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DeFi & NFT Tax Summary Sheet
Crypto Taxation & Accounting (Japan-Specific)

DeFi & NFT Tax Summary Sheet

A summary sheet explaining how common DeFi and NFT activities may create taxable events for individuals in Japan, from staking rewards and liquidity provision to buying and selling NFTs. It suits investors who use these services and want a clearer view of what they need to record.

Levels
4
Starting from
290 credits
Category
Crypto Taxation & Accounting (Japan-Specific)
Choose a level

About this material

This summary sheet brings together, on a few pages, the main tax questions raised by decentralized finance and NFTs. It explains in general terms how activities such as lending, staking, providing liquidity, receiving governance tokens, minting NFTs and selling them may give rise to income, and what information you should record at the time of each transaction. Simple tables compare the activities side by side, showing the typical event, the value to note and the records to keep. Because the treatment of newer activities can be less settled than that of simple trading, the sheet highlights areas where guidance may be limited and professional advice is especially useful. It is general educational information, not tax advice, and rules change, so check current National Tax Agency guidance or a qualified tax professional before filing.
Each level is unlocked separately

Choose a level

Compare the levels below and add the one that suits you to your cart

01
Level 1

Beginner

290 credits

What this level includes

  • Covered in this level

    You will learn which common DeFi and NFT activities may create a taxable event for individuals in Japan, such as swapping tokens, receiving rewards or selling an NFT, and why keeping records from the start is important.

  • Suited to

    This level is for investors who have started using DeFi services or buying NFTs and are unsure how these activities relate to tax. It explains the basic idea of a taxable event in plain language.

  • What you will be able to apply

    You will be able to recognise the DeFi and NFT activities that are likely to matter for tax, explain why they matter and start keeping basic records of them. You will know that official guidance or a tax professional should confirm specific cases.

02
Level 2

Intermediate

490 credits

What this level includes

  • Covered in this level

    You will work through recording staking rewards, liquidity provision, lending, NFT minting costs, gas fees, NFT sales and royalties, including how to value each item in yen at the time it happens.

  • Suited to

    This level suits investors who use DeFi or NFTs regularly and want to apply the summary sheet to their own activity. It focuses on recording each type of transaction consistently and clearly.

  • What you will be able to apply

    You will be able to organise your DeFi and NFT activity into clear categories, value each event consistently and prepare records that can support your tax calculations. You will avoid the most common gaps that cause trouble later.

03
Level 3

Advanced

790 credits

What this level includes

  • Covered in this level

    You will explore wrapped tokens, liquidity pool tokens, airdrops, failed transactions, lost or hacked assets, cross-chain bridges and NFT royalties received as a creator, focusing on how to record facts and reasoning when rules are unclear.

  • Suited to

    This level is for investors whose DeFi and NFT activity includes more unusual or uncertain situations. It explains how to handle cases where the tax treatment is less clear and careful judgement is needed.

  • What you will be able to apply

    You will be able to analyse complex DeFi and NFT activity, record the facts and your reasoning in a way others can follow and identify which questions need professional advice. You will handle uncertainty carefully rather than ignoring it.

04
Level 4

Expert

1,090 credits

What this level includes

  • Covered in this level

    You will bring together every activity type, valuation methods, tools for gathering on-chain data and the trade-offs between detail and practicality. The sheet gives general information only, not tax advice, and rules in this area change, so current guidance must be checked.

  • Suited to

    This level is for experienced DeFi users and NFT creators who want a complete, consistent approach to tax records across all their activity. It focuses on judgement, documentation and staying adaptable as practices evolve.

  • What you will be able to apply

    You will be able to design a record system that covers all your DeFi and NFT activity, explain your approach to a tax professional and adjust it when rules or your activity change. Your records will be complete, consistent and easier to defend.

Levels are unlocked with credits from your balance. You can add more credits at any time.