NFT Taxation Guidelines.pdf
0022012-080.pdf
Description
ＮＦＴに関する税務上の取扱いについてのＦＡＱでは、次の点が取りまとめられている。
・ＮＦＴを組成して第三者に譲渡した場合（一次流通）、得た利益は所得税の課税対象となる。
・ＮＦＴを組成して知人に贈与した場合（一次流通）、贈与税の課税対象となる。...
Technical Information
- File Format: PDF
- File Size: 837 KB
- Pages: 24
- Language: EN
- Author: 国税庁
- Total Downloads: 22
- Last Updated: 1 week ago
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