{"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.reform2026.separate_taxation","title":"令和8年度改正による申告分離課税（適用待ち）","status":"enacted_pending","effective":{"from":null,"to":null,"note":"金商法改正の施行年の翌年1月1日・2028-01-01が有力とされるが未確定"},"category":"reform_2028","taxpayer":"individual","sources":[{"kind":"law","ref":"令和8年度税制改正による改正所得税法（令和8年3月31日成立）","url":"https://www.mof.go.jp/tax_policy/"},{"kind":"faq","ref":"令和8年度税制改正大綱（令和7年12月19日与党公表）","url":"https://www.mof.go.jp/tax_policy/"}]}]}