5.5 Regulation 日本拟于2026年将注册数字资产的加密税率降至20%，与股票税率一致。仅比特币、以太坊等特定资产适用，并引入三年亏损结转机制。
日本计划于2026年实施重大加密货币税制改革，将部分数字资产的资本利得税率从最高55%降至统一的20%。此举将使加密货币税收与股票和投资信托的税率保持一致，旨在鼓励本地交易并吸引更多企业进入市场。较低税率仅适用于根据《金融商品交易法》注册企业所处理的“特定加密资产”，预计比特币（Bitcoin）和以太坊（Ethereum）等主流加密货币将符合条件。改革还引入了三年亏损结转机制，允许投资者用过去的亏损抵消未来的收益。然而，不在特定框架内的资产，包括部分代币和点对点交易，将无法享受新税率。该提案仍需立法批准，并需进一步明确哪些资产和活动将被纳入适用范围。
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