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Crypto Tax in Japan

A structured summary of how individual crypto taxation works in Japan — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Japan

General Information

Default Framework
IFRS
Crypto Classification
Current Asset
Tax Year
Calendar Year (M12)
Functional Currency
JPY
FX Source (Reporting)
BOJ
FX Source (Tax)
NTA
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Income Tax
Miscellaneous income (雑所得) up to 55% combined. Total average method mandatory.
Tax Rate
55%
Progressive income tax (5-45%) + 10% resident tax = up to 55% combined. Crypto is 雑所得 (miscellaneous income), NOT eligible for 申告分離課税 (separate taxation at 20.315%). Proposals for 20% separate taxation have been discussed but NOT enacted as of early 2026.

Individual Tax — Cost Basis

Measurement Basis
Historical Cost
Cost Method
TOTAL AVERAGE
Method Electable
✗ No
Permitted Methods
Total Average, Moving Average
Country Override
Total Avg (Japan)

Individual Tax — Exemptions

CGT Exempt
✗ No
Holding Period
HP Benefit
Annual Exemption
JPY 200,000
Threshold Exemption
JPY 200,000 (Freigrenze (Exemption Limit))

Individual Tax — Anti-Avoidance

Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
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Is crypto taxed for individuals in Japan?

Japan applies a Income Tax treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Japan use?

See the cost-basis section above for the default method and the alternatives Japan permits for individuals.

Other jurisdictions

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