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The Japanese Cabinet approves the revision of the tax system for the fiscal year 2024, aiming to exempt companies from paying taxes on unrealized cryptocurrency gains
2023/12/25 09:27
据The Block报道，日本内阁周五已批准2024财年税制修订，旨在排除长期持有资产的企业无需为未实现的加密货币收益纳税，该修订将适用于持有第三方发行的加密货币的公司。
据悉，目前，企业持有的第三方发行的加密货币根据会计年度末的市场价值与账面价值之间的差额被视为损益。此次修订旨在规定，如果公司长期持有资产，则不再适用这种按市值计价的估值。这意味着公司将仅对销售加密货币产生的利润征税。
2024财年的拟议修订仍需提交至2024年1月举行的国会例行会议，并获得众议院和上议院的批准。
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