各国におけるビットコインの法的な扱い

暗号通貨ビットコインの法的な扱いは、世界各国で多様であり、かつ急激に変化を続けている。例えばドイツではビットコインをプライベート貨幣として合法化しているが、中国では通貨として認めておらず、公的金融機関による扱いに制限がある。デンマークではビットコインによる日常的な取引に課税しないと決めた。 ビットコインの法的扱いの世界地図 ^ “Progress of the Plan for Removal of Capital Controls”. ministryoffinance.is. The Ministry of Finance (25 April 2017). 5 June 2017閲覧。 ^ Rushe, Dominic (18 November 2013). “Bitcoin hits $700 high as Senate stages hearing on virtual currency”. The Guardian. 24 November 2013閲覧。 ^ Raskin, Max (18 November 2013). “U.S. Agencies to Say Bitcoins Offer Legitimate Benefits”. Bloomberg. 24 November 2013閲覧。 ^ Lee, Timothy (23 November 2013). “For Bitcoin, a successful charm offensive on the Hill”. Washington Post. 24 November 2013閲覧。 ^ “'Legitimate' Bitcoin's value soars after Senate hearing”. BBC News (19 November 2013). 24 November 2013閲覧。 ^ a b “US regulations are hampering Bitcoin's growth”. Theguardian.com (2013年5月17日). 2013年12月27日閲覧。 ^ “Bitcoin Currency Use Impeded by IRS Property Treatment”. Bloomberg BusinessWeek (2014年3月26日). 2014年3月26日閲覧。 ^ Gillum, Jack (2013年4月3日). “FEC: Donors can't use bitcoins for contributions”. Bigstory.ap.org. 2013年12月27日閲覧。 ^ Foxhall, Emily (2013年12月20日). “Bitcoin donations welcome, Newport Beach City Council candidate says”. latimes.com. 2013年12月27日閲覧。 ^ “Donate to the campaign | Mark Warden — State Rep”. Markwarden.com. 2013年12月27日閲覧。 ^ Jean Trinh (2013年12月20日). “Political Candidate Now Accepting Bitcoins For His Campaign”. LAist. 2013年12月27日閲覧。 ^ “Donations”. Glenn2014.com. 2013年12月27日閲覧。 ^ Foxhall, Emily (2013年12月20日). “Bitcoin donations welcome, Newport Beach City Council candidate says”. chicagotribune.com. 2013年12月27日閲覧。 ^ Hiltzik, Michael. “Bitcoin Latest news”. The Orlando Sentinel. 2013年12月27日閲覧。 ^ “Tax treatment of activities involving Bitcoin and other similar cryptocurrencies”. HM Revenue & Customs. 2013年12月27日閲覧。 ^ “Government considers taxing Bitcoin profits” (12 September 2013). 26 December 2013閲覧。 ^ “Reserve Bank of India won't regulate virtual currency Bitcoin, yet”. The Economic Times. (14 August 2013). http://articles.economictimes.indiatimes.com/2013-08-14/news/41409715_1_bitcoin-gox-virtual-currency 29 December 2013閲覧。  ^ “Reserve Bank warns against Bitcoin use”. The Hindu. (24 December 2013). http://www.thehindu.com/business/Economy/reserve-bank-warns-against-bitcoin-use/article5497653.ece 29 December 2013閲覧。  ^ “Bitcoin operators shut shop in India amid RBI warning”. The Economic Times. (27 December 2013). http://articles.economictimes.indiatimes.com/2013-12-27/news/45626977_1_bitcoin-other-virtual-currencies-potential-money-laundering-risks 29 December 2013閲覧。  ^ “First time in the country, ED raids a Bitcoin seller in Ahmedabad”. DNA India. (27 December 2013). http://www.dnaindia.com/india/report-first-time-in-the-country-ed-raids-a-bitcoin-seller-in-ahmedabad-1941187 29 December 2013閲覧。  ^ “No move to regulate Bitcoins: RBI”. The Times of India. (29 December 2013). http://timesofindia.indiatimes.com/business/india-business/No-move-to-regulate-Bitcoins-RBI/articleshow/28071044.cms 29 December 2013閲覧。  ^ “‘RBI neither regulates nor supports bitcoins’”. The Hindu Business Line. (28 December 2013). http://www.thehindubusinessline.com/industry-and-economy/banking/rbi-neither-regulates-nor-supports-bitcoins/article5512691.ece 29 December 2013閲覧。  ^ Baskoro, FM (21 December 2013). “Bitcoin Finds Itty-Bitty Market in Indonesia”. Jakarta Globe. http://www.thejakartaglobe.com/business/bitcoin-finds-itty-bitty-market-in-indonesia/ 18 January 2014閲覧。  ^ Joon Ian, Wong (16 January 2014). “Indonesia Central Bank Warns Against Bitcoin Use”. Coindesk. http://www.coindesk.com/indonesia-central-bank-warns-bitcoin-use/ 18 January 2014閲覧。  ^ Syafina, DC (16 January 2014). “BI: Pemakaian bitcoin melanggar Undang-undang! (BI: Bitcoin usage violate laws!)”. KONTAN. http://nasional.kontan.co.id/news/bi-pemakaian-bitcoin-melanggar-undang-undang 18 January 2014閲覧。  ^ “Pernyataan Bank Indonesia Terkait Bitcoin dan Virtual Currency Lainnya (Bank Indonesia statement on Bitcoin and other virtual currencies)”. Bank Indonesia. (6 February 2014). http://www.bi.go.id/id/ruang-media/siaran-pers/Pages/sp_160614.aspx 7 February 2014閲覧。  ^ “Bitcoin worldwide adoption and legal status”. 99Bitcoins (30 December 2013). 31 December 2013閲覧。 ^ “Australia Will Set Official Tax Guidelines on Bitcoin This Year”. Coindesk (11 February 2014). 2014年2月11日閲覧。 ^ Canada:Can you Take a Security Interest In Bitcoin?,Mondaq,May 14.2014.Wednesday 4:10PM EST,Ms. M. Sandra Appel,(A security Agreement for Bitcoin: Is it Possible?) ^ “What you should know about digital currency”. 29 January 2014閲覧。 ^ “Revenue Canada says BitCoins aren't tax exempt”. http://www.cbc.ca/news/business/revenue-canada-says-bitcoins-aren-t-tax-exempt-1.1395075 21 December 2013閲覧。  ^ Duhaime, Christine. “Canada to Regulate Bitcoin, Digital Currencies and online casinos under its anti-money laundering and counter-terrorist financing laws”. 7 March 2014閲覧。 Duhaime Law ^ Duhaime, Christine. “1st Canadian official regulatory response to Bitcoin highlights Ponzi scheme and money laundering risks”. 7 March 2014閲覧。 Duhaime Law ^ Rizzo, Pete (26 March 2014). “Colombia Stops Short of Bitcoin Ban, Bars Banks From Industry”. Coin Desk. http://www.coindesk.com/colombia-stops-short-bitcoin-ban-bars-banks-sector/ 27 March 2014閲覧。  ^ Irene Tham (2013年9月22日). “Bitcoin users beware: MAS | AsiaOne Business”. Business.asiaone.com. 2013年12月27日閲覧。 ^ December 23, 2013 at 4:31 pm by Terence Lee (2013年12月23日). “Singapore government decides not to interfere with Bitcoin”. Techinasia.com. 2013年12月27日閲覧。 ^ Tay, Liz (9 January 2014). “Singaporean Tax Authorities Have Issued Guidance On Bitcoin-Related Sales And Earnings”. Business Insider (Australia). http://www.businessinsider.com.au/singaporean-tax-authorities-have-issued-guidance-on-bitcoin-related-sales-and-earnings-2014-1 11 January 2014閲覧。  ^ “Swiss Parliament: Rechtssicherheit für Bitcoin schaffen”. Parlament.ch. 2013年12月27日閲覧。 ^ “Davčna obravnava poslovanja z virtualno valuto po ZDoh-2 in ZDDPO-2 | Davčna uprava RS”. Durs.gov.si. 2013年12月27日閲覧。 ^ “Bitcoins banned in Thailand”. Telegraph UK (13 July 2013). 16 December 2013閲覧。 ^ “Bank of Thailand says country’s top Bitcoin exchange can resume operations”. Techinasia (17 February 2014). 27 February 2014閲覧。 ^ Chiu, Kathryn (21 November 2013). “ROC Central Bank chief issues fresh warning on interest rate increases”. The China Post. http://www.chinapost.com.tw/taiwan-business/2013/11/21/394123/ROC-Central.htm 18 January 2014閲覧。  ^ 悅嬌, 黃 (6 December 2013). “台灣不瘋比特幣 央行未擬設限 呼籲別炒作 (Taiwan is not crazy about Bitcoin. The central bank does not regulate it but the public is advised not to speculate on it)”. China Times. http://www.chinatimes.com/realtimenews/20131206002821-260410 18 January 2014閲覧。  ^ Hajdarbegovic, Nermin (31 December 2013). “Taiwan Welcomes New Year with Bitcoin Warning”. Coindesk. http://www.coindesk.com/taiwan-welcomes-new-year-bitcoin-warning/ 18 January 2014閲覧。  ^ Shu, Catherine (5 January 2014). “Taiwan’s Government Says No To Bitcoin ATMs”. TechCrunch. http://techcrunch.com/2014/01/05/taiwans-government-says-no-to-bitcoin-atms/ 18 January 2014閲覧。  ^ “China Bans Financial Companies From Bitcoin Transactions”. Bloomberg (5 December 2013). 16 December 2013閲覧。 ^ “Bitcoin's Outlook In China Is Not Looking So Good Right Now”. Business Insider (16 December 2013). 16 December 2013閲覧。 ^ “China Bitcoin Exchange CEO: We’re Not Giving Up Yet” (19 December 2013). 19 December 2013閲覧。 ^ http://www.bbc.co.uk/news/technology-25428866 ^ 産経ニュース ビットコイン取引所　中国２大口座閉鎖　「資金洗浄を懸念」「締め出し始まる」 2014.4.15 08:49 ^ Kelion, Leo (18 December 2013). “Bitcoin sinks after China restricts yuan exchanges”. bbc.com. BBC. 20 December 2013閲覧。 ^ “仮想通貨のマイニングを中国政府が禁止へ。影響はどこまで広がる？”. WIRED (2019年4月12日). 2019年4月13日閲覧。 ^ “比特币不受金管局监管 (Bitcoin is not regulated by HKMA)”. Ta Kung Pao. (16 November 2013). http://news.takungpao.com/paper/q/2013/1116/2042791.html 18 January 2014閲覧。  ^ Caffyn, Grace. “Denmark’s Authorities: Bitcoin is Not Regulated Here”. Coindesk. 24 December 2013閲覧。 ^ Schwartzkopff, Frances. “Bitcoins Spark Regulatory Crackdown as Denmark Drafts Rules”. 24 December 2013閲覧。 ^ Sharkey, Tom. “Denmark Declares Bitcoin Trades are Tax-Free”. Coindesk. 26 March 2014閲覧。 ^ Clinch, Matt (19 August 2013). “Bitcoin recognized by Germany as 'private money'”. CNBC. http://www.cnbc.com/id/100971898 18 January 2014閲覧。  ^ "Press release" (PDF) (Press release). Turkish Banking Regulation and Supervision Agency. 25 November 2013. ^ “ビットコイン「通貨ではない」　初の政府見解”. 日経新聞. (7 March 2014). https://www.nikkei.com/article/DGXNASGC0700C_X00C14A3MM0000/  ^ “仮想通貨を「貨幣」認定　金融庁、法改正で決済手段に”. 日経新聞. (24 February 2016). https://www.nikkei.com/article/DGXLASGC23H0N_T20C16A2MM8000/  ^ “Diet OKs bill to regulate virtual currency exchanges”. Japan Times. (25 May 2016). http://www.japantimes.co.jp/news/2016/05/25/business/diet-oks-bill-regulate-virtual-currency-exchanges/#.V9ZXcTWihxw  ^ “仮想通貨に規制の網　改正資金決済法成立”. 日経新聞. (26 May 2016). https://www.nikkei.com/article/DGXKZO02785530V20C16A5EE8000/  ^ “改正銀行法が成立　銀行などのＩＴ出資を緩和”. 日経新聞. (25 May 2016). https://www.nikkei.com/article/DGXLASDF25H02_V20C16A5EAF000/  ^ 政治家個人への献金「仮想通貨は規制対象」＝政府答弁書 ～「金銭等」でなくとも「財産上の利益」の寄付に該当するため - 仮想通貨 Watch ^ Saleha Mohsin (13 December 2013) Bitcoins Fail Currency Test in Scandinavia’s Richest Nation Bloomberg. Retrieved 13 December 2013 ^ “Warning Advisory on Virtual Currencies”. Bangko Sentral ng Pilipinas. (6 March 2014). http://www.bsp.gov.ph/publications/media.asp?id=3377 10 March 2014閲覧。  ^ “Is Bitcoin Legal” (26 November 2013). 18 December 2013閲覧。 ^ “Ngân hàng Nhà nước cảnh báo tiền ảo Bitcoin không hợp pháp (State Bank warns of dangers of virtual currency)”. Tuoitre. (28 February 2014). http://tuoitre.vn/Kinh-te/595829/ngan-hang-nha-nuoc-canh-bao%C2%A0tien-ao-bitcoin-khong-hop-phap.html 28 February 2014閲覧。  ^ “Belgium’s finance minister has no objection to bitcoin”. Coinbase (11 September 2013). 31 December 2013閲覧。 ^ “Bitcoin Is Not Illegal” (18 December 2013). 18 December 2013閲覧。 ^ “Statement on Bitcoin”. Bank Negara Malaysia. (6 January 2014). http://www.bnm.gov.my/index.php?ch=en_announcement&pg=en_announcement_all&ac=275 02 March 2014閲覧。  ^ Fuad, Madiha (6 January 2014). “BNM warns on Bitcoin risks”. The Edge (Malaysia). http://www.theedgemalaysia.com/technology/270011-bnm-warns-on-bitcoin-risks.html 11 January 2014閲覧。  ^ a b Obeidat, Omar (22 February 2014). “Central bank warns against using bitcoin”. The Jordan Times. http://jordantimes.com/central-bank-warns-against-using-bitcoin  ^ Southurst, Jon (23 February 2014). “Central Bank of Jordan Blocks Financial Companies from Bitcoin”. CoinDesk. http://www.coindesk.com/central-bank-jordan-blocks-financial-companies-bitcoin/  ^ “Lietuvos bankas apsisprendė dėl bitkoinų”. vz.lt. (31 January 2014). http://vz.lt/article/2014/1/31/lietuvos-bankas-perspeja-del-bitkoinu 31 January 2014閲覧。  ^ a b Hajdarbegovic, Nermin (2 January 2014). “Lebanon’s Central Bank Issues Bitcoin Warning”. http://www.coindesk.com/lebanons-bank-bitcoin-warning/  ^ “Об использовании при совершении сделок «виртуальных валют», в частности, Биткойн”. Bank of Russia (27 January 2014). 10 March 2014閲覧。 ^ Hamburger, Ellis (February 9, 2014). “Russia bans Bitcoin use”. The Verge. http://www.theverge.com/2014/2/9/5395050/russia-bans-bitcoin February 10, 2014閲覧。  ^ “Центробанк опровергает «запрет Биткойна в России»”. Bit Новости (5 March 2014). 10 March 2014閲覧。