65-4 伊藤公哉.pwd

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1 Bitcoin MTGOX Satoshi Nakamoto, Bitcoin: A peer-to-peer electronic cash system, last visited Aug. 17, MTGOX MtGox Co., Ltd. MTGOX

2 property See Law library of Congress, Regulation of Bitcoin in Selected Jurisdictions Jan , available at last visited Aug. 17, Lee A. Sheppard, Busting the Bitcoin Myths, 142 TAX NOTES 896, 898 Mar. 3, available at

3 /kousei/syuisyo/186/touh/t htm last visited Aug. 17, available at last visited Aug. 17, Internal Revenue Service I.R.S.. I.R.S. Notice , I.R.B See e.g. ASC Cash receipts and disbursements method, See I.R.C. 446 c 1. I.R.S. Notice

4 property fair market value basis barter transaction Id. at 2 Background. Id. at 4 A 1. I.R.S. Notice A ; See also I.R.C. ; Treas. Reg.. d. I.R.S. Notice A 4; See also I.R.C See generally Vicki Quade, Lawyers Find Market for Bartering Services, A. B. A. J. Apr.. Howard Wiener et al., Chomping at the Bit: U.S. Federal Income Taxation of Bitcoin Transactions, TAX NOTES INT L, Jan.,.

5 from whatever source derived Id. Treas. Reg d 1 ; Rev. Rul , C.B. 60. I.R.S. Notice A 6; See also I.R.C I.R.S. Notice A 7; See also I.R.C. 64, 65; I.R.C. 1221, See I.R.C. 1 h. I.R.S. Notice A 8. I.R.C. 61 a.

6 Glenshaw Glass undeniable accessions to wealth clearly realized complete dominion Treas. Reg a. Real Money Trade United States Government Accountability Office closed-flow hybrid open-flow See U.S. GOV T ACCOUNTABILITY OFFICE, GAO , VIRTUAL ECONOMIES AND CURRENCIES: ADDITIONAL IRS GUIDANCE COULD REDUCE TAX COMPLIANCE RISKS Comm r v. Glenshaw Glass Co., 348 U.S Id. at 431.

7 Fleischer $ $ $ $ $ $ $ $ $ Aleksandra Bal, Stateless Virtual Money in the Tax System, EUR. TAX N 351, 355 July See I.R.C a. See e.g. William R. Davis, ABA Meeting: Questions Remain on Whether Virtual Currency is a commodity, TAX NOTES TODAY May 13, Victor Fleischer, professor of Law, School of Law, University of San Diego. Eric Kroh, More guidance sought on Bitcoin and other virtual currencies, TAX NOTES TODAY Apr.,. I.R.C a.

8 $ $ $ $ $ $ property amount realized See I.R.C. b. See also Treas. Reg discharge of liabilities ; Comm r v. Bruun 309 U.S. 461, gain realized See I.R.C a. gain recognized See I.R.C c.

9 SecondMarket accredited investor Bitcoin Investment Trust Mindi Lowy & Miriam Abraham, Taxation of Virtual Currency, 141 TAX NOTES 649, 650 Nov. 11, IPO 17 CFR Howard Wiener et al., Supra note 27, at 360.

10 Williams $ $ lock-in effect Howard wiener et al., Supra note 27, at 360 n.75. Mark Williams, Executive-in-Residence, Master Lecturer, Boston University School of Management. Bitcoin: Examining the Benefits and Risks for Small Business: Hearing Before the Comm. on Small Business, 113th Cong hereinafter Hearing statement of Mark Williams. Id. at Id. at 16.

11 Williams Silk Road Hearing, supra note 62, at

16 tax haven CRAIG K. ELWELL ET AL., CONG. RESEARCH SERV., R43339, BITCOIN: QUESTIONS, ANSWERS, AND ANALYSIS OF LEGAL ISSUES Id. Id.

(bitcoin) 2013 (1) (2) ( M ) (3) (Satoshi Nakamoto) (4) 20

(bitcoin) 2013 (1) (2) ( M ) (3) (Satoshi Nakamoto) (4) 20 SUMMARY (bitcoin) 2013 2014 3 2014 3 26 4 30 69 70 70 73 74 75 76 77 78 78 79 79 80 81 82 82 82 82 83 83 83 83 (bitcoin) 2013 (1) (2) 2013 2014 3 15 2014 3 ( M ) (3) 2014 3 (Satoshi Nakamoto) (4) 2009