第四十八条の二（暗号資産の譲渡原価等の計算及びその評価の方法）
Article 48-2Calculation of Costs of Crypto-Assets Transferred and Valuation Methods
居住者の暗号資産（資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産をいう。以下この条において同じ。）につき第三十七条第一項（必要経費）の規定によりその者の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額を算定する場合におけるその算定の基礎となるその年十二月三十一日において有する暗号資産の価額は、その者が暗号資産について選定した評価の方法により評価した金額（評価の方法を選定しなかつた場合又は選定した評価の方法により評価しなかつた場合には、評価の方法のうち政令で定める方法により評価した金額）とする。
In the calculation of the amount that, pursuant to the provisions of Article 37, paragraph (1) (Necessary Expenses), is included, in association with the crypto-assets (meaning crypto-assets as prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act (Act No. 59 of 2009); hereinafter the same applies in this Article) of a Resident, in the necessary expenses that are used to calculate the Resident's business income or miscellaneous income, the value of crypto-assets held by the Resident on December 31 of the relevant year which is used as the basis for that calculation is the amount of money assessed based on the valuation method that the Resident has selected for crypto-assets (or based on the valuation method prescribed by Cabinet Order, if the Resident does not select a valuation method or if the value is not assessed based on the selected valuation method).
Cabinet Order provides for the types of selectable valuation methods referred to in the preceding paragraph, the way of selecting a valuation method, and other necessary particulars concerning the valuation of crypto-assets.