ビットコイン「通貨に該当せず」 政府が見解、課税の対象に

政府は、ビットコインは日本において通貨に該当しないとの見解を表明。一般論として、法人税法、消費税法などに定める課税要件を満たす場合には課税されるとした。
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Reuters

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政府は、ビットコインに関する政府見解を公表した。大久保勉参議院議員の質問に対する答弁書として明らかにした。

政府はこの中で、ビットコインは日本において通貨に該当しないとの見解を表明。一般論として、法人税法、消費税法などに定める課税要件を満たす場合には課税されるとした。また、ビットコインを預かる口座開設や当該口座間の移転は銀行業務には該当しないとした。

[東京 7日 ロイター]

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ビットコイン狂騒曲
Bitcoin Value Soars And Drops(01 of41)
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BERLIN, GERMANY - APRIL 11: The bitcoin website is shown on the computer of the proprietor of a shop selling vinyl records and that accepts bitcoins for payment on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(02 of41)
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BERLIN, GERMANY - APRIL 11: The proprietor of a shop selling vinyl records and that accepts Bitcoins for payment brings up, at the request of the photographer, the Bitcoins website on the proprietor\'s computer on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(03 of41)
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BERLIN, GERMANY - APRIL 11: Signs advertising Bitcoins hang behind the bar at a pub, where Bitcoins are also accepted for payment, on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(04 of41)
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BERLIN, GERMANY - APRIL 11: A sign advertises Bitcoins at a pub, where Bitcoins are also accepted for payment, on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(05 of41)
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BERLIN, GERMANY - APRIL 11: A symbol in the window of a local pub indicates the acceptance of Bitcoins for payment on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(06 of41)
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BERLIN, GERMANY - APRIL 11: The bitcoin website is shown on the computer of the proprietor of a shop selling vinyl records and that accepts bitcoins for payment on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(07 of41)
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BERLIN, GERMANY - APRIL 11: Signs advertising Bitcoins hang behind the bar at a pub, where Bitcoins are also accepted for payment, on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(08 of41)
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BERLIN, GERMANY - APRIL 11: A sign advertises Bitcoins at a pub, where Bitcoins are also accepted for payment, on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Bitcoin Value Soars And Drops(09 of41)
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BERLIN, GERMANY - APRIL 11: A sticker on the window of a local pub indicates the acceptance of Bitcoins for payment on April 11, 2013 in Berlin, Germany. Bitcoins are a digital currency traded on the MTGox exchange, and the value of the virtual money fluctuated from USD 260 per bitcoin down to USD 130 per bitcoin yesterday and recovered somewhat in trading today. (Photo by Sean Gallup/Getty Images) (credit:Getty Images)
Hong Kong's First Bitcoin Counter Opens To The Public(10 of41)
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HONG KONG - FEBRUARY 28: A sign is installed at first bitcoin retail store open in Hong Kong on February 28, 2014 in Hong Kong. Asia Nexgen, a Hong Kong based bitcoin exchange has launched a physical store enabling customers to purchase bitcoin and store it in their digital bitcoin wallets. Bitcoin Group HK and Hong Kong Bitcoin ATM plan to launch bitcoin \'ATM\'s machines in the area. in 2008 Bitcoin was launched as an alternative currency, with the commodity boasting the ability to be transferred without the need of the traditional monetary banking system. (Photo by Lam Yik Fei/Getty Images) (credit:Getty Images)
Hong Kong's First Bitcoin Counter Opens To The Public(11 of41)
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HONG KONG - FEBRUARY 28: People attend the first bitcoin retail store open in Hong Kong on February 28, 2014 in Hong Kong. Asia Nexgen, a Hong Kong based bitcoin exchange has launched a physical store enabling customers to purchase bitcoin and store it in their digital bitcoin wallets. Bitcoin Group HK and Hong Kong Bitcoin ATM plan to launch bitcoin \'ATM\'s machines in the area. in 2008 Bitcoin was launched as an alternative currency, with the commodity boasting the ability to be transferred without the need of the traditional monetary banking system. (Photo by Lam Yik Fei/Getty Images) (credit:Getty Images)
Hong Kong's First Bitcoin Counter Opens To The Public(12 of41)
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HONG KONG - FEBRUARY 28: People attend the first bitcoin retail store open in Hong Kong on February 28, 2014 in Hong Kong. Asia Nexgen, a Hong Kong based bitcoin exchange has launched a physical store enabling customers to purchase bitcoin and store it in their digital bitcoin wallets. Bitcoin Group HK and Hong Kong Bitcoin ATM plan to launch bitcoin \'ATM\'s machines in the area. in 2008 Bitcoin was launched as an alternative currency, with the commodity boasting the ability to be transferred without the need of the traditional monetary banking system. (Photo by Lam Yik Fei/Getty Images) (credit:Getty Images)
Hong Kong's First Bitcoin Counter Opens To The Public(13 of41)
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HONG KONG - FEBRUARY 28: A photographer takes a picture at the first bitcoin retail store open in Hong Kong on February 28, 2014 in Hong Kong. Asia Nexgen, a Hong Kong based bitcoin exchange has launched a physical store enabling customers to purchase bitcoin and store it in their digital bitcoin wallets. Bitcoin Group HK and Hong Kong Bitcoin ATM plan to launch bitcoin \'ATM\'s machines in the area. in 2008 Bitcoin was launched as an alternative currency, with the commodity boasting the ability to be transferred without the need of the traditional monetary banking system. (Photo by Lam Yik Fei/Getty Images) (credit:Getty Images)
Hong Kong's First Bitcoin Counter Opens To The Public(14 of41)
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HONG KONG - FEBRUARY 28: Ken Lo, CEO and co-founder of ANX company, attends the first bitcoin retail store open in Hong Kong on February 28, 2014 in Hong Kong. Asia Nexgen, a Hong Kong based bitcoin exchange has launched a physical store enabling customers to purchase bitcoin and store it in their digital bitcoin wallets. Bitcoin Group HK and Hong Kong Bitcoin ATM plan to launch bitcoin \'ATM\'s machines in the area. in 2008 Bitcoin was launched as an alternative currency, with the commodity boasting the ability to be transferred without the need of the traditional monetary banking system. (Photo by Lam Yik Fei/Getty Images) (credit:Getty Images)
Bitcoin ATM Placed In Boston Commuter Hub(15 of41)
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BOSTON - FEBRUARY 20: Kyle Powers (L) and Chris Yim of Liberty Teller install a Bitcoin ATM at South Station February 20, 2014 in Boston, Massachusetts. The ATM was placed by Liberty Teller to help inform people about the digital currency, which can be bought and sold anonymously, and can be used at a number of online retailers in place of cash or credit cards. (Photo by Darren McCollester/Getty Images) (credit:Getty Images)
Bitcoin ATM Placed In Boston Commuter Hub(16 of41)
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BOSTON - FEBRUARY 20: Kyle Powers (L) and Chris Yim of Liberty Teller install a Bitcoin ATM at South Station February 20, 2014 in Boston, Massachusetts. The ATM was placed by Liberty Teller to help inform people about the digital currency, which can be bought and sold anonymously, and can be used at a number of online retailers in place of cash or credit cards.. (Photo by Darren McCollester/Getty Images) (credit:Getty Images)
Bitcoin Conference Held In Miami(17 of41)
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MIAMI BEACH, FL - JANUARY 25: Eric Martindale (L) and John Dreyzehner from BitPay, the world leader in Bitcoin business solutions, demonstrate a transaction using an ipad to charge a customer who is using his phone to transfer Bitcoins for the purchase at the North American Bitcoin Conference being held in the Miami Beach Convention Centre on January 25, 2014 in Miami Beach, Florida. The convention brings together more than 500 bitcoin community members for a direction-setting conference aimed at driving the currency from speculation to mainstream. (Photo by Joe Raedle/Getty Images) (credit:Getty Images)
Bitcoin Conference Held In Miami(18 of41)
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MIAMI BEACH, FL - JANUARY 25: Eric Martindale (L) and John Dreyzehner from BitPay, the world leader in Bitcoin business solutions, demonstrate a transaction using an ipad to charge a customer who is using his phone to transfer Bitcoins for the purchase at the North American Bitcoin Conference being held in the Miami Beach Convention Centre on January 25, 2014 in Miami Beach, Florida. The convention brings together more than 500 bitcoin community members for a direction-setting conference aimed at driving the currency from speculation to mainstream. (Photo by Joe Raedle/Getty Images) (credit:Getty Images)
Bitcoin Conference Held In Miami(19 of41)
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MIAMI BEACH, FL - JANUARY 25: The screen of an ipad is seen with the window showing the barcode a customer would use to scan and pay using a cell phone to transfer Bitcoins for a purchase at the North American Bitcoin Conference being held in the Miami Beach Convention Centre on January 25, 2014 in Miami Beach, Florida. The convention brings together more than 500 bitcoin community members for a direction-setting conference aimed at driving the currency from speculation to mainstream. (Photo by Joe Raedle/Getty Images) (credit:Getty Images)
Bitcoin Conference Held In Miami(20 of41)
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MIAMI BEACH, FL - JANUARY 25: Joel Tristani uses his phone to transfer Bitcoins to Paul Moscatt as he buys a tee-shirt from his Cryptoanarchy store at the North American Bitcoin Conference being held in the Miami Beach Convention Centre on January 25, 2014 in Miami Beach, Florida. The convention brings together more than 500 bitcoin community members for a direction-setting conference aimed at driving the currency from speculation to mainstream. (Photo by Joe Raedle/Getty Images) (credit:Getty Images)
Las Vegas Casino Accepts Bitcoin Currency(21 of41)
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LAS VEGAS, NV - JANUARY 22: An LED sign outside the D Las Vegas advertises that the property now accepts Bitcoin on January 22, 2014 in Las Vegas, Nevada. The D Las Vegas and the Golden Gate Hotel & Casino in downtown Las Vegas began accepting the digital currency, except for use on the gambling floors, on Wednesday and will process Bitcoin purchases through BitPay. (Photo by Ethan Miller/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(22 of41)
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VANCOUVER, BC - OCTOBER 29: Curtis Machek, left, uses the world\'s first bitcoin ATM at Waves Coffee House on October 29, 2013 in Vancouver, British Columbia, Canada. \'It was so easy,\' he said. \'I wanted to try out this new machine that hopefully will change the world.\' The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(23 of41)
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VANCOUVER, BC - OCTOBER 29: Curtis Machek, left, uses the world\'s first bitcoin ATM at Waves Coffee House on October 29, 2013 in Vancouver, British Columbia, Canada. \'It was so easy,\' he said. \'I wanted to try out this new machine that hopefully will change the world.\' The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(24 of41)
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VANCOUVER, BC - OCTOBER 29: Users wait in line to use the world\'s first bitcoin ATM at Waves Coffee House on October 29, 2013 in Vancouver, British Columbia, Canada. The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(25 of41)
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VANCOUVER, BC - OCTOBER 29: Tables sit outside at Waves Coffee House where the world\'s first bitcoin ATM is located inside on October 29, 2013 in Vancouver, British Columbia, Canada. The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(26 of41)
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VANCOUVER, BC - OCTOBER 29: A user is instructed on how to scan his palm using scanning identification to ensure that a single user cannot exchange more than $1,000 in a single day day on the world\'s first bitcoin ATM at Waves Coffee House on October 29, 2013 in Vancouver, British Columbia, Canada. The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(27 of41)
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VANCOUVER, BC - OCTOBER 29: Katrina Caudle celebrates after using the world\'s first bitcoin ATM at Waves Coffee House on October 29, 2013 in Vancouver, British Columbia, Canada. \'I love bitcoin,\' she said. \'I actually moved to Vancouver to work in bitcoin.\' The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(28 of41)
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VANCOUVER, BC - OCTOBER 29: The world\'s first bitcoin ATM at Waves Coffee House on October 29, 2013 in Vancouver, British Columbia, Canada. The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(29 of41)
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VANCOUVER, BC - OCTOBER 29: A user inserts Canadian currency into the world\'s first bitcoin ATM in exchange for bitcoins ATM at Waves Coffee House on October 29, 2013 in Vancouver, British Columbia, Canada. The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
World's First Bitcoin ATM Debuts In Vancouver, Canada(30 of41)
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VANCOUVER, BC - OCTOBER 29: Gabriel Scheare uses the world\'s first bitcoin ATM on October 29, 2013 at Waves Coffee House in Vancouver, British Columbia. Scheare said he \'just felt like being part of history.\' The ATM, named Robocoin, allows users to buy or sell the digital currency known as bitcoins. Once only used for black market sales on the internet, bitcoins are starting to be accepted at a growing number of businesses. (Photo by David Ryder/Getty Images) (credit:Getty Images)
Sydney Pub To Accept Bitcoin Virtual Currency(31 of41)
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SYDNEY, AUSTRALIA - SEPTEMBER 19: In this photo illustration, a sign saying bitcoins accepted is seen displayed behind the bar at the Old Fitzroy pub on September 19, 2013 in Sydney, Australia. The Old Fitzroy pub in Sydney\'s eastern suburbs will accept the digital currency, Bitcoin, as of Next Sunday. Using a smartphone and a QR code scanning application customers will be able to purchase beer and menu items at the bar. The Old Fitzroy is the first Australian pub to accept Bitcoin payment. (Photo by Cameron Spencer/Getty Images) (credit:Getty Images)
Sydney Pub To Accept Bitcoin Virtual Currency(32 of41)
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SYDNEY, AUSTRALIA - SEPTEMBER 19: In this photo illustration, a sign saying bitcoins accepted is seen displayed behind the bar at the Old Fitzroy pub on September 19, 2013 in Sydney, Australia. The Old Fitzroy pub in Sydney\'s eastern suburbs will accept the digital currency, Bitcoin, as of Next Sunday. Using a smartphone and a QR code scanning application customers will be able to purchase beer and menu items at the bar. The Old Fitzroy is the first Australian pub to accept Bitcoin payment. (Photo by Cameron Spencer/Getty Images) (credit:Getty Images)
Sydney Pub To Accept Bitcoin Virtual Currency(33 of41)
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SYDNEY, AUSTRALIA - SEPTEMBER 19: In this photo illustration, a terminal to accept payments using bitcoins is displayed on the bar at the Old Fitzroy pub on September 19, 2013 in Sydney, Australia. The Old Fitzroy pub in Sydney\'s eastern suburbs will accept the digital currency, Bitcoin, as of Next Sunday. Using a smartphone and a QR code scanning application customers will be able to purchase beer and menu items at the bar. The Old Fitzroy is the first Australian pub to accept Bitcoin payment. (Photo by Cameron Spencer/Getty Images) (credit:Getty Images)
Sydney Pub To Accept Bitcoin Virtual Currency(34 of41)
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SYDNEY, AUSTRALIA - SEPTEMBER 19: In this photo illustration, a terminal to accept payments using bitcoins is displayed on the bar at the Old Fitzroy pub on September 19, 2013 in Sydney, Australia. The Old Fitzroy pub in Sydney\'s eastern suburbs will accept the digital currency, Bitcoin, as of Next Sunday. Using a smartphone and a QR code scanning application customers will be able to purchase beer and menu items at the bar. The Old Fitzroy is the first Australian pub to accept Bitcoin payment. (Photo by Cameron Spencer/Getty Images) (credit:Getty Images)
Sydney Pub To Accept Bitcoin Virtual Currency(35 of41)
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SYDNEY, AUSTRALIA - SEPTEMBER 19: In this photo illustration, a customer pays for drinks at the Old Fitzroy Pub using bitcoins on September 19, 2013 in Sydney, Australia. The Old Fitzroy pub in Sydney\'s eastern suburbs will accept the digital currency, Bitcoin, as of Next Sunday. Using a smartphone and a QR code scanning application customers will be able to purchase beer and menu items at the bar. The Old Fitzroy is the first Australian pub to accept Bitcoin payment. (Photo by Cameron Spencer/Getty Images) (credit:Getty Images)
Sydney Pub To Accept Bitcoin Virtual Currency(36 of41)
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SYDNEY, AUSTRALIA - SEPTEMBER 19: A sign displaying Bitcoins accepted is seen on the front door of the Old Fitzroy Pub on September 19, 2013 in Sydney, Australia. The Old Fitzroy pub in Sydney\'s eastern suburbs will accept the digital currency, Bitcoin, as of Next Sunday. Using a smartphone and a QR code scanning application customers will be able to purchase beer and menu items at the bar. The Old Fitzroy is the first Australian pub to accept Bitcoin payment. (Photo by Cameron Spencer/Getty Images) (credit:Getty Images)
Sydney Pub To Accept Bitcoin Virtual Currency(37 of41)
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SYDNEY, AUSTRALIA - SEPTEMBER 19: In this photo illustration, The Old Fitzroy Pub owner Garry Pasfield serves a customer using bitcoins on September 19, 2013 in Sydney, Australia. The Old Fitzroy pub in Sydney\'s eastern suburbs will accept the digital currency, Bitcoin, as of Next Sunday. Using a smartphone and a QR code scanning application customers will be able to purchase beer and menu items at the bar. The Old Fitzroy is the first Australian pub to accept Bitcoin payment. (Photo by Cameron Spencer/Getty Images) (credit:Getty Images)
Utah Software Engineer Mints Physical Bitcoins(38 of41)
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SALT LAKE CITY, UT - APRIL 26: Software engineer Mike Caldwell holds physical Bitcoins he minted in his shop on April 26, 2013 in Sandy, Utah. Bitcoin is an experimental digital currency used over the Internet that is gaining in popularity worldwide. (Photo by George Frey/Getty Images) (credit:Getty Images)
Utah Software Engineer Mints Physical Bitcoins(39 of41)
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SALT LAKE CITY, UT - APRIL 26: Software engineer Mike Caldwell applies holograms to Bitcoins he is minting in his shop on April 26, 2013 in Sandy, Utah. Bitcoin is an experimental digital currency used over the Internet that is gaining in popularity worldwide. (Photo by George Frey/Getty Images) (credit:Getty Images)
Utah Software Engineer Mints Physical Bitcoins(40 of41)
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SALT LAKE CITY, UT - APRIL 26: Software engineer Mike Caldwell holds physical Bitcoins he minted in his shop on April 26, 2013 in Sandy, Utah. Bitcoin is an experimental digital currency used over the Internet that is gaining in popularity worldwide. (Photo by George Frey/Getty Images) (credit:Getty Images)
Utah Software Engineer Mints Physical Bitcoins(41 of41)
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SALT LAKE CITY, UT - APRIL 26: Software engineer Mike Caldwell shows the front (R) and back, hologram side, (L) of a physical Bitcoin he minted in his shop on April 26, 2013 in Sandy, Utah. Bitcoin is an experimental digital currency used over the Internet that is gaining in popularity worldwide. (Photo by George Frey/Getty Images) (credit:Getty Images)