日本2026財年稅製改正大綱已明確提出，將加密資產逐步定位為「有助於國民資產形成的金融商品」，並研議對現貨、衍生性商品及ETF交易收益適用分離課稅，同時導入最長3年的虧損結轉機製。惟並非所有加密貨幣交易皆納入新製範疇，質押、借貸收益及NFT交易可能仍適用綜合課稅，具體適用範圍與執行細則仍有待後續立法與監管單位進一步釐清

Japan’s **2026 Fiscal Year Tax Reform Outline** has explicitly proposed to gradually classify crypto assets as 'financial products conducive to national asset formation'. It also explores the application of separate taxation on trading gains from spot transactions, derivatives, and ETFs, while introducing a loss carryforward mechanism with a maximum period of 3 years. However, not all crypto transactions will be covered by the new system. Gains from staking, lending, and NFT transactions may still be subject to comprehensive taxation. The specific scope of application and implementation rules are yet to be clarified through subsequent legislation and regulation.