仮想通貨コラム

用語集

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トークン・エコノミー（トークノミクス）とは何か？

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ソウルバウンドトークン（SBT）とは何か？

税金・税制

確定申告

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【2022年】仮想通貨の利益は申告分離課税になる？今後の予想を徹底解説

In November 2022, it is rumored that FTX, a major cryptocurrency exchange, is facing potential bankruptcy. At the time of writing this article (November 10th, 2022), it has not been confirmed whether FTX will go bankrupt or not, but in the meantime, FTX Japan, an exchange used by many Japanese investors, has halted all withdrawals.&nbsp;<img src="https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/FTX_Japan_52426d8086.png" alt="FTX Japan.png" srcset="https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/thumbnail_FTX_Japan_52426d8086.png 245w,https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/small_FTX_Japan_52426d8086.png 500w,https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/medium_FTX_Japan_52426d8086.png 750w,https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/large_FTX_Japan_52426d8086.png 1000w," sizes="100vw">(Reference: <a href="https://ftx.com/jp">FTX Japan</a>'s web page as of November 11th, 2022 at 10AM JST. A warning message states that it has suspended withdrawals).* Additional info:&nbsp; As of November 11th, 2022 at 11AM JST, it appears that FTX Japan has resumed withdrawals.Furthermore, on November 10th, 2022, the Kanto Local Finance Bureau issued an Order to Suspend Business to FTX Japan.(Reference: Kanto Local Finance Bureau "<a href="https://lfb.mof.go.jp/kantou/kinyuu/pagekthp0270000011.html">Administrative Actions against FTX Japan, Inc.(available in Japanese)</a>"）In this article, a tax accountant with expertise in cryptocurrency explains the tax implications when withdrawals are suspended after an exchange faces potential bankruptcy.<h2>Cannot report as loss just because withdrawals are suspended</h2>From a tax perspective, if a cryptocurrency exchange goes bankrupt and your crypto asset holdings at that exchange are damaged, you can report it as "Bad Debt Loss" in the income tax calculation.However, the general consensus seems to be that in the scenario where withdrawals are simply restricted and the investors are not able to transfer funds out (to bank accounts, etc.), you are not able to report it as Bad Debt Loss.This is because what can be reported as Bad Debt Loss is clearly defined under the Japanese tax regulation. Generally, "withdrawals are suspended", by itself, is not a sufficient reason to report Bad Debt Loss.You can only report Bad Debt Loss if it matches the requirements defined in the tax law.<h2>&nbsp;What can be reported as Bad Debt Loss from a tax perspective</h2>This section explains when you can report something as Bad Debt Loss. From a tax perspective, there are two broad requirements: legal and substantive.<figure class="table"><table style="border-color:hsl(0, 75%, 60%);border-style:dotted;"><tbody><tr><td>[Legal Requirements]<ul><li>A company has filed for bankruptcy and the court has approved it in accordance with the Corporate Reorganization Act and the Civil Rehabilitation Act</li><li>There is a non-statutory procedure in place such as the creditors' meeting, mediation by administrative bodies and financial institutions, etc.</li><li>When the debtor has been insolvent for a considerable period of time and the creditor is not able to collect the receivable</li></ul></td></tr></tbody></table></figure>&nbsp;<figure class="table"><table style="border-color:hsl(0, 75%, 60%);border-style:dotted;"><tbody><tr><td>[Substantive Requirements]<ul><li>More than one year has elapsed since the creditor terminated its continuous business relationship with the debtor due to the deterioration of the debtor's assets, solvency, etc.</li><li>Aggregated amount of receivable in one region is less than the amount of expense necessary to collect the receivables from debtors in that region and no payment had been made from the region despite the reminder</li></ul></td></tr></tbody></table></figure>&nbsp;In short, you can report something as bad debt loss if the company has legally gone bankrupt, or has stopped its business for a long period of time (more than a year).If one of the above conditions is met, you can claim tax deductions for bad debt loss for the amount that appears to be unrecoverable.The present case of FTX Japan suspending all withdrawals does not meet the legal nor the substantive requirement, which is why "withdrawals are suspended", by itself, is not a sufficient reason to report Bad Debt Loss.<h2>Tax Return Filing in 2023</h2>The news of FTX's bankruptcy only emerged in early November 2022, and it is expected that either the legal or substantive requirements described above will not be met until around 2023 at the earliest.Therefore, for the FY2022 tax return filing which will take place in 2023, it is likely that you cannot claim tax deductions for the crypto asset holdings in FTX Japan.In the unlikely event that the company goes legally bankrupt during 2022, that would be a different story, but if the situation remains as is without much progress, it is too soon to consider claiming tax deductions for this.&nbsp; &nbsp;<h2>Written by:</h2><img class="image_resized" style="width:25.36%;" src="https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/makai_zeirishi_049fdce8cc.png" alt="makai-zeirishi.png" srcset="https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/thumbnail_makai_zeirishi_049fdce8cc.png 156w,https://pafin-cortex-production.s3.ap-northeast-1.amazonaws.com/small_makai_zeirishi_049fdce8cc.png 500w," sizes="100vw">Murakami Yuichi Certified Public Accountant OfficeYuichi Murakami, CPA and Tax certificateAfter passing the CPA exam, he worked for a major auditing firm, a manufacturer's accounting and finance firm, and an accounting firm before starting his own business.&nbsp; He is a practicing accountant specializing in cryptocurrency, NFT, and blockchains.&nbsp; He is the "魔界の税理士® (trademark registered)", the accountant from the underworld, who actively invests in 魔界/Makai (the deeper areas of cryptocurrency).Twitter<a href="https://twitter.com/Jeanscpa">@Jeanscpa</a>&nbsp;

Following FTX Japan's recent suspension of withdrawals, a tax accountant with expertise explains the tax implications.

FTX Temporarily Halts Withdrawals - Expert Tax Accountant Provides Tax Related Considerations

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仮想通貨大手取引所FTXが一時出金停止！税金関係の注意事項を仮想通貨に精通した税理士が解説！

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NFT（エヌエフティー）の税金とは？利益計算の方法や確定申告について紹介

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分散型科学(DeSci)とは何か？いま注目される理由とは

This is an overview of crypto currency taxes and tax returns for beginners in Japan. Learn the basics and get info on available services to simplify the process.

Taxes on Crypto Currency and How to File Tax Returns  [2022]

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仮想通貨（暗号資産）にかかる税金と確定申告のやり方を解説 【2022年最新版】

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【2020年版】仮想通貨（暗号資産）の確定申告のやり方と未納のリスクを税理士が解説！

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X to Earnとは何か？種類や今後について解説

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仮想通貨のトラベルルールとは？適用後の変更点を解説！

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STEPN(ステップン/ステプン)の税金計算方法とは？確定申告について税理士が解説

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【暗号資産 NFT税制】自民党のふじすえ健三議員、暗号資産税制改正の早急な対応を呼びかける（6/2 財政金融委員会）

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【暗号資産 NFT税制】自民党のふじすえ健三議員、分離課税導入を再び提言（4/19 財政金融委員会）

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【暗号資産やNFTの税制】自民党の藤末健三議員、分離課税にむけて提言 財務金融委員会で質疑応答　省庁へ協力呼びかけ

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暗号資産取引の確定申告、スマホでOK!?

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2021年分 ステップバイステップで自分でできます！仮想通貨の確定申告

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シンボル（XYM）の代表的な取引と損益計算について

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グローバル仮想通貨規制を徹底解説③（米国規制後編・その他）

ブログ

仮想通貨に関するお役立ち情報

トークン・エコノミー（トークノミクス）とは何か？

ソウルバウンドトークン（SBT）とは何か？

【2022年】仮想通貨の利益は申告分離課税になる？今後の予想を徹底解説

仮想通貨大手取引所FTXが一時出金停止！税金関係の注意事項を仮想通貨に精通した税理士が解説！

NFT（エヌエフティー）の税金とは？利益計算の方法や確定申告について紹介

分散型科学(DeSci)とは何か？いま注目される理由とは

仮想通貨（暗号資産）にかかる税金と確定申告のやり方を解説【2022年最新版】

【2020年版】仮想通貨（暗号資産）の確定申告のやり方と未納のリスクを税理士が解説！

X to Earnとは何か？種類や今後について解説

仮想通貨のトラベルルールとは？適用後の変更点を解説！

STEPN(ステップン/ステプン)の税金計算方法とは？確定申告について税理士が解説

【暗号資産 NFT税制】自民党のふじすえ健三議員、暗号資産税制改正の早急な対応を呼びかける（6/2 財政金融委員会）

【暗号資産 NFT税制】自民党のふじすえ健三議員、分離課税導入を再び提言（4/19 財政金融委員会）

【暗号資産やNFTの税制】自民党の藤末健三議員、分離課税にむけて提言財務金融委員会で質疑応答　省庁へ協力呼びかけ

暗号資産取引の確定申告、スマホでOK!?

2021年分ステップバイステップで自分でできます！仮想通貨の確定申告

シンボル（XYM）の代表的な取引と損益計算について

グローバル仮想通貨規制を徹底解説③（米国規制後編・その他）

グローバル仮想通貨規制を徹底解説②（米国規制前編）

グローバル仮想通貨規制を徹底解説①（中国規制）

Featured

Ranking

仮想通貨の確定申告、もっと簡単に。

ブログ

仮想通貨に関するお役立ち情報

トークン・エコノミー（トークノミクス）とは何か？

ソウルバウンドトークン（SBT）とは何か？

【2022年】仮想通貨の利益は申告分離課税になる？今後の予想を徹底解説

仮想通貨大手取引所FTXが一時出金停止！税金関係の注意事項を仮想通貨に精通した税理士が解説！

NFT（エヌエフティー）の税金とは？利益計算の方法や確定申告について紹介

分散型科学(DeSci)とは何か？いま注目される理由とは

仮想通貨（暗号資産）にかかる税金と確定申告のやり方を解説 【2022年最新版】

【2020年版】仮想通貨（暗号資産）の確定申告のやり方と未納のリスクを税理士が解説！

X to Earnとは何か？種類や今後について解説

仮想通貨のトラベルルールとは？適用後の変更点を解説！

STEPN(ステップン/ステプン)の税金計算方法とは？確定申告について税理士が解説

【暗号資産 NFT税制】自民党のふじすえ健三議員、暗号資産税制改正の早急な対応を呼びかける（6/2 財政金融委員会）

【暗号資産 NFT税制】自民党のふじすえ健三議員、分離課税導入を再び提言（4/19 財政金融委員会）

【暗号資産やNFTの税制】自民党の藤末健三議員、分離課税にむけて提言 財務金融委員会で質疑応答 省庁へ協力呼びかけ

暗号資産取引の確定申告、スマホでOK!?

2021年分 ステップバイステップで自分でできます！仮想通貨の確定申告

シンボル（XYM）の代表的な取引と損益計算について

グローバル仮想通貨規制を徹底解説③（米国規制後編・その他）

グローバル仮想通貨規制を徹底解説②（米国規制前編）

グローバル仮想通貨規制を徹底解説①（中国規制）

Featured

Ranking

仮想通貨の確定申告、もっと簡単に。

仮想通貨（暗号資産）にかかる税金と確定申告のやり方を解説【2022年最新版】

【暗号資産やNFTの税制】自民党の藤末健三議員、分離課税にむけて提言財務金融委員会で質疑応答　省庁へ協力呼びかけ

2021年分ステップバイステップで自分でできます！仮想通貨の確定申告