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 70
P2P (Peer to Peer: (Peer ) ) (5) ( BTC ) ( ) (6) ( ) (7) (8) ( ) P2P 100 nonce nonce 10 71
nonce (proof of work) (mining) (miner) 2140 (2100 BTC) (9) 1200 BTC (block chain) P2P P2P (wallet: ) ( ) 72
30 P2P 10 (10) M ( ) ( ) M PayPal (11) M (12) (commodity: ) 1BTC 2014 3 100 1BTC=100000000Satoshi (13) 1BTC 1 2014 1 IRS 73
(Government Accountability Organization: GAO) 2013 5 (14) IRS GAO (15) 2014 1 GAO (16) (17) (Barter) (18) Investor Trader Dealer (19) (20) 2014 1 40 EU (21) (22) 2013 8 (23) 2014 (24) 74
(25) ( ) ( ) (26) ( ) 26 3 (27) ( ) ( ) 75
(28) ( ) 3 4 (29) (30) 2 (31) ( ) (32) ( ) (33) (34) (35) 2 (36) (37) 50 (38) 2060 76
(39) Suica (40) (JR ) ( ) ( ) (41) ( ) (42) (43) (44) (45) (46) (47) ( ) 77
( ) (48) ( ) (49) (50) ( ) (51) (52) ⑴ ⑵ (53) 78
(54) ⑵ (55) (56) ⑵ (57) ⑵ (58) 79
(59) (60) (61) (62) (63) (64) ⑴ (65) (66) (67) (68) 80
(69) (70) (71) 10 (72) (73) (74) (75) (76) (77) (78) (79) 81
(80) M 5 2 M (81) BTC China (82) (83) 82
2 P2P P2P IP IP WiFi IP ⑵ (84) 2014 3 3 (HMRC) (85) IRS 2014 25 83
(86) (property) ( ) 5 ⑴ ( ) 6 ⑸ (1) http://online.wsj.com/news/articles/sb10001 424052702304773104579268322915488180 How Will the IRS Tax Bitcoin (2) https://bitcointaxes.info/ Capital Gains on Bitcoin and other Crypto Currencies (3) http://jp.wsj.com/article/sb10001424052702 304227204579410633485090734.html 2014 2 28 65 (4) http://www.bitcoin.co.jp/docs/satoshiwhitep aper.pdf P2P (5) http://ja.wikipedia.org/wiki/peer_to_peer Peer to Peer (6) http://ja.wikipedia.org/wiki/%e3%83%87%e 3%82%B8%E3%82%BF%E3%83%AB%E7%B D%B2%E5%90%8D (7) http://ja.wikipedia.org/wiki/%e3%83%8f%e 3%83%83%E3%82%B7%E3%83%A5%E9%9 6%A2%E6%95%B0 84
(8) http://ja.wikipedia.org/wiki/%e5%85%ac% E9%96%8B%E9%8D%B5%E6%9A%97%E5%8 F%B7 (9) http://www.bitcoin.co.jp/faq/faq.html FAQ (10) http://jpbitcoin.com/wallets Bitcoin ( ) (11) https://www.paypal.jp/jp/cp/ma/?mpch=ads& mplx=3484-121379-5044-0 PayPal (12) http://jpbitcoin.com/charts Bitcoin> (13) http://www.bitcoin.co.jp/faq/faq.html (14) http://www.gao.gov/assets/660/654620.pdf VIRTUAL EONOMIES AND CURRENCIE S Additional IRS Guidance Could Reduce T ax Compliance Risks (15) 14 Appendix I: Comments from the Internal Revenue Service 19 21 (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) 16 5 9 (19) 16 10 14 (20) 16 15 16 (21) http://cdn1.sbnation.com/assets/3952017/201 4-010233_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) http://www.vero.fi/sv-fi/detaljerade_skattea nvisningar/inkomstbeskattning_av_personkun der/inkomstbeskattning_av_virtuella_valuto r%2828454%29 Startsida > Detaljerade skatteanvisningar > Inkomstbeskattning av personkunder > Inkomstbeskattning av virtuella valuator ( > > > ) (23) http://www.zdnet.com/singapore-issues-tax-g uidance-on-bitcoins-7000024966/ Singapore issues tax guidance on Bitcoins. (24) http://www.iras.gov.sg/irashome/page04.asp x?id=15471 For companies > Preparing tax computation > What is Taxable Income > Income Tax Treatment of Virtual Currencies (25) http://www.iras.gov.sg/irashome/page04.asp x?id=2276#sale_of_virtual_currency GST > For GST-registered businesses > Charge & Claim GST > Essential GST information for business sectors > e-commerce (26) http://www.faz.net/aktuell/finanzen/devisenrohstoffe/digitale-waehrung-deutschland-erke nnt-bitcoins-als-privates-geld-an-12535059.ht ml Deutschland erkennt Bitcoins als privates Geld ( ) (27) http://www.sangiin.go.jp/japanese/joho1/kou sei/syuisyo/186/toup/t186028.pdf 186 28 26 3 7 (28) Limited Liability company ⑵ 31 2008 3 (29) 85 (30) 1 4 85
2008 3 112 (31) 7 2 (32) http://www.bunka.go.jp/chosakuken/chitekiz aisanken.html HOME > > > > (33) 2 (34) 66 (35) 18 (36) 2 (37) 61 (38) 52 50 (39) 1 (40) 2 3 ( ) (41) 6 ( ) (42) 18 288 ( 2013) (43) 57 (44) 19 (45) ( 37.8) ( ) ( ) ( ) ( ) (46) 9 18 7 5 20 9 26 ⑴ ⑵ ⑶ ⑷ (47) 10 3 13 86
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31 14 (82) http://wired.jp/2013/12/19/major-china-bitcoin -exchange-halts-deposits-price-crashes-by-half/ (83) http://www.nikkei.com/article/dgxbzo5773 9650V20C13A7HR0A00/ (84) 4 1 (85) http://www.hmrc.gov.uk/briefs/vat/brief0914. htm Revenue & Customs Brief 09/14 Tax treatment of activities involving Bitcoin and other similar cryptocurrencies (86) http://www.irs.gov/uac/newsroom/irs-virtu 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