Profit and loss from crypto assets (virtual currency) trades are generally considered miscellaneous income and are part of the tax on aggregate income. If you also have miscellaneous income other than that obtained from crypto assets (virtual currency) trading*, they can be totaled together as miscellaneous income. Additionally, if it qualifies as business income, it can be used to calculate total profit and loss for business income.
*Excludes “miscellaneous income from futures trading” such as foreign exchange trading (FX) and domestic futures trading or options.
Please understand that filing your final tax return and its results are your own responsibility. For more information on final tax returns and the handling of taxes on crypto assets (virtual currency) trading, please contact your local tax office or a tax counselor.