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

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1 SUMMARY (bitcoin)

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

3 P2P (Peer to Peer: (Peer ) ) (5) ( BTC ) ( ) (6) ( ) (7) (8) ( ) P2P 100 nonce nonce 10 71

4 nonce (proof of work) (mining) (miner) 2140 (2100 BTC) (9) 1200 BTC (block chain) P2P P2P (wallet: ) ( ) 72

5 30 P2P 10 (10) M ( ) ( ) M PayPal (11) M (12) (commodity: ) 1BTC BTC= Satoshi (13) 1BTC IRS 73

6 (Government Accountability Organization: GAO) (14) IRS GAO (15) GAO (16) (17) (Barter) (18) Investor Trader Dealer (19) (20) EU (21) (22) (23) 2014 (24) 74

7 (25) ( ) ( ) (26) ( ) 26 3 (27) ( ) ( ) 75

8 (28) ( ) 3 4 (29) (30) 2 (31) ( ) (32) ( ) (33) (34) (35) 2 (36) (37) 50 (38)

9 (39) Suica (40) (JR ) ( ) ( ) (41) ( ) (42) (43) (44) (45) (46) (47) ( ) 77

10 ( ) (48) ( ) (49) (50) ( ) (51) (52) ⑴ ⑵ (53) 78

11 (54) ⑵ (55) (56) ⑵ (57) ⑵ (58) 79

12 (59) (60) (61) (62) (63) (64) ⑴ (65) (66) (67) (68) 80

13 (69) (70) (71) 10 (72) (73) (74) (75) (76) (77) (78) (79) 81

14 (80) M 5 2 M (81) BTC China (82) (83) 82

15 2 P2P P2P IP IP WiFi IP ⑵ (84) (HMRC) (85) IRS

16 (86) (property) ( ) 5 ⑴ ( ) 6 ⑸ (1) How Will the IRS Tax Bitcoin (2) Capital Gains on Bitcoin and other Crypto Currencies (3) html (4) aper.pdf P2P (5) Peer to Peer (6) 3%82%B8%E3%82%BF%E3%83%AB%E7%B D%B2%E5%90%8D (7) 3%83%83%E3%82%B7%E3%83%A5%E9%9 6%A2%E6%95%B0 84

17 (8) E9%96%8B%E9%8D%B5%E6%9A%97%E5%8 F%B7 (9) FAQ (10) Bitcoin ( ) (11) mplx= PayPal (12) Bitcoin> (13) (14) VIRTUAL EONOMIES AND CURRENCIE S Additional IRS Guidance Could Reduce T ax Compliance Risks (15) 14 Appendix I: Comments from the Internal Revenue Service (16) Wiener, Howord; Zelnik, Jonathan; Tarshish, Israel; Rogers, Michael chomping at the Bit: U.S. Federal Income Taxation of Bitcoin Transactions Tax Notes International (Jan.27, 2014). (17) 16 4 (18) (19) (20) (21) _Law_Library_of_Congress_Bitcoin_j urisdictional_survey.pdf Regulation of Bitcoin in Selected Jurisdictions Alderney Argentina Australia Belgium Brazil Canada Chile China Croatia Cyprus Denmark Estonia European Union Finland France Germany Greece Hong Kong Iceland India Indonesia Ireland Israel Italy Japan Malaysia Malta Netherlands New Zealand Nicaragua Poland Portugal Russia Singapore Slovenia Spain South Korea Taiwan Thailand Turkey United Kingdom January 2014 (22) nvisningar/inkomstbeskattning_av_personkun der/inkomstbeskattning_av_virtuella_valuto r% %29 Startsida > Detaljerade skatteanvisningar > Inkomstbeskattning av personkunder > Inkomstbeskattning av virtuella valuator ( > > > ) (23) uidance-on-bitcoins / Singapore issues tax guidance on Bitcoins. (24) x?id=15471 For companies > Preparing tax computation > What is Taxable Income > Income Tax Treatment of Virtual Currencies (25) x?id=2276#sale_of_virtual_currency GST > For GST-registered businesses > Charge & Claim GST > Essential GST information for business sectors > e-commerce (26) nnt-bitcoins-als-privates-geld-an ht ml Deutschland erkennt Bitcoins als privates Geld ( ) (27) sei/syuisyo/186/toup/t pdf (28) Limited Liability company ⑵ (29) 85 (30)

18 (31) 7 2 (32) aisanken.html HOME > > > > (33) 2 (34) 66 (35) 18 (36) 2 (37) 61 (38) (39) 1 (40) 2 3 ( ) (41) 6 ( ) (42) ( 2013) (43) 57 (44) 19 (45) ( 37.8) ( ) ( ) ( ) ( ) (46) ⑴ ⑵ ⑶ ⑷ (47)

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22 31 14 (82) -exchange-halts-deposits-price-crashes-by-half/ (83) V20C13A7HR0A00/ (84) 4 1 (85) htm Revenue & Customs Brief 09/14 Tax treatment of activities involving Bitcoin and other similar cryptocurrencies (86) al-currency-guidance IRS Virtual Currency Guidance: Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transaction Apply 90

65-4 伊藤公哉.pwd

65-4 伊藤公哉.pwd Bitcoin MTGOX Satoshi Nakamoto, Bitcoin: A peer-to-peer electronic cash system, https://bitcoin.org/bitcoin.pdf last visited Aug. 17, 2014. MTGOX MtGox Co., Ltd. MTGOX property See Law library of Congress,