據日經新聞報道，日本金融服務廳（FSA）計劃將加密貨幣稅製改革納入其2026年稅收修訂方案。改革方案包含兩個關鍵部分。首先，它包括修訂稅法，將加密貨幣從綜合稅改為與股票相同的類別。其次，它包括一項法律修正案，將加密貨幣重新歸類為金融產品，使FSA能夠根據《金融工具與交易法》適用內幕交易規則、披露標準和投資者保護措施。目前，日本將加密貨幣收益列為「雜項收入」徵稅，稅率為累進製，一旦計入地方稅，稅率可能超過50%。而股票和債券則需繳納20%的統一稅。  

According to Nikkei News, Japan’s Financial Services Agency (FSA) plans to include cryptocurrency tax reform in its 2026 tax revision plan. The reform plan includes two key parts. First, it involves amending tax laws to reclassify cryptocurrencies from comprehensive taxation to the same category as stocks. Second, it includes a legal amendment to reclassify cryptocurrencies as financial products, enabling the FSA to apply insider trading rules, disclosure standards, and investor protection measures under the *Financial Instruments and Exchange Act*. Currently, Japan taxes cryptocurrency gains as 'miscellaneous income' under a progressive tax system, which, when combined with local taxes, can exceed 50%. In contrast, stocks and bonds are subject to a unified tax rate of 20%.