How Japan taxes crypto

The rules Taxinger applies where you file, in plain words: what is taxed, when, and on which form.

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Rules in force since January 2019. A summary, not tax advice.

Crypto gains are miscellaneous income (雑所得・その他): added to your other income and taxed on the national scale of 5% to 45%, with 2.1% of that tax again as the reconstruction surtax (復興特別所得税) and 10% of local inhabitant tax on top
No holding period and no allowance, and a loss is set against nothing else and carried to no later year
The cost of a sale is the whole year's average (総平均法), per kind of crypto and over everything you hold
Exchanging crypto for crypto is taxed, and so is paying for anything with it

The law applied in 2024

Read against its own sources on Nov 7, 2026

The form for 2024 is not published yet.

What crypto counts asRules written for property or for an asset apply to crypto only where the law of this country says crypto is one.: 所法48条の2第1項 — the income tax law defines crypto by adopting the Payment Services Act's definition word for word, which is the ground every provision written for property reaches it through
“居住者の暗号資産（資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産をいう。以下この条において同じ。）”
Read in the source on Nov 7, 2026
資金決済に関する法律2条14項第1号 — what that definition says, and what it leaves out: the nation's and foreign currencies, 通貨建資産 and 電子決済手段
“物品等を購入し、若しくは借り受け、又は役務の提供を受ける場合に、これらの代価の弁済のために不特定の者に対して使用することができ、かつ、不特定の者を相手方として購入及び売却を行うことができる財産的価値”
Read in the source on Nov 7, 2026
Which rate converts a value: 所得税基本通達57の3―2 — the day's TTM, with no publisher named, so the Bank of Japan's own published series is the reasonable one applied consistently
“その取引を計上すべき日…における対顧客直物電信売相場…と対顧客直物電信買相場…の仲値…による”
Read in the source on Nov 7, 2026
Which units are sold first: 所令119条の2第1項第1号 — 総平均法, the year's own average
“その年一月一日において有していた種類を同じくする暗号資産の取得価額の総額とその年中に取得をした種類を同じくする暗号資産の取得価額の総額との合計額をこれらの暗号資産の総数量で除して計算した価額をその一単位当たりの取得価額とする方法”
Read in the source on Nov 7, 2026
所令119条の5第1項 — and it is the method of whoever elected none, in the statute itself and not only in the FAQ
“法第四十八条の二第一項…に規定する政令で定める方法は、第百十九条の二第一項第一号（暗号資産の評価の方法）に掲げる総平均法により算出した取得価額による評価の方法とする。”
Read in the source on Nov 7, 2026
Which holdings are pooled: 所令119条の2第1項第1号 — per kind of crypto and by nothing else: no division by wallet, by account or by provider
“暗号資産…をその種類の異なるごとに区別し、その種類の同じものについて”
Read in the source on Nov 7, 2026
Which units keep their own cost: 所令119条の2第1項第1号 — every unit of the kind is in the year's average, with no day units fall out of it at
“その年一月一日において有していた種類を同じくする暗号資産の取得価額の総額と”
Read in the source on Nov 7, 2026
When holding makes a sale tax-free: 所法35条第2項第2号 — the year's 雑所得 is its revenue less its costs, with no period freeing anything and no account of how long a unit was held
“その年中の雑所得（公的年金等に係るものを除く。）に係る総収入金額から必要経費を控除した金額”
Read in the source on Nov 7, 2026
What a swap is worth: FAQ 1-3 — a crypto-for-crypto exchange is computed from what came in
“リップルの購入価額(=ビットコインの譲渡価額)”
Read in the source on Nov 7, 2026
What each kind of exchange means: 所法36条第1項 — what is brought into the year's income when it arrives as something other than money, which is what makes paying with crypto a disposal of it
“その年において収入すべき金額（金銭以外の物又は権利その他経済的な利益をもつて収入する場合には、その金銭以外の物又は権利その他経済的な利益の価額）”
Read in the source on Nov 7, 2026
Rewards, airdrops and other income: FAQ 1-7 — mining, staking and lending are taxed on what they bring in
“マイニング、ステーキング、レンディングなどにより暗号資産を取得した場合、その取得に伴い生ずる利益は所得税又は法人税の課税対象となります”
Read in the source on Nov 7, 2026
所令119条の6第1項第3号 — and what those units cost afterwards is that same value
“前二号に掲げる暗号資産以外の暗号資産その取得の時におけるその暗号資産の取得のために通常要する価額”
Read in the source on Nov 7, 2026
The cost of coins from a fork: FAQ 1-6 — a coin born of a split is not income when it appears, because income is computed from the 時価 at the moment of acquisition and a coin just born has none; so it costs nothing and dates from the fork
“暗号資産の分裂（分岐）により新たに誕生した暗号資産を取得した場合、その時点では課税対象となる所得は生じません”
Read in the source on Nov 7, 2026
The cost of crypto received as a gift: 所法40条第2項第1号 — crypto given to the taxpayer costs what the giver was charged on, which is its value at the gift
“前項第一号に掲げる贈与又は遺贈により取得したたな卸資産については、同号に掲げる金額をもつて取得したものとみなす。”
Read in the source on Nov 8, 2026
FAQ 1-5 — and the authority's own list of acquisition costs says it in two lines: a gift or a 遺贈 at its value then, an inheritance at the deceased's own figure
“③ 贈与又は遺贈により取得した場合（次の④の場合を除く。）贈与又は遺贈の時の価額（時価）”
Read in the source on Nov 8, 2026
Giving crypto away: 所令87条 — crypto is one of the assets 所法40条 is written for: the provision that makes a gift of it a receipt of the giver's reaches it by name
“法第四十条第一項（棚卸資産の贈与等の場合の総収入金額算入）に規定する政令で定めるものは、前条に規定する資産、有価証券で事業所得の基因となるもの及び法第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法）に規定する暗号資産とする。”
Read in the source on Nov 8, 2026
所法40条第1項第1号 — so giving crypto away is a receipt of the giver's, at what it was worth when they gave it, in the very 雑所得 this report computes
“次の各号に掲げる事由により居住者の有するたな卸資産…の移転があつた場合には、当該各号に掲げる金額に相当する金額は、その者のその事由が生じた日の属する年分の事業所得の金額又は雑所得の金額の計算上、総収入金額に算入する。一　贈与…当該贈与又は遺贈の時におけるそのたな卸資産の価額”
Read in the source on Nov 8, 2026
FAQ 2-10 — and the authority states it for crypto itself, for 令和元年分 onward
“なお、贈与（相続人に対する死因贈与を除きます。）又は遺贈（包括遺贈及び相続人に対する特定遺贈を除きます。）により暗号資産を他の個人又は法人に移転させた場合には、その贈与又は遺贈の時における暗号資産の価額（時価）を総収入金額に算入する必要があります。”
Read in the source on Nov 8, 2026
Paid in crypto for work: FAQ 5-1 — crypto paid as part of a salary is valued at its trading price when it is paid and withheld on by the employer
“従業員の給与の支給額は、現金200,000円と暗号資産の価額50,000円を”
Read in the source on Nov 7, 2026
Fees of a purchase: 所令119条の6第1項第1号 — a purchase fee is part of what the units cost
“その購入の代価（購入手数料その他その暗号資産の購入のために要した費用がある場合には、その費用の額を加算した金額）”
Read in the source on Nov 7, 2026
Fees of a sale: 所法37条第1項 — the year's 雑所得 is computed after its necessary expenses
“これらの所得の総収入金額に係る売上原価その他当該総収入金額を得るため直接に要した費用の額”
Read in the source on Nov 7, 2026
Paying a network fee: FAQ 1-2 — paying with crypto is a disposal of the units that paid, the goods' price being their 譲渡価額
“商品価額(=ビットコインの譲渡価額)”
Read in the source on Nov 7, 2026
A derivative’s result: FAQ 2-12 — crypto margin trading is expressly outside the 20% separate taxation and is declared under the general progressive charge
“暗号資産の証拠金取引による所得については、租税特別措置法に規定する申告分離課税（先物取引に係る雑所得等の課税の特例）の適用はありませんので、総合課税により申告していただくことになります”
Read in the source on Nov 7, 2026
Prediction-market shares: 資金決済に関する法律2条14項第2号 — a prediction market's share read as a crypto asset of the second limb: a value exchangeable with a limb-1 asset among unspecified persons. Nothing names one, and the bet reading waits on the 馬券 judgments
“不特定の者を相手方として前号に掲げるものと相互に交換を行うことができる財産的価値であって、電子情報処理組織を用いて移転することができるもの”
Read in the source on Nov 7, 2026
The rate on a gain: 所法89条第1項 — the national scale a gain is added to income and taxed on
“百九十五万円以下の金額百分の五…四千万円を超える金額百分の四十五”
Read in the source on Nov 7, 2026
復興財源確保法13条 with 9条第1項 — and 2.1% of that income tax again, for every year from 平成25年 to 令和19年, which is every year this report can assess today
“個人に対して課する復興特別所得税の額は、その個人のその年分の基準所得税額に百分の二・一の税率を乗じて計算した金額とする。”
Read in the source on Nov 8, 2026
地方税法35条第1項 with 314条の3第1項 — and the 住民税 of 4% and 6% on top of it, which a 指定都市 splits as 2% and 8% to the same 10%
“所得割の額は、課税総所得金額、課税退職所得金額及び課税山林所得金額の合計額に、百分の四（…百分の二）の標準税率によつて定める率を乗じて得た金額とする。”
Read in the source on Nov 7, 2026
How the year is assessed: 令和7年分確定申告の手引き 23ページ — the form's own box for it: a taxpayer with crypto revenue writes 2 in the 区分 square beside 雑所得（その他）
“㋘欄の「区分」の□には、個人年金保険に係る収入がある場合は「1」を、暗号資産取引に係る収入がある場合は「2」を、個人年金保険に係る収入及び暗号資産取引に係る収入の両方がある場合は「3」を記入します。”
Read in the source on Nov 7, 2026
FAQ 2-2 — what crypto trading makes is 雑所得（その他）
“暗号資産取引により生じた利益は、所得税の課税対象になり、原則として雑所得（その他雑所得）に区分されます。”
Read in the source on Nov 7, 2026
所法69条第1項 with FAQ 2-11 — a loss of 雑所得 is set against nothing else and is carried to no later year
“雑所得の金額の計算上生じた損失については、給与所得など他の所得から差し引く（通算する）ことはできません。”
Read in the source on Nov 7, 2026
所法22条第2項第2号 with 所令198条第2号・第4号 — the half of the second 号 of 譲渡所得 is taken of that amount as it stands after 損益通算, so a loss is set against the rest of the income whole and is halved at no point
“譲渡所得の金額（第三十三条第三項第二号に掲げる所得に係る部分の金額に限る。）及び一時所得の金額（これらの金額につき第六十九条の規定の適用がある場合には、その適用後の金額）の合計額の二分の一に相当する金額”
Read in the source on Nov 9, 2026

Not applied yet

These provisions are part of the law and Taxinger does not follow them yet. They are listed because a figure it computes can differ from what they say.

Which units are sold first

所令119条の2第2項 — crypto acquired only because a route needed it is no acquisition for the year's average at all

“前項各号に規定する取得には、暗号資産を購入し、若しくは売却し、又は種類の異なる暗号資産に交換しようとする際に一時的に必要なこれらの暗号資産以外の暗号資産を取得する場合におけるその取得を含まないものとする。”

Taxinger instead: every hop of a route is an exchange, and what it acquired is in that year's average like any other purchase. Whether a token was needed only to get from one asset to another is about why the taxpayer did it, and a route through a stablecoin cannot be told from buying it and swapping it a second later

The cost of crypto received as a gift

所令119条の6第2項第1号 with FAQ 1-5④ — crypto that came by inheritance, by a death gift to an heir or by a 包括遺贈 costs what the person it came from was carrying it at, and not what it was worth when it arrived

“被相続人の死亡の時において、当該被相続人がその暗号資産につきよるべきものとされていた評価の方法により評価した金額”

Taxinger instead: crypto somebody gave you costs what it was worth when it arrived, which is what the law says of a gift between living people. We cannot tell an inheritance from a gift in what you tell us, so an inherited coin is costed as a gift is

Giving crypto away

FAQ 2-10 — a sale at under 70% of the market value is brought into income at that 70%, the difference being treated as given away

“個人が、時価よりも著しく低い価額の対価による譲渡により暗号資産を他の個人又は法人に移転させた場合には、その対価の額とその譲渡の時におけるその暗号資産の価額との差額のうち実質的に贈与したと認められる金額を総収入金額に算入する必要があります”

Taxinger instead: a sale is booked at what was actually received for it, whatever the market price was at that moment

How the year is assessed

FAQ 2-2 — above 3,000,000 yen of revenue the income is no longer 雑所得（その他）: with books kept it is 事業所得, without them 雑所得（業務に係る）

“その年の暗号資産取引に係る収入金額が300万円を超える場合には、次の所得に区分されます。・暗号資産取引に係る帳簿書類の保存がある場合・・・原則として、事業所得”

Taxinger instead: the year is computed as miscellaneous income, other (雑所得・その他) whatever its revenue, and the figures and the rate are the same: all three are charged on the same progressive scale. What differs is the box they go in, and what a loss may be set against: a loss of business income (事業所得) comes off your other income (所法69条第1項) and is carried three years on a blue return (所法70条第1項), where a loss here is set against nothing

How the year is assessed

所得税基本通達48の2-4 — where nothing shows what units cost, 5% of what they sold for may be taken as their cost

“暗号資産の取得価額や売却価額が分からない場合”

Taxinger instead: a disposal whose cost nothing in your history shows is listed for you to answer and left out of the totals, never costed at a figure we chose

How the year is assessed

所法69条第2項 with 所令200条 — a loss on an asset held for a hobby or to look at relieves nothing at all: of those assets only a racehorse's loss is set off, and only against that racehorse's own income, everything else being deemed never to have arisen

“当該政令で定めるもの以外のもの及び当該控除をしてもなお控除しきれないものは生じなかつたものとみなす。”

Taxinger instead: a loss on the sale of something that is no crypto comes off the rest of your income, whatever you held the thing for. 所令178条第1項 names the assets this provision is about: the ones held mainly for a hobby, for entertainment, for recreation or to look at. Whether you held a token for any of those is about why you bought it, and nothing in your history shows that

How Japan taxes crypto

The law applied in 2024

Not applied yet

Before Taxinger reads your history

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