{"id":325034,"date":"2022-07-05T17:24:54","date_gmt":"2022-07-05T09:24:54","guid":{"rendered":"https:\/\/law.asia\/?p=325034"},"modified":"2025-03-19T10:44:51","modified_gmt":"2025-03-19T02:44:51","slug":"taxing-time-crypto-assets","status":"publish","type":"post","link":"https:\/\/law-asia.visibleone.dev\/ja\/taxing-time-crypto-assets\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u4ee3\u3078"},"content":{"rendered":"

\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

\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

\"Shahid<\/a>
Shahid Khan<\/strong>
\u30b7\u30cb\u30a2\u30d1\u30fc\u30c8\u30ca\u30fc
Kochhar & Co.<\/figcaption><\/figure>\n

\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

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

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

\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

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

\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

\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

\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

Shahid Khan\u306fKochhar & Co\u306e\u30b7\u30cb\u30a2\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3059\u3002<\/em><\/span><\/strong><\/p>\n

\"tariffs\"<\/p>\n

Kochhar & Co<\/a>
\n\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc\uff08\u672c\u793e\uff09\uff1a<\/strong>
\nSuite # 1120 -21, 11th Floor, Tower \u2013 A
\nDLF Towers, Jasola District Center
\nJasola \u2013 110 025, India<\/p>\n

\u30a4\u30f3\u30c9\u4e8b\u52d9\u6240: <\/strong>
\nNew Delhi, Mumbai, Bengaluru, Chennai, Gurugram and Hyderabad<\/p>\n


\n\u6d77\u5916\u4e8b\u52d9\u6240:<\/strong>
\nDubai, Singapore, Chicago and Jeddah<\/p>\n

\u9023\u7d61\u5148\u306e\u8a73\u7d30:
\n\u96fb\u8a71:+91 11 4111 5222, +91 11 4312 9300
\nE\u30e1\u30fc\u30eb:<\/p>\n

delhi@kochhar.com
\ninfo@kochhar.com<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"

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