This page takes the amounts you enter, applies them to the tables published by the National Tax Agency (国税庁) and the Ministry of Internal Affairs and Communications (総務省) and to the tables in the statutes, and shows the tax amount and which row of which table you land on. It is calculated on the laws and regulations in force as of September 2026 (reflecting the FY2026 tax reform). The result is an estimate and may differ from the amount you actually file. We do not answer questions about your individual circumstances. Please confirm with your local tax office (税務署), your municipality, or a licensed tax accountant (税理士). The amounts you enter are processed inside your browser only; nothing is sent to a server and nothing is stored. The operator accepts no liability for any loss arising from the use of this page.

Japanese version of this page: 仮想通貨の利益で税金はいくら増える? 2026年分・自動計算 — same calculation, Japanese labels. The two pages share one calculation block; if you find a discrepancy between them, the Japanese page is the reference. (For hreflang, this page is en and that page is ja; they are alternates of each other.)

Profit from buying and selling crypto assets is, as a rule, miscellaneous income (雑所得, zatsu shotoku) — National Tax Agency FAQ 2-2. It is not taxed in a separate bucket: it is added to your employment income, and then progressive income tax rates and the flat 10% resident tax (住民税, juminzei) income levy apply. This page puts “the difference against a year in which the crypto profit had been zero” at the top. It splits the result into income tax, special reconstruction income tax, and resident tax (income levy + per-capita levy + forest environment tax), and shows which row of the income tax rate table you land on. If you tick the student box, it also shows the working-student deduction row and the rows for your parent’s dependent / special dependent-relative deductions.

About the 20% flat rate you may have read about. The FY2026 tax reform outline (Cabinet decision of 26 December 2025) does provide for taxing transfers of “specified crypto assets” (特定暗号資産 — only those recorded in the Financial Instruments Business Operators register) separately from other income at 20% (15% income tax + 5% resident tax). However, Note 1 to that provision states that it applies to transfers made on or after 1 January of the year following the year in which the amending Financial Instruments and Exchange Act comes into force. The outline does not fix that commencement date, so the first year to which the 20% rate applies cannot be determined from the outline itself. For the 2026 tax year (Reiwa 8), crypto profit is still miscellaneous income under comprehensive taxation, which is what this page calculates. Source and exact wording are in the sources list below.

The tables this page uses (primary sources, checked 9 September 2026)

Every source below is published in Japanese; the descriptions are ours, the figures are theirs.

  • Income tax rate table (taxable income / rate / deduction): 1,000–1,949,000 yen 5%, deduction 0 / 1,950,000–3,299,000 yen 10%, 97,500 / 3,300,000–6,949,000 yen 20%, 427,500 / 6,950,000–8,999,000 yen 23%, 636,000 / 9,000,000–17,999,000 yen 33%, 1,536,000 / 18,000,000–39,999,000 yen 40%, 2,796,000 / 40,000,000 yen and above 45%, 4,796,000 — National Tax Agency No.2260 所得税の税率 (laws in force as of 1 April 2026)
  • Special reconstruction income tax: 2.1% of the base income tax amount for each year from 2013 through 2037. It remains 2.1% for the 2026 tax year. For income arising on or after 1 January 2027 it splits into a 1% special defence income tax and a 1.1% special reconstruction income tax, but the combined rate of 2.1% does not change — same No.2260, and National Tax Agency Q&A on the special defence income tax and the special reconstruction income tax (May 2026) PDF Q1
  • Basic deduction, income tax (2026 tax year): total income 4,890,000 yen or less → 1,040,000 / over 4,890,000 up to 6,550,000 → 670,000 / over 6,550,000 up to 23,500,000 → 620,000 / over 23,500,000 up to 24,000,000 → 480,000 / over 24,000,000 up to 24,500,000 → 320,000 / over 24,500,000 up to 25,000,000 → 160,000 / over 25,000,000 → 0 — National Tax Agency No.1199 基礎控除 and Outline of the revision of withholding income tax (April 2026) PDF p.1 (1) (Income Tax Act Art. 86; Act on Special Measures Concerning Taxation Art. 41-16-2). The provision for the 2026 tax year takes effect on 1 December 2026
  • Employment income deduction (2026 and 2027 tax years): for income of 2,200,000 yen or less the guaranteed minimum is 740,000 yen. Above 2,200,000 yen there is no change (over 2,200,000 up to 3,600,000: income × 30% + 80,000 / over 3,600,000 up to 6,600,000: × 20% + 440,000 / over 6,600,000 up to 8,500,000: × 10% + 1,100,000 / over 8,500,000: 1,950,000). Income from 691,000 yen up to under 2,200,000 yen uses the special table in p.1 (2)(c) of the same Outline — same Outline p.1 (2)
  • Working-student deduction: 270,000 yen for income tax (Income Tax Act Art. 82), 260,000 yen for resident tax (Local Tax Act Art. 314-2(1)(ix)). The requirements are total income of 890,000 yen or less (2026 and 2027 tax years; Outline p.1–2 (3)) and income other than employment income and the like of 100,000 yen or less (Income Tax Act Art. 2(1)(xxxii); the same item is applied mutatis mutandis for resident tax)
  • Income requirement for a dependent relative, and the 9 steps of the special dependent-relative deduction (shown for students): a dependent relative is total income of 620,000 yen or less; a specified relative (19 or over and under 23) is over 620,000 up to 1,230,000 yen, with a deduction on the parent’s side of 630,000 / 610,000 / 510,000 / 410,000 / 310,000 / 210,000 / 110,000 / 60,000 / 30,000 yen — same Outline p.2 (3) and its reference table
  • Resident tax income levy and per-capita levy: the standard rate for the income levy is 10% (prefectural 4% + municipal 6%). The standard per-capita levy is 4,000 yen (prefectural 1,000 yen + municipal 3,000 yen), and from FY2024 the forest environment tax (a national tax) of 1,000 yen is collected together with it — Ministry of Internal Affairs and Communications 個人住民税. In designated cities the split becomes prefectural 2% and municipal 8%, but the total of 10% is the same
  • Basic deduction, resident tax: total income 24,000,000 yen or less → 430,000 / over 24,000,000 up to 24,500,000 → 290,000 / over 24,500,000 up to 25,000,000 → 150,000 / over 25,000,000 → 0 — Local Tax Act Art. 314-2(2). The FY2026 local tax reform left this unchanged, and the ministry’s document says that “necessary measures will be considered” (Ministry of Internal Affairs and Communications 令和8年度地方税制改正(案)について p.1)
  • The 740,000 yen guaranteed minimum of the employment income deduction for resident tax: applies from FY2027 individual resident tax (that is, the resident tax on 2026 income) — same document p.1
  • Resident tax exemption threshold (single, no dependent relatives): total income of 450,000 yen (base amount 350,000 + 100,000). For the per-capita levy, Local Tax Act Art. 295(3) and Enforcement Order Art. 47-3; for the income levy, Local Tax Act Supplementary Provisions Art. 3-3(1). The ministry document above, p.1, also gives “exemption line (for a single person) base amount etc. 450,000 yen (no change)”. In some municipalities the base amount is below 350,000 yen depending on the cost-of-living grade classification
  • Adjustment deduction: for a person with total income of 25,000,000 yen or less, if aggregate taxable income is 2,000,000 yen or less, 5% (prefectural 2% + municipal 3%) of the smaller of “the total difference in personal deductions” and “aggregate taxable income”; if over 2,000,000 yen, 5% of “the total difference in personal deductions − (aggregate taxable income − 2,000,000)”, with a floor of 50,000 yen — Local Tax Act Arts. 37 and 314-6. The differences in personal deductions are 50,000 yen for the basic deduction and 10,000 yen for the working-student deduction
  • Rounding: the tax base drops amounts under 1,000 yen (Act on General Rules for National Taxes Art. 118(1); Local Tax Act Art. 20-4-2(1)); the tax amount (the determined amount) drops amounts under 100 yen (Act on General Rules for National Taxes Art. 119(1); Local Tax Act Art. 20-4-2(3)). Municipal resident tax, prefectural resident tax and the forest environment tax are treated as one local tax for rounding under Art. 20-4-2(8) — Act on General Rules for National Taxes, Local Tax Act
  • Who has to file an income tax return: a person who receives employment income from one place, all of which is subject to withholding, and whose income of all kinds other than employment income and retirement income totals more than 200,000 yen — National Tax Agency No.1900 給与所得者で確定申告が必要な人 (laws in force as of 1 April 2026). That page says nothing about resident tax
  • Filing a resident tax return: even a person receiving employment income, if they had income other than employment income during the previous year, does not fall within the proviso to Local Tax Act Art. 317-2(1) and is obliged to file — Local Tax Act Art. 317-2(1)
  • Income classification of crypto assets: profit arising from crypto asset transactions is, as a rule, miscellaneous income (other miscellaneous income). However, if revenue from crypto asset transactions for the year exceeds 3,000,000 yen, it is business income if books and records are kept, and miscellaneous income from a business if they are not — National Tax Agency “Information on the tax treatment of crypto assets etc.” (26 December 2025) PDF 2-2

Two further sources used for the notes on this English page

  • The 20% separate taxation and when it applies: Ministry of Finance, FY2026 tax reform outline (Cabinet decision of 26 December 2025) PDF pp.22–23, item (2)①: where a resident transfers a specified crypto asset (limited to those recorded in the Financial Instruments Business Operators register) to a person carrying on a crypto asset transaction business, the transfer income is taxed separately from other income at 20% (income tax 15%, individual resident tax 5%). Note 1 to that item: the change applies to transfers of specified crypto assets made on or after 1 January of the year following the year in which the amending Financial Instruments and Exchange Act comes into force (“the application start date”). The outline does not fix the commencement date of that amending Act
  • Categories of taxpayer: a non-permanent resident is a resident who does not have Japanese nationality and who has had a domicile or residence in Japan for five years or less in total within the preceding ten years. A non-permanent resident is taxed on income other than foreign-source income, plus foreign-source income paid in Japan or remitted to Japan — National Tax Agency No.2010 納税義務者となる個人 (laws in force as of 1 April 2026)
Check calculations (six worked by hand)

In all cases the social insurance premium deduction is 0 yen, the person is single with no dependent relatives, and resident tax uses the standard rates and the grade-1 threshold. Amounts are in yen.

#Employment incomeMiscellaneous incomeStudentTotal incomeTaxable income (income tax)Row of the rate tableIncome tax + reconstructionResident taxTotalDifference vs 0 profit
a0500,000—500,0000none09,5009,5009,500
b3,000,000100,000—2,120,0001,080,0005%, deduction 055,100171,500226,60015,100
c5,000,0001,000,000—4,560,0003,520,00020%, deduction 427,500282,300415,500697,800224,600
d1,000,000300,000yes560,0000none015,50015,50015,500
e10,000,0005,000,000—13,050,00012,430,00033%, deduction 1,536,0002,619,7001,264,5003,884,2002,024,300
f00—00none0000

b by hand: employment income deduction 3,000,000 × 30% + 80,000 = 980,000. Employment income 2,020,000. Total income 2,120,000 → the 1,040,000 basic deduction row → taxable income 1,080,000 → the 5% row → income tax 54,000; special reconstruction income tax 54,000 × 2.1% = 1,134; total 55,134 → drop under 100 yen → 55,100. For resident tax, 2,120,000 − 430,000 = 1,690,000 → income levy 169,000 − adjustment deduction 2,500 = 166,500; per-capita levy plus forest environment tax 5,000; total 171,500. With 0 miscellaneous income it would be 50,000 + 161,500 = 211,500, so the difference is 15,100.

c by hand: employment income deduction 5,000,000 × 20% + 440,000 = 1,440,000. Employment income 3,560,000. Total income 4,560,000 (4,890,000 or less, so the 1,040,000 basic deduction row) → taxable income 3,520,000 → the 20%, deduction 427,500 row → income tax 3,520,000 × 20% − 427,500 = 276,500; special reconstruction income tax 5,806.5; total 282,306.5 → 282,300. For resident tax, 4,560,000 − 430,000 = 4,130,000 → income levy 413,000. Aggregate taxable income exceeds 2,000,000, so the adjustment deduction is 5% of max(50,000 − (4,130,000 − 2,000,000), 50,000) = 50,000, that is 2,500 → 410,500. With the per-capita levy and forest environment tax of 5,000 this is 415,500. With 0 miscellaneous income it would be 157,700 + 315,500 = 473,200, so the difference is 224,600.

In d the miscellaneous income is 300,000 yen, which fails the "income other than employment income and the like of 100,000 yen or less" requirement, so the working-student deduction applies to neither income tax nor resident tax. Total income of 560,000 yen is within the 620,000 yen income requirement for a dependent relative, so on the parent's side it remains the specified dependent relative row of 630,000 yen.

What this page does not cover

  • Non-permanent residents (非永住者) and non-residents (非居住者). This page assumes a resident other than a non-permanent resident, that is, someone taxed on worldwide income. Whether a non-permanent resident’s crypto profit is foreign-source income, and how remittances to Japan change the answer, requires a finding of fact about your own situation and is outside the scope of this page (see No.2010 in the sources). The same goes for foreign tax credits and tax treaties
  • The 20% separate taxation of specified crypto assets. As set out above, it does not apply to the 2026 tax year
  • Income deductions other than the ones listed (spouse deduction, dependent deduction, life insurance premium deduction, medical expenses deduction, iDeCo and so on), the income adjustment deduction, and the specific expenditure deduction
  • Aggregation of profits and losses, and loss carryforward (a loss in miscellaneous income cannot be deducted from other income — see the FAQ above); the previous year’s income; tax credits such as the housing loan deduction; furusato nozei
  • The measure that caps the tax amount near the resident tax exemption threshold (Local Tax Act Supplementary Provisions Art. 3-3(2)), the addition to the exemption threshold where there are dependent relatives, and differences in excess rates and grade classifications between municipalities
  • Appended Table 5 of the Income Tax Act (the 4,000 yen step table) for employment income below 6,600,000 yen. This page calculates with the formula in Income Tax Act Art. 28(3), so there can be a discrepancy of up to a few hundred yen against Appended Table 5
  • National Health Insurance premiums, National Pension premiums, and social insurance dependency (the 1,300,000 and 1,500,000 yen lines). These are separate systems from tax
  • The classification into business income or miscellaneous income from a business where revenue from crypto asset transactions exceeds 3,000,000 yen for the year
  • Whether you should take a profit, or when to sell. This page shows amounts and rows only; it does not show what to do

仮想通貨の利益で税金はいくら増える? 2026年分・自動計算 (the Japanese version of this page) / 仮想通貨の税金まとめ【2026年版】 / 学生の年収の壁 2026年分・自動計算 / 仮想通貨の損益計算(総平均法と移動平均法)

Change log

  • 9 September 2026: published. The income tax rate table, the basic deduction, the employment income deduction, the 2.1% special reconstruction income tax, the 10% resident tax income levy and the 4,000 yen per-capita levy plus 1,000 yen forest environment tax, the 430,000 yen resident tax basic deduction, the working-student deduction (270,000 yen for income tax, 260,000 yen for resident tax), the adjustment deduction, the rounding rules and the 200,000 yen rule were all checked against primary sources (checked 9 September 2026). The commencement of the 20% separate taxation was checked against the FY2026 tax reform outline

Based on the laws and regulations in force as of 9 September 2026 (reflecting the FY2026 tax reform). If you notice an error, please use the contact form. Corrections are recorded on this page. See also the disclaimer.