A Resident who intends to change the valuation method selected for cryptoassets (including the valuation method prescribed in paragraph (1) of the following Article that a person who has not notified a valuation method is to use) must obtain the approval of the competent district director with jurisdiction over the place for tax payment.
Changes on a date not yet set (Cabinet Order No. 93 of 2026)
The provisions of Article 101, paragraphs (2) through (5) (Procedures for Changing Inventory Valuation Methods) apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "amount of business income" in paragraph (3) of that Article is deemed to be replaced with "amount of business income or amount of miscellaneous income".
第百一条第二項から第五項まで（棚卸資産の評価の方法の変更手続）の規定は、前項の場合について準用する。この場合において、同条第三項中「事業所得の金額」とあるのは、「事業所得の金額又は雑所得の金額」と読み替えるものとする。
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cryptoassetmachine translation
「暗号資産」
A cryptoasset as defined in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009).
Defined inArticle 119-2, paragraph (1), item (i)· applies only in this subsection
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.