NTA, quoted verbatim
Crypto tax in Japan
What NTA publishes about each crypto transaction, quoted from its own guidance and dated: 4 of 16 questions answered on the pages read here, the rest recorded as absences naming the page that was read.
- answers quoted word for word
- 4
- questions the guidance does not answer
- 12
- the day these pages were read
- 2026-09-08
Every taxable event, as NTA states it
| What you did | What the authority says | Source |
|---|---|---|
| Selling for fiat | 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。 | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Exchanging one crypto-asset for another | 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。 | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Spending crypto on goods or services | 暗号資産を売却又は使用することにより生ずる利益については、事業所得等の各種所得の基因となる行為に付随して生じる場合を除き、原則として、雑所得に区分され所得税の確定申告が必要となります。 | NTA - 暗号資産に関する税務上の取扱いについて read September 2026 |
| Staking and lending rewards | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). The NTA information document has a section on acquiring crypto-assets through mining, staking and lending, but this ledger has quoted only the answers it read in full; no sentence stating the treatment of staking or lending rewards has been read off the document, so nothing is recorded rather than a summary of it. A person reading the Japanese document can lift the sentence and this cell becomes a quote. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Mining | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). The NTA information document has a section on acquiring crypto-assets through mining, staking and lending, but this ledger has quoted only the answers it read in full; no sentence stating the treatment of mining has been read off the document, so nothing is recorded rather than a summary of it. A person reading the Japanese document can lift the sentence and this cell becomes a quote. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Airdrops | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). The NTA information document has a section on acquiring crypto-assets through mining, staking and lending, but this ledger has quoted only the answers it read in full; no sentence stating the treatment of airdrops has been read off the document, so nothing is recorded rather than a summary of it. A person reading the Japanese document can lift the sentence and this cell becomes a quote. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| NFTs | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). The NTA information document has a section on acquiring crypto-assets through mining, staking and lending, but this ledger has quoted only the answers it read in full; no sentence stating the treatment of non-fungible tokens has been read off the document, so nothing is recorded rather than a summary of it. A person reading the Japanese document can lift the sentence and this cell becomes a quote. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| DeFi lending and liquidity | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). The NTA information document has a section on acquiring crypto-assets through mining, staking and lending, but this ledger has quoted only the answers it read in full; no sentence stating the treatment of decentralised finance has been read off the document, so nothing is recorded rather than a summary of it. A person reading the Japanese document can lift the sentence and this cell becomes a quote. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Gifts and inheritance | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). The NTA information document has a section on acquiring crypto-assets through mining, staking and lending, but this ledger has quoted only the answers it read in full; no sentence stating the treatment of gifts or inheritance has been read off the document, so nothing is recorded rather than a summary of it. A person reading the Japanese document can lift the sentence and this cell becomes a quote. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Losses | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). The NTA information document has a section on acquiring crypto-assets through mining, staking and lending, but this ledger has quoted only the answers it read in full; no sentence stating the treatment of losses has been read off the document, so nothing is recorded rather than a summary of it. A person reading the Japanese document can lift the sentence and this cell becomes a quote. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Rate or regime | ただし、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（注） ・ 暗号資産取引に係る帳簿書類の保存がない場合・・・原則として、雑所得（業務に係る雑 所得） | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Holding-period rule | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). No holding period appears: profits from crypto-asset transactions are miscellaneous income in the year they arise. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| Reporting form | NTA does not publish this on the page read here (NTA - 暗号資産に関する税務上の取扱いについて, read September 2026). The index page says an income tax final return is required and offers two calculation worksheets, but names no return form. | NTA - 暗号資産に関する税務上の取扱いについて read September 2026 |
| Filing deadline | NTA does not publish this on the page read here (NTA - 暗号資産に関する税務上の取扱いについて, read September 2026). No filing date appears on the index page. | NTA - 暗号資産に関する税務上の取扱いについて read September 2026 |
| Exemption or allowance | NTA does not publish this on the page read here (NTA - 暗号資産等に関する税務上の取扱いについて（情報）, read September 2026). No exempt amount for crypto-asset gains is recorded here; the 200,000 yen threshold for filing miscellaneous income is a general income tax rule and is not stated on these pages. | NTA - 暗号資産等に関する税務上の取扱いについて（情報） read September 2026 |
| CARF / DAC8 status | NTA does not publish this on the page read here (NTA - 暗号資産に関する税務上の取扱いについて, read September 2026). Neither NTA page mentions the Crypto-Asset Reporting Framework. | NTA - 暗号資産に関する税務上の取扱いについて read September 2026 |
An absence here means we have no quotation, never that the transaction is untaxed.
CARF and DAC8
The OECD's Crypto-Asset Reporting Framework and the EU's DAC8 make crypto-asset service providers report their users' transactions to tax authorities, which then exchange them. Where an authority states its own position, the cell quotes it. The OECD's commitment list is not on this site: oecd.org answers a bot wall, and this site does not publish a list nobody here has read.
NTA does not publish this on the page read here (NTA - 暗号資産に関する税務上の取扱いについて, read September 2026). Neither NTA page mentions the Crypto-Asset Reporting Framework.
Cite or embed this figure
Japan: 4 crypto tax treatments quoted verbatim from the tax authority's own guidance and 12 recorded absences (Taxooor Crypto Tax Index).
Cite as: "Taxooor Crypto Tax Index: Japan", updated 2026-09-08, https://taxooor.com/tax/japan/.
Download the Japan table (CSV), free to reuse with citation.