{"disclaimer":"一般的な税制情報の提供であり、個別の税務判断は税理士にご相談ください。","count":1,"categories":["corporate","cost_basis","filing","income_classification","reform_2028","taxable_events"],"taxpayers":["all","corporate","individual"],"rules":[{"rule_id":"jp.crypto.acquisition.cost.method.individual","title":"個人の暗号資産の取得価額の評価方法","status":"current","effective":{"from":"2019-04-01","to":null},"category":"cost_basis","taxpayer":"individual","sources":[{"kind":"law","ref":"所得税法48条の2・所得税法施行令119条の2以下","url":"https://laws.e-gov.go.jp/law/340AC0000000033"},{"kind":"faq","ref":"国税庁 暗号資産等に関する税務上の取扱いについて（FAQ）令和7年12月版・譲渡原価関係","url":"https://www.nta.go.jp/publication/pamph/shotoku/kakuteishinkokukankei/kasoutuka/"}]}]}