In Japan, amendments to the Act on Special Provisions, etc. of the Income Tax Act, the Corporation Tax Act, and the Local Tax Act in Connection with the Implementation of Tax Treaties (hereinafter the Act on Special Provisions, etc.), based on the international Crypto-Asset Reporting Framework (CARF), have expanded its scope to include crypto assets. In response to these amendments, all customers are kindly requested to submit a Tax Residence and Entity Information Notification Form as outlined below.
Customers who newly open a bitFlyer account on or after January 1st, 2026:
Submission of the notification form is required at the time of account opening
Customers who have a bitFlyer account as of December 31st, 2025:
Submission is required within the period from January 1st, 2026 to December 31st, 2026
What are CARF and the Act on Special Provisions, etc.?
Crypto assets become subject to international tax rules
The Crypto-Asset Reporting Framework (CARF) agreed upon by the OECD
CARF is a new set of rules developed by the OECD to enhance international tax transparency in response to increasing risks of tax evasion involving crypto assets. Under CARF, tax authorities in each country are required to collect crypto asset transaction details in a standardized format and appropriately share such information with other tax authorities. This framework enables taxation of cross-border crypto asset transactions according to the customer’s country of tax residence, thereby improving the accuracy of tax administration. CARF is based on international consensus and is scheduled to take effect in Japan from 2026.
In Japan, crypto assets are included under the Act on Special Provisions, etc.
In Japan, the Act on Special Provisions, etc. has been amended to implement the OECD-developed CARF as a domestic reporting regime, expanding its scope to include crypto assets.
As a result, crypto asset exchange operators and similar service providers will be subject to information reporting obligations to tax authorities in the same way as traditional financial institutions.
The amendments will take effect on January 1st, 2026. From that date, crypto asset exchange operators and similar service providers, including bitFlyer, will be required to provide certain transaction information and related data to tax authorities.
Through the introduction of this regime, international consistency in tax information is expected to be maintained, and a foundation will be established for appropriate taxation based on users’ countries of tax residence and related factors.
In line with the implementation of this regime, bitFlyer will also start requesting confirmation of customers’ countries of residence and other related information.
Please note that this regime is intended solely for information reporting purposes. The introduction of this regime does not impose any new taxes on customers.
Submission of the Notification Form to bitFlyer
Following the amendments to the Act on Special Provisions, etc., customers are required to submit a notification form to bitFlyer.
Customers who newly open a bitFlyer account on or after January 1st, 2026:
Submission of the notification form is required at the time of account opening
Customers who have a bitFlyer account as of December 31st, 2025:
Submission is required within the period from January 1st, 2026 to December 31st, 2026. The notification form will be displayed when you log in to your account (scheduled for January 2026).
Please review the contents and submit the form if the information is correct. If updates or additional submissions are required, please update your registered information or provide additional details via our inquiry form.
As submission of the notification form is required by law, failure to submit the form by the deadline may result in restrictions on your use of bitFlyer services.
Submit a Notification Form Generated from Your Registered Information
Based on the personal information you have registered, bitFlyer will generate the notification form for you. Customers who reside in Japan and have no tax obligations outside Japan can complete the process simply by submitting the generated notification form.
The information required under the Act on Special Provisions, etc. is name, address and date of birth. Some customers may be asked to provide additional information.
If your registered address differs from your current address due to relocation, please update your address information first.
From January 1st, 2026, customers who change their address due to relocation or other reasons will be required to resubmit the notification form in conjunction with the address change.
Customers Required to Provide Additional Information (Exceptional Cases)
Some customers will be required to provide additional information in order to complete the notification form.
Customers who reside in Japan and have no tax obligations outside Japan generally do not fall under these cases; however, the following customers will be required to provide additional information.
🌍 Customers residing outside Japan
Confirmation of your country of residence and residency status is required.
🏠 Customers with additional countries of tax residence
Additional information is required to assess situations such as dual tax residence.
A “country of tax residence” refers to the country in which you are obligated to pay taxes equivalent to income tax or corporate tax.
If you are unsure of your country of tax residence or have questions regarding tax laws, please consult a qualified tax accountant or legal professional.
🏢 Customers who are Specified Corporations
Information such as corporate classification and business purpose may be required.
For details, please refer to the term “Specified Corporation (特定法人)” in the National Tax Agency’s “Related Terminology Leaflet” (only in Japanese).
https://www.nta.go.jp/taxes/shiraberu/kokusai/carf/pdf/seidogaiyo_03.pdf
🏛️ Customers who are Non-Reportable Corporations
Certain customers may be exempt from reporting obligations.
For details, please refer to the term “Non-Reportable Entity (報告対象外となる者)” in the National Tax Agency’s “Related Terminology Leaflet” (only in Japanese).
https://www.nta.go.jp/taxes/shiraberu/kokusai/carf/pdf/seidogaiyo_03.pdf
🪪 Estate entities, partnerships, etc.
Information regarding structure and representatives of the entity may be required.
Customers who fall under any of the above categories will receive instructions from bitFlyer regarding the submission of additional information.
Other Information to Be Considered
Please provide additional information as applicable
Other Matters to be Considered (e.g. a Short-Term Stay Abroad)
If you have information available that may affect tax assessment decisions, such as studying abroad, travel, or short-term stays abroad, we recommend that you provide such information under “Other matters to be considered.” Providing additional information on your personal circumstances, such as several months of residing in a different country, a planned change of address, or the imminent start of employment abroad, allows for a more accurate determination of your country of tax residence and related matters. Even minor details may be useful in making such determination, so please provide a brief description if any such circumstances apply to you.
This page has been prepared with reference to materials published by the National Tax Agency of Japan.
For further details, please visit their official website (only in Japanese):
https://www.nta.go.jp/taxes/shiraberu/kokusai/carf/index.htm