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Crypto Tax Calculator (Japan, 2026)
Calculates the additional tax burden when crypto trading gains are aggregated with your Japanese salary income. The taxation regime in Japan is significantly harsher than US/EU jurisdictions — make sure you understand the consequences before filing.
Inputs
Typically ~15% of salary for employees in Japan.
Tax estimate
- Crypto gain
- ¥1,000,000
- Additional tax on crypto
- ¥257,234
- Net (after tax)
- ¥742,766
- Effective rate
- 25.7%
※ Crypto gain is treated as "miscellaneous income" (雑所得) in Japan, added to salary income and taxed at progressive rates (5–45% national + 10% local). Unlike stocks (flat 20.315%), crypto uses the much harsher progressive scale. There is no loss-carry-forward for crypto, and loss-set-off is only with other miscellaneous income in the same year.
How Japan taxes crypto
Unlike most developed nations, Japan classifies crypto gains as miscellaneous income (雑所得) under comprehensive taxation (総合課税). This means crypto profits are added on top of your salary and taxed at the progressive income tax brackets (5% to 45%), plus 10% local resident tax, plus 2.1% reconstruction surtax. Listed stocks, in contrast, are taxed at a flat 20.315% under separate taxation.
Taxable events
- Selling crypto for JPY (or any fiat) — taxable
- Trading crypto-to-crypto (e.g., BTC → ETH) — taxable on the JPY value at the time of trade
- Spending crypto on goods or services — taxable
- Mining, staking, or airdrop rewards — taxable on receipt
- Simply holding crypto — not taxable until disposal
Filing requirements for foreign residents
- Permanent residents for tax purposes (residents for 5+ of last 10 years): worldwide crypto income is taxable.
- Non-permanent residents(in Japan <5 years): foreign-source crypto income is only taxable to the extent remitted to Japan.
- Non-residents (less than 1 year in Japan or no jusho): generally not taxed on crypto gains, but Japanese-source gains may apply.
- Salaried employees with crypto gains > ¥200,000 must file an annual tax return (確定申告) by March 15 of the following year.
Cost-basis methods
For individual filers, Japan defaults to the total-average method (総平均法). You can elect the moving-average method (移動平均法) by filing form 「所得税の暗号資産の評価方法の届出書」in your first year of crypto trading. Once selected, the method is binding for that crypto. Use our cost-basis calculator (Japanese) to compute under either method from your trade history.
Loss treatment (important)
- No loss carry-forward: Unlike listed stock losses (3-year carry-forward), crypto losses cannot be carried to the following year.
- Limited loss set-off: Crypto losses can only offset other miscellaneous income in the same year (e.g., other crypto, side-hustle income). They cannot offset salary, stock, or real estate income.
- Plan year-end realizations carefully — selling losers in December of a profitable year is the only mainstream optimization.
Leaving Japan with crypto
If you plan to leave Japan permanently and you are a "permanent resident for tax purposes" (5+ of last 10 years in Japan with valid jusho), the Exit Tax (出国税) may apply if your total covered assets exceed ¥100 million. Crypto held on Japanese exchanges is included in the covered assets calculation. See our Exit Tax calculator for details.