Article 119-7Acquisition Price of Cryptoassets Through Margin Transactions

In the case where a Resident has traded cryptoassets by a cryptoasset margin transaction (meaning the purchase and sale of cryptoassets conducted with credit extended by another person; the same applies hereinafter in this Article) and has settled that cryptoasset margin transaction by selling and buying cryptoassets in that cryptoasset margin transaction, the amount to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income of that person for that year, as expenses required for acquiring the cryptoassets pertaining to that sale, is to be, notwithstanding Articles 119-2 through the preceding Article, the amount required for acquiring the cryptoassets pertaining to that purchase in that cryptoasset margin transaction.