投稿日: 投稿者: 碓井

20190717　仮想通貨会計（H31税制改正）

このブログの中で以前、確か1年ほど前に仮想通貨会計についてまとめた記事を書いたのですが、H31年税制改正によって修正が必要な事項が出てきましたので備忘のため記録します。

丁度1年前の記事、20180717の仮想通貨会計のブログでの以下の部分、修正です。

【法人税上の取り扱い】

・基本的な考え方として外貨取引を想定している

→H31税制改正：基本的な考え方として売買目的有価証券を想定している

・仮想通貨は期末評価しない（税務通信3490号）←会計と違うところ。つまり評価損益は加減算が必要。

→H31税制改正：仮想通貨は期末時価評価する。評価損益は当期の損益として認識する。

上記改正はH31年4月1日以降終了事業年度から適用が開始されます。ただし経過措置として、会計上仮想通貨の時価評価を行っていない法人で、直近の事業年度がH31年4月1日以前から開始している場合には、その事業年度については期末時価評価及び評価損益の法人税法上の益金・損金算入は見送れます。

根拠条文は法人税法61条2項、3項です。

なおこの他にも、仮想通貨の法人税法の改正として以下2点が加わりました（正式に決まったといった方が正しいですが）。

・仮想通貨の譲渡原価は総平均法もしくは移動平均法とする（法定算出方法は移動平均法）

・仮想通貨を譲渡する場合には、譲渡契約日を譲渡日をみなす

所得税法については期末時価評価はありませんが、仮想通貨の譲渡原価の計算方法は法人税法と同じく総平均法もしくは移動平均法となりました。ただし、法定算出方法は総平均法であり、法人税とは異なります。

Dear Anne,

I need to update the information about the treatment of virtual currency in Japanse tax law.

At once, July 17th, 2018, I wrote about the accounting and tax treatment of virtual currency in my blog. However, the tax treatment was changed due to the new tax law. This new treatment will be applicable from the financial period which ends on or after April 1st, 2019.

As an accounting treatment, when the company has virtual currency, they need to recognize evaluation profit/loss at the end of the period using fair market value (this is the same as 2018).

And, this is the same treatment as tax low as well. This treatment seems to be as same as Trading securities, not the Foreign currency (in my last blog in 2018, I wrote that “as same as Foreign currency”, but changed).

Above the point is the big change from the past.

This treatment will be applicable from the financial period which ends on or after April 1st, 2019. However, if the current financial period started before April 1st, 2019, and the company does not evaluate the virtual currency at the end of the period in accounting, they do not need to apply this change in this current period.

Thanks.

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