{"id":7368,"date":"2019-10-16T14:33:21","date_gmt":"2019-10-16T05:33:21","guid":{"rendered":"https:\/\/www.aerial-p.com\/media\/?p=7368"},"modified":"2021-07-21T15:33:12","modified_gmt":"2021-07-21T06:33:12","slug":"irs-new-guideline","status":"publish","type":"post","link":"https:\/\/aerial-p.com\/media\/irs-new-guideline.html","title":{"rendered":"IRS\uff08\u7c73\u56fd\u6b73\u5165\u5e81\uff09\u304c\u65b0\u305f\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u516c\u8868\u3000\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306a\u3069\u306e\u53d6\u308a\u6271\u3044\u304c\u660e\u78ba\u5316"},"content":{"rendered":"<div class=\"theContentWrap-ccc\"><p>IRS\uff08\u7c73\u56fd\u6b73\u5165\u5e81\uff09\u304c2014\u5e74\u4ee5\u6765\u306f\u3058\u3081\u3066\u4eee\u60f3\u901a\u8ca8\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5185\u5bb9\u306e\u4e2d\u3067\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306b\u3064\u3044\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306a\u3069\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u4e00\u90e8\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#IRS\">IRS\u306b\u3088\u308b\u4eee\u60f3\u901a\u8ca8\u7a0e\u52d9\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u5185\u5bb9<\/a><\/li><li><a href=\"#i\">\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u53b3\u3057\u3044\u610f\u898b\u3082<\/a><\/li><li><a href=\"#i-2\">\u65e5\u672c\u306e\u4eee\u60f3\u901a\u8ca8\u7a0e\u5236<\/a><\/li><li><a href=\"#i-3\">\u307e\u3068\u3081<\/a><\/li><li><a href=\"#i-4\">\u4eee\u60f3\u901a\u8ca8\u306e\u78ba\u5b9a\u7533\u544a\u3092\u7c21\u5358\u306b\u7d42\u308f\u3089\u305b\u308b\u65b9\u6cd5<\/a><\/li><\/ul><\/div>\n<h2><span id=\"IRS\">IRS\u306b\u3088\u308b\u4eee\u60f3\u901a\u8ca8\u7a0e\u52d9\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u5185\u5bb9<\/span><\/h2>\n<p>\u4eca\u56deIRS\uff08\u7c73\u56fd\u6b73\u5165\u5e81\uff09\u306f\u516c\u8868\u3057\u305f<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/frequently-asked-questions-on-virtual-currency-transactions\" rel=\"noopener\" target=\"_blank\">\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u306e\u4e2d\u3067\u3001\u3053\u308c\u307e\u3067\u660e\u78ba\u3067\u306a\u304b\u3063\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306e\u4e00\u90e8\u3092\u660e\u78ba\u5316\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306fQ&#038;A\u5f62\u5f0f\u3067\u4eee\u60f3\u901a\u8ca8\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3044\u304f\u3064\u304b\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4e2d\u3067\u4e3b\u306a\u5185\u5bb9\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u660e\u78ba\u5316\u3055\u308c\u305f\u4e3b\u306a\u9805\u76ee<\/strong><\/p>\n<ul>\n<li>\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306b\u3088\u3063\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u3001<span class=\"keiko_y\">\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u767a\u751f<\/span>\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u307e\u308c\u308b<\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u305d\u306e<strong>\u901a\u8ca8\u3092\u53d6\u5f97\u3059\u308b\u306b\u3042\u305f\u308a\u8981\u3057\u305f\u91d1\u984d\u306e\u7dcf\u984d<\/strong>\u3068\u306a\u308b\uff08\u624b\u6570\u6599\u306a\u3069\u3092\u542b\u3080\uff09<\/li>\n<li>\u81ea\u5206\u304c\u5229\u7528\u3057\u3066\u3044\u308b\u53d6\u5f15\u6240\u30fb\u30a6\u30a9\u30ec\u30c3\u30c8\u9593\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u79fb\u52d5\u3067\u306f\u3001<strong>\u640d\u76ca\u306f\u767a\u751f\u3057\u306a\u3044<\/strong><\/li>\n<li>\u4eee\u60f3\u901a\u8ca8\u306e\u4fdd\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u3001<strong>\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u304b\u30891\u5e74\u3088\u308a\u9577\u304f\u4fdd\u6709\u3059\u308b\u3068\u7a0e\u984d\u304c\u4f4e\u304f\u306a\u308b<\/strong><\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u4ed6\u306b\u3082\u3001\u5168\u90e8\u3067\u4eee\u60f3\u901a\u8ca8\u7a0e\u52d9\u306b\u95a2\u3059\u308b43\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066Q&#038;A\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u4eee\u60f3\u901a\u8ca8\u306e\u58f2\u5374\u306a\u3069\u306b\u3088\u308b\u6240\u5f97\u306b\u306f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u304c\u767a\u751f\u3057\u3001\u4eee\u60f3\u901a\u8ca8\u30921\u5e74\u3088\u308a\u9577\u304f\u4fdd\u6709\u3059\u308b\u3068\u7a0e\u7387\u304c\u5909\u5316\u3059\u308b\u3068\u3044\u3046\u70b9\u304c\u3001\u65e5\u672c\u3068\u306f\u5927\u304d\u304f\u3053\u3068\u306a\u308a\u307e\u3059\uff08\u65e5\u672c\u3067\u306f\u4eee\u60f3\u901a\u8ca8\u306b\u3088\u308b\u6240\u5f97\u306f\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b\uff09\u3002<\/p>\n<h2><span id=\"i\">\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u53b3\u3057\u3044\u610f\u898b\u3082<\/span><\/h2>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3064\u3044\u3066\u3001\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30b7\u30f3\u30af\u30bf\u30f3\u30af\u306e<a href=\"https:\/\/coincenter.org\/entry\/irs-cryptocurrency-guidance-answers-some-questions-while-raising-messy-new-ones\" rel=\"noopener\" target=\"_blank\">Coincenter<\/a>\u304c\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u554f\u984c\u70b9\u3092\u6307\u6458\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3082\u3057\u3001\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u3084\u30a8\u30a2\u30c9\u30ed\u30c3\u30d7\u3067\u4eee\u60f3\u901a\u8ca8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u767a\u751f\u3057\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7b2c\u4e09\u8005\u304c\u4eee\u60f3\u901a\u8ca8\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u901a\u77e5\u3059\u308b\u3053\u3068\u306a\u304f\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u30fb\u30a8\u30a2\u30c9\u30ed\u30c3\u30d7\u306b\u3088\u3063\u3066\u4eee\u60f3\u901a\u8ca8\u3092\u4ed8\u4e0e\u3057\u305f\u5834\u5408\u3001<strong>\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306f\u6c17\u3065\u304b\u306c\u3046\u3061\u306b\u6240\u5f97\u304c\u767a\u751f\u3057\u3001\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b<\/strong>\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u70b9\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-2\">\u65e5\u672c\u306e\u4eee\u60f3\u901a\u8ca8\u7a0e\u5236<\/span><\/h2>\n<p>\u65e5\u672c\u3067\u306f2017\u5e74\u306e\u6bb5\u968e\u3067\u56fd\u7a0e\u5e81\u3088\u308a\u3001\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u3067\u306e\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u660e\u78ba\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3082\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306b\u3088\u3063\u3066\u65b0\u305f\u306b\u8a95\u751f\u3057\u305f\u901a\u8ca8\u306b\u306f\u305d\u306e\u6642\u70b9\u3067\u306f\u53d6\u5f15\u76f8\u5834\u304c\u5b58\u5728\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u751f\u3058\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cfc\u5165\u3057\u305f\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3055\u308c\u3066\u304a\u308a\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u305d\u306e\u652f\u6255\u5bfe\u4fa1\u306b\u624b\u6570\u6599\u7b49\u306e\u4ed8\u968f\u8cbb\u7528\u3092\u52a0\u7b97\u3057\u305f\u984d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5206\u304c\u5229\u7528\u3059\u308b\u53d6\u5f15\u6240\u30fb\u30a6\u30a9\u30ec\u30c3\u30c8\u9593\u3067\u306e\u9001\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u898b\u89e3\u306f\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u81ea\u8eab\u306e\u8cc7\u7523\u5185\u3067\u4eee\u60f3\u901a\u8ca8\u3092\u79fb\u52d5\u3057\u3066\u3044\u308b\u306e\u307f\u3067\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u3092\u7372\u5f97\u3057\u3066\u3044\u308b\u8a33\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u306f\u767a\u751f\u3057\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u56fd\u7a0e\u5e81<\/strong><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/171127\/01.pdf\" rel=\"noopener\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_02.pdf\" rel=\"noopener\" target=\"_blank\">\u4eee\u60f3\u901a\u8ca8\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a><\/p>\n<h2><span id=\"i-3\">\u307e\u3068\u3081<\/span><\/h2>\n<p>\u4eca\u56de\u306eIRS\u306b\u3088\u308b\u4eee\u60f3\u901a\u8ca8\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u516c\u8868\u3067\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306a\u3069\u3001\u554f\u984c\u70b9\u3082\u3044\u304f\u3064\u304b\u6b8b\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eee\u60f3\u901a\u8ca8\u306f2017\u5e74\u306e\u4fa1\u683c\u9ad8\u9a30\u306b\u3088\u3063\u3066\u3001\u6025\u901f\u306b\u5229\u7528\u8005\u304c\u5897\u3048\u305f\u305f\u3081\u3001\u30a2\u30e1\u30ea\u30ab\u3092\u542b\u3081\u3001\u591a\u304f\u306e\u56fd\u3067\u7a0e\u5236\u304c\u6574\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3059\u3002\u307e\u305f<strong>\u65e5\u672c\u3067\u3082\u3001\u4eee\u60f3\u901a\u8ca8\u7a0e\u5236\u306e\u6539\u6b63\u304c\u9032\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u306b\u6ce8\u610f\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<h2 class=\"cta_copy\"><span id=\"i-4\"><span>\u4eee\u60f3\u901a\u8ca8\u306e\u78ba\u5b9a\u7533\u544a\u3092\u7c21\u5358\u306b\u7d42\u308f\u3089\u305b\u308b\u65b9\u6cd5<\/span><\/span><\/h2>\nAerial Partners\u3067\u306f\u4eee\u60f3\u901a\u8ca8\u306e\u78ba\u5b9a\u7533\u544a\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9Guardian\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\uff01<\/p>\n<ol>\n<li><span class=\"keiko_y\">\u7d2f\u8a08\u30b5\u30dd\u30fc\u30c8\u5b9f\u7e3eNo.1<\/span><\/li>\n<li><span class=\"keiko_y\">\u8a08\u7b97\u304b\u3089\u7533\u544a\u307e\u3067\u30d5\u30eb\u30b5\u30dd\u30fc\u30c8<\/span><\/li>\n<li><span class=\"keiko_y\">\u53d6\u5f15\u6240\u306e\u3057\u3070\u308a\u306a\u3057<\/span><\/li>\n<\/ol>\n<p>\u21d2<strong><a href=\"https:\/\/www.aerial-p.com\/guardian?utm_source=CTA&amp;utm_medium=content-text&amp;utm_campaign=irs-new-guideline\u201d rel=\"noopener\" target=\"_blank\">\u7121\u6599\u304b\u3093\u305f\u3093\u898b\u7a4d\u3082\u308a\u3092\u3059\u308b<\/a><\/strong><\/a><\/p>\n<div style=\"text-align:center;\">\n<a href=\"https:\/\/www.aerial-p.com\/guardian?utm_source=CTA&amp;utm_medium=content-text&amp;utm_campaign=irs-new-guideline\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.aerial-p.com\/media\/wp-content\/uploads\/2019\/10\/guardian2019ad.png\" alt=\"\" width=\"300\" height=\"250\" class=\"alignnone size-medium wp-image-5407\" \/><\/a>\n<\/div>\n<div class=\"btn-wrap aligncenter big rich_pink\"><a href=\"https:\/\/www.aerial-p.com\/guardian?utm_source=CTA&amp;utm_medium=content-text&amp;utm_campaign=irs-new-guideline\u201d target=\"_blank\" rel=\"noopener\">\u7121\u6599\u304b\u3093\u305f\u3093\u898b\u7a4d\u3082\u308a\u3092\u3059\u308b<\/a><\/div>\n\n<\/div>","protected":false},"excerpt":{"rendered":"<p>IRS\uff08\u7c73\u56fd\u6b73\u5165\u5e81\uff09\u304c2014\u5e74\u4ee5\u6765\u306f\u3058\u3081\u3066\u4eee\u60f3\u901a\u8ca8\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5185\u5bb9\u306e\u4e2d\u3067\u30cf\u30fc\u30c9\u30d5\u30a9\u30fc\u30af\u306b\u3064\u3044\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306a\u3069\u3001\u4eee\u60f3\u901a\u8ca8\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u4e00\u90e8\u660e\u78ba\u5316\u3055\u308c\u307e\u3057\u305f\u3002 \u76ee\u6b21IRS\u306b\u3088\u308b\u4eee\u60f3&#8230;<\/p>\n","protected":false},"author":13,"featured_media":7371,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/posts\/7368"}],"collection":[{"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/comments?post=7368"}],"version-history":[{"count":8,"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/posts\/7368\/revisions"}],"predecessor-version":[{"id":9223,"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/posts\/7368\/revisions\/9223"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/media\/7371"}],"wp:attachment":[{"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/media?parent=7368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/categories?post=7368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aerial-p.com\/media\/wp-json\/wp\/v2\/tags?post=7368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}