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.

“20190717 仮想通貨会計(H31税制改正)” への59件の返信

  1. I will right away seize your rss as I can’t
    in finding your e-mail subscription hyperlink
    or newsletter service. Do you’ve any? Kindly allow me recognize
    so that I may subscribe. Thanks. asmr 0mniartist

  2. I’ve been browsing online more than 2 hours today, yet I never found any interesting article like yours.
    It’s pretty worth enough for me. In my view, if all web owners and bloggers made good
    content as you did, the web will be a lot more useful than ever before.
    asmr 0mniartist

  3. obviously like your web-site but you have to test the spelling on several of your posts.
    Several of them are rife with spelling issues
    and I find it very troublesome to tell the truth nevertheless I’ll surely
    come back again. 0mniartist asmr

  4. I do not even know how I ended up here, but I thought this post was great.
    I don’t know who you are but definitely you are going to a famous
    blogger if you aren’t already 😉 Cheers! asmr 0mniartist

  5. Simply desire to say your article is as surprising. The clearness
    on your publish is simply excellent and i can suppose you’re an expert in this subject.
    Well together with your permission let me to grab
    your feed to keep up to date with forthcoming post.
    Thank you 1,000,000 and please keep up the rewarding work.

    0mniartist asmr

  6. Thanks for one’s marvelous posting! I genuinely enjoyed reading it,
    you are a great author.I will always bookmark your blog and will come back from now on. I
    want to encourage you to ultimately continue your great work, have a nice afternoon!
    0mniartist asmr

  7. When I originally commented I clicked the “Notify me when new comments are added” checkbox
    and now each time a comment is added I get several emails with the same comment.
    Is there any way you can remove people from that service?
    Bless you!

  8. An impressive share! I’ve just forwarded this onto a coworker who was
    conducting a little research on this. And he actually bought me lunch because I found it for him…
    lol. So let me reword this…. Thank YOU for the meal!!
    But yeah, thanx for spending time to talk about this topic here on your internet site.

  9. What’s Going down i’m new to this, I stumbled upon this I have
    discovered It positively helpful and it has helped
    me out loads. I’m hoping to give a contribution & help other users like its helped me.
    Good job.

  10. Hey! Someone in my Myspace group shared this site with us so I came
    to check it out. I’m definitely enjoying the information. I’m book-marking and will be tweeting this to my
    followers! Wonderful blog and great style and design.

  11. Thanks for every other informative website. Where else
    may just I get that type of info written in such an ideal method?

    I’ve a mission that I’m just now running on, and I have been on the glance out for such information.

  12. Hiya! I know this is kinda off topic however ,
    I’d figured I’d ask. Would you be interested in exchanging links or maybe guest
    writing a blog article or vice-versa? My blog goes over a lot of the same
    subjects as yours and I believe we could greatly benefit from each other.

    If you’re interested feel free to send me an email.
    I look forward to hearing from you! Wonderful blog by the way!

  13. Hi! I know this is kinda off topic however I’d figured I’d ask.
    Would you be interested in trading links or maybe
    guest writing a blog article or vice-versa? My site goes over
    a lot of the same topics as yours and I feel we could greatly benefit
    from each other. If you might be interested feel free to send me an email.
    I look forward to hearing from you! Great blog by the way!

  14. Howdy! I could have sworn I’ve been to this blog before but after browsing
    through some of the post I realized it’s new
    to me. Anyhow, I’m definitely happy I found it and I’ll be bookmarking and checking back often!

  15. hey there and thank you for your information – I have definitely picked up something
    new from right here. I did however expertise a few technical issues using this site, since I experienced to reload the site a lot of times
    previous to I could get it to load properly. I had been wondering if your
    web hosting is OK? Not that I’m complaining, but sluggish loading instances
    times will very frequently affect your placement in google and could damage your quality score if advertising and marketing
    with Adwords. Anyway I’m adding this RSS to
    my e-mail and could look out for much more of
    your respective exciting content. Make sure you update this again soon.

  16. You actually make it seem so easy with your presentation but I find this topic to be actually something that I think I would
    never understand. It seems too complex and extremely broad for me.
    I’m looking forward for your next post, I will try to get the
    hang of it!

  17. Write more, thats all I have to say. Literally, it seems as though you relied on the video to make
    your point. You obviously know what youre talking about, why waste your
    intelligence on just posting videos to your blog when you could be giving us something informative to read?

  18. Hello there I am so excited I found your web site, I really found
    you by error, while I was researching on Bing for
    something else, Nonetheless I am here now and
    would just like to say thanks for a tremendous post and a all round enjoyable blog (I also love the theme/design),
    I don’t have time to browse it all at the moment but I have bookmarked it and also
    included your RSS feeds, so when I have time I will be
    back to read more, Please do keep up the superb work.

  19. I really like your blog.. very nice colors & theme.
    Did you design this website yourself or did you hire someone to do
    it for you? Plz answer back as I’m looking to create my own blog and would like to know where u got this from.
    appreciate it

  20. Thank you for some other magnificent article. Where else may anybody get that
    kind of info in such a perfect method of writing?
    I have a presentation subsequent week, and I’m on the search for such info.

コメントを残す

メールアドレスが公開されることはありません。 * が付いている欄は必須項目です