{"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.filing.threshold.salary","title":"給与所得者の確定申告義務（20万円基準）","status":"current","effective":{"from":"2017-04-01","to":null},"category":"filing","taxpayer":"individual","sources":[{"kind":"law","ref":"所得税法121条","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・確定申告関係","url":"https://www.nta.go.jp/publication/pamph/shotoku/kakuteishinkokukankei/kasoutuka/"}]}]}