Crypto tax in Japan (2026)
Not tax advice. General information only, figures as of 2026. Rules change and your situation may differ; check the official source or a registered tax adviser before you file.
Key points from the National Tax Agency (FAQ revised December 2025)
- Profit from crypto transactions is subject to income tax and is, in principle, miscellaneous income (other).
- If your annual crypto transaction revenue is over JPY 3 million, it is in principle business income if you keep books, or business-related miscellaneous income if you don't.
- Selling crypto, buying goods with it and swapping one crypto for another all count as disposals.
- Cost is worked out with the total average or moving average method. Individuals who don't choose default to total average. File the valuation-method notice by the return deadline (normally 15 March of the following year) for the year you first acquire crypto.
- Deductible costs include the acquisition cost and selling fees, plus clearly separable costs directly needed for the sale.
Software
Koinly says on its pricing page that its users come from more than 140 countries and that every feature is free to try before you pay for a report. Check the report for your country in the free preview. CoinTracker says it supports 40+ countries.
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