Date not set: Would apply to sales on or after 1 January of the year after the amended Financial Instruments and Exchange Act takes effect (outline, note 1)財務省（税制改正の大綱）
The government's FY2026 tax reform outline proposes taxing gains from selling 'specified crypto assets' (crypto assets recorded in the register of financial instruments business operators) to crypto asset trading businesses separately from other income, at 20% (15% income tax, 5% resident tax). It is conditional on the amendment to the Financial Instruments and Exchange Act. This page follows the outline; Takame has not checked the text of the tax law.
Cabinet adopts the FY2026 tax reform outline, proposing 20% separate taxation (15% income tax + 5% resident tax)
Official source: 財務省（税制改正の大綱）checked 2026-09-23
Would apply to sales on or after 1 January of the year after the amended Financial Instruments and Exchange Act takes effect (outline, note 1)
Official source: 財務省（税制改正の大綱）checked 2026-09-23
These exchanges appear today in the FSA list of crypto-asset exchange service providers. The outline's conditions are in the source; being on this list is not a finding that trades on an exchange will qualify.
Register read on 2026-09-22.
The operator announced it stopped serving Japan (2023-01).Source