u76ca\u304c\u5f97\u3089\u308c\u308b\u6295\u8cc7\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u65b0\u6642\u4ee3\u306e\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002","og_url":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/","og_site_name":"Law.asia","article_publisher":"https:\/\/www.facebook.com\/AsiaBusinessLaw\/","article_published_time":"2022-07-05T09:24:54+00:00","article_modified_time":"2022-07-06T08:53:34+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_creator":"@ablj_insights","twitter_site":"@ablj_insights","twitter_misc":{"Written by":"Jan","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/beta2.law.asia\/jp\/#organization","name":"Law.asia","url":"https:\/\/beta2.law.asia\/jp\/","sameAs":["https:\/\/www.facebook.com\/AsiaBusinessLaw\/","https:\/\/www.linkedin.com\/company\/vantage-asia-publishing-limited\/","https:\/\/twitter.com\/ablj_insights"],"logo":{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/jp\/#logo","inLanguage":"jp","url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","contentUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","width":152,"height":152,"caption":"Law.asia"},"image":{"@id":"https:\/\/beta2.law.asia\/jp\/#logo"}},{"@type":"WebSite","@id":"https:\/\/beta2.law.asia\/jp\/#website","url":"https:\/\/beta2.law.asia\/jp\/","name":"Law.asia","description":"","publisher":{"@id":"https:\/\/beta2.law.asia\/jp\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/beta2.law.asia\/jp\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"jp"},{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#primaryimage","inLanguage":"jp","url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg","contentUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg","width":900,"height":600,"caption":"\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078"},{"@type":"WebPage","@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#webpage","url":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/","name":"\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078 | Asia Business Law Journal","isPartOf":{"@id":"https:\/\/beta2.law.asia\/jp\/#website"},"primaryImageOfPage":{"@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#primaryimage"},"datePublished":"2022-07-05T09:24:54+00:00","dateModified":"2022-07-06T08:53:34+00:00","description":"\u56fd\u4f1a\u304c\u4eca\u822c\u5236\u5b9a\u3057\u305f2022\u5e74\u8ca1\u653f\u6cd5\uff08Finance Act, 2022\uff09\u306b\u3088\u308a\u3001\u6697\u53f7\u8cc7\u7523\u3068\u3057\u3066\u5e83\u304f\u77e5\u3089\u308c\u3066\u3044\u308b\u4eee\u60f3\u30c7\u30b8\u30bf\u30eb\u8cc7\u7523\uff08VDA\uff09\u306b\u5bfe\u3057\u3066\u7279\u5225\u306a\u7a0e\u5236\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306f\u3001\u6295\u6a5f\u7684\u3067\u4e0d\u5b89\u5b9a\u3067\u3059\u304c\u3001\u6642\u3068\u3057\u3066\u5927\u304d\u306a\u53ce\u76ca\u304c\u5f97\u3089\u308c\u308b\u6295\u8cc7\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3067\u3001\u65b0\u6642\u4ee3\u306e\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u4eba\u6c17\u3092\u96c6\u3081\u3066\u3044\u307e\u3059\u3002","breadcrumb":{"@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#breadcrumb"},"inLanguage":"jp","potentialAction":[{"@type":"ReadAction","target":["https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home"}]},{"@type":"Article","@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#article","isPartOf":{"@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#webpage"},"author":{"@id":"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/9faa14703e4a324e69f759a9ed21a8a5"},"headline":"\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078","datePublished":"2022-07-05T09:24:54+00:00","dateModified":"2022-07-06T08:53:34+00:00","mainEntityOfPage":{"@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#webpage"},"wordCount":87,"commentCount":0,"publisher":{"@id":"https:\/\/beta2.law.asia\/jp\/#organization"},"image":{"@id":"https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#primaryimage"},"thumbnailUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/A-taxing-time-for-crypto-assets-1.jpg","keywords":["Kochhar\uff06Co","Shahid Khan","\u6697\u53f7\u8cc7\u7523"],"articleSection":["Asia Business Law Journal","\u30d7\u30ed\u306e\u5206\u6790"],"inLanguage":"jp","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/beta2.law.asia\/jp\/taxing-time-crypto-assets\/#respond"]}],"copyrightYear":"2022","copyrightHolder":{"@id":"https:\/\/beta2.law.asia\/#organization"}},{"@type":"Person","@id":"https:\/\/beta2.law.asia\/jp\/#\/schema\/person\/9faa14703e4a324e69f759a9ed21a8a5","name":"Jan","image":{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/jp\/#personlogo","inLanguage":"jp","url":"https:\/\/secure.gravatar.com\/avatar\/c8044aea04b9ecf97cf9614281fee92c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c8044aea04b9ecf97cf9614281fee92c?s=96&d=mm&r=g","caption":"Jan"},"url":"https:\/\/beta2.law.asia\/jp\/author\/van_author6\/"}]}},"_links":{"self":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts\/325034"}],"collection":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/users\/7425"}],"replies":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/comments?post=325034"}],"version-history":[{"count":3,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts\/325034\/revisions"}],"predecessor-version":[{"id":325190,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/posts\/325034\/revisions\/325190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/media\/318874"}],"wp:attachment":[{"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/media?parent=325034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/categories?post=325034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beta2.law.asia\/jp\/wp-json\/wp\/v2\/tags?post=325034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}