# 所得税法 / Income Tax Act — 第四十八条の二 (Article 48-2) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十八条の二 (Article 48-2)（暗号資産の譲渡原価等の計算及びその評価の方法） — address `art-48-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-48-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-48-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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） — Calculation of Costs of Cryptoassets Transferred and Valuation Methods caption: machine translation, not official art-48-2 · https://japanlaw.org/ja/income-tax-act/art-48-2 · https://japanlaw.org/l/340AC0000000033/art-48-2 **第一項** 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。 art-48-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-1 In the calculation of the amount that, pursuant to the provisions of Article 37, paragraph (1) (Necessary Expenses), is included, in association with the cryptoassets (meaning cryptoassets 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 cryptoassets 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 cryptoassets (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). machine translation, not official **第二項** 前項の選定をすることができる評価の方法の種類、その選定の手続その他暗号資産の評価に関し必要な事項は、政令で定める。 art-48-2/par-2 · https://japanlaw.org/ja/income-tax-act/art-48-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-2 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 cryptoassets. machine translation, not official --- ## Cites - art-48-2/par-1: 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 → 資金決済に関する法律 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/ja/payment-services-act/art-2/par-14 · https://japanlaw.org/l/421AC0000000059/art-2/par-14 - art-48-2/par-1: この条 → 所得税法 第四十八条の二 (Article 48-2), art-48-2 — https://japanlaw.org/ja/income-tax-act/art-48-2 · https://japanlaw.org/l/340AC0000000033/art-48-2 - art-48-2/par-1: 第三十七条第一項 → 所得税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/income-tax-act/art-37/par-1 · https://japanlaw.org/l/340AC0000000033/art-37/par-1 - art-48-2/par-2: 前項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第十六号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-16 - 所得税法 第四十八条の二第一項（暗号資産の譲渡原価等の計算及びその評価の方法） — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-1 - 所得税法 第四十八条の二第二項（暗号資産の譲渡原価等の計算及びその評価の方法） — https://japanlaw.org/ja/income-tax-act/art-48-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-48-2/par-2 - 所得税法 附則第三条第一項（仮想通貨の譲渡原価等の計算及びその評価の方法に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4311-6/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4311-6/art-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-006, translated 2026-10-12 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-002, translated 2026-10-12 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05