Curriculum and overview

• Date and time：Wednesday, January 31, 2018 17: 00 – 19: 00
• Place：Anderson · Mori · Tomonogani Law Office

• Panel Discussion “On the Storage Status of Virtual Currency”

Panel Discussion “On the Storage Status of Virtual Currency”

(Okuyama)
In the beginning, I think whether the way of being picked up in the media etc. is the tone that is over in the aspect of technology, but my opinion is whether it is safe because it is multi-sig, for example, one person in charge has the key If you know everything, the meaning of multisig gets lost, so that it is possible to limit the personal computer that can enter even single sig, input operation at the isolated place, and pass the check system when passing through the internet packet If you are building up to the situation, we feel that it is not even a single-sigued mechanism should be hit.
Also, as it is a cold wallet, there is a story about whether it is 100% safe, and if there is a situation where a secret key is brought out, it is not boasting 100% safety with cold wallet.
Of course, it is safer to take correspondence of multi-sig with cold wallet, but if it says whether it is absolutely OK, I think that it is not such a thing.

I think that it seems that it only sees the story of safety measures on the technical side, but I think that it is not limited to that aspect alone.
I think that there are many issues such as whether human safety measures were taken or whether flows were not flowing from the outside of the Internet to deposit processing.
I think that the technical aspect is important but I think that it is only a field, I think that it is more important to discuss the problem of the overall company’s internal control system and business execution system.
Moreover, I think that it is better to think about it as feeling that introduction of technical function in executing the internal control system is a feeling, but I would like to hear opinions about this area.

(Mr. Sansa)
Although we are not engaged in virtual currency exchange business, we are a securities company, we handle customer’s money and beneficiary treatment of securities and keep investors’ securities.
I think that it is an obligation to preserve your property more than anything.

(Mr. Jonathan)
When considering considering listing a new currency, we have a policy of first establishing a safe management method and bringing it to listing.
For example, if there is circumstance that it can be managed only with hot wallet, it takes the stance of not listing in the first place.
To that, plus the policies inside our company in the operation of cold, we made a policy inside our company, who was supposed to manage the key, how to manage the key, assumed all the dangerous situations, In addition, in some cases I think that it is the greatest proposition of the virtual currency exchange business operator to make sure the security measures of the multisig perfectly · · ·

(Mr. Saito)
I believe that the incident that occurred this time is a risk which is held anywhere in a virtual currency exchange trader.
On the other hand, we are also considering how to manage the virtual currency, but it is very important how we manage the work position and flow.
Certainly, there are times when you need to use the issue of single sign or multisig, the issue of hot wallet or cold wallet, hardware wallet, but it is only one of element technologies to the last, what is important Whether you are monitoring business and business in such a way and finally putting it in regulation and putting it in the bylaws and manuals so that you can manage the project in a form that can be objectively evaluated, It is necessary to go …

(Mr. Kamori)
We believe that we and other business operators must understand this problem.
We are 100% cold wallet.
We do not handle virtual currency without cold wallet.
For discussion on multi-sig or single-sig, for example, because only Ethernet has single signaling, it is impossible to do all of the Ethernet-based tokens …

・・・

(Okuyama)
In summary, the block chain network is indispensable for the future innovation of IT, and I believe that the virtual currency is a very important power source for operating a block chain network, In order for the digital society to evolve, I think that it is very necessary that the solid virtual currency market itself develops soundly.
On the other hand, as the market grows so far, the side of money becomes very big, and the development of the block chain itself is hopeless, but what kind of system the money keepers faces with I think that it is necessary to firmly promote self-regulation as to what attitude they will face …

(Overall data is released only to associate members)

「仮想通貨取引に伴う個人の納税について」

澤公認会計士事務所　公認会計士・税理士　澤 昭人 氏

　個別の税務処理についてお話をするわけではありませんので、あくまで一般論をお話しさせていただきます。個別の取引については顧問税理士がおられるでしょうから、そちらのほうにお尋ねください。
　仮想通貨に関する個人の税務処理ですが、去年、タックスアンサーで情報が出て仮想通貨に関する税金関係が分かったという報道が多くあったかと思います。
　このタックスアンサーですが、ビットコインは課税の対象になると書いてあります。
　そこから生じる損益は、事業所得等に当てはまる場合は除いて原則として雑所得に区分されます。
　その次に、個人課税情報（国税庁個人課税課）『仮想通貨に関する所得の計算方法等について（情報）』が発表されました。
これで仮想通貨の所得計算はどのようにやるのかが明らかになりました。
　この二つの情報は法的な意味が分からないと、これに従って所得の計算をするという意味合いが分かりませんので、まずはタックスアンサーと個人課税情報の意味合いを考えていただきたいと思います。

　個人が財産権を剝奪されて税金を課されるというのは、憲法84条の租税法律主義からきています。
　憲法84条は新たな租税を課す場合は、必ず法律の定めによることを条件としており、この憲法84条が定めるものは一般的に租税法律主義と言われ、必ず法律によらなければ課税することはできません。
　これをもう少し明確にすると、課税要件法定主義、課税要件明確主義というものになり、そのような場合に課税されるかを全て法定しなければならず、明確に書かれていなければならないというものです。
　新たに税金を課す場合は必ず法律で要件を作り、しかも、明確な要件を作って課税しなければいけないということです・・・

・・・

　仮想通貨で儲かったのに確定申告で一文無しにというのもよく聞きます。
　例えば、@5万円で10ビットコインを購入し、その10ビットコインを@200万円で売却しました。
　でも、少し下がったので@180万円で10ビットコインを買い戻し、翌年になってさらに下がったので10ビットコインを@80万円で損切りしました。
　損切りしたのでお金は800万しかないのですが、このときに前年度の課税所得は1950万になりますので、大体1000万くらいの所得税が持っていかれてしまうのです。
　損切りした800万円は手元にあるけれども全部税金で持っていかれてしまうことが起きるのかというと、税務というのは期間損益計算ですから個人所得の場合はカレンダーどおり12月で一旦区切り、そこで税金をかけることになります。
　投資教育が日本ではなかなか進んでいないというのもあるのですが、期間損益計算というのは投資をするのであれば当たり前の話なので、そのような当たり前なリテラシーをきちんと身に付けてやるべきだと思います。
　仮想通貨はこれからさらに発展していくことを私も祈っていますが、税金に対する考えというのものこの協会で普及させることも必要なのかと思っております。
　これで私のご説明を終了させていただきます。

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