Crypto Capital Gains Tax in Japan — 20.315% / 20.315%
Japan taxes crypto gains as miscellaneous income rather than as capital gains, which means the rate does not depend on how long you held. The headline figure combines national income tax, the local resident tax and the reconstruction surcharge into a single 20.315% rate.
Tax on a range of gains
This jurisdiction does not split by holding period, so a single rate covers every row.
| Net gain | Rate applied | Tax due | You keep |
|---|---|---|---|
| $1,000 | 20.315% | $203 | $797 |
| $5,000 | 20.315% | $1,016 | $3,984 |
| $10,000 | 20.315% | $2,032 | $7,969 |
| $25,000 | 20.315% | $5,079 | $19,921 |
| $50,000 | 20.315% | $10,158 | $39,843 |
| $100,000 | 20.315% | $20,315 | $79,685 |
Worked example at $25,000
A position bought for $10,000 and sold for $35,000 leaves a net gain of $25,000. Sold inside a year, Japan takes $5,079, leaving $19,921. Past the 365-day mark the bill is $5,079. Fees come off the gain before the rate is applied, so a 0.1% fee on each leg of a $35,000 exit trims about $70 from the taxable amount and, at 20.315%, about $14 from the bill.
Rules this page follows
- Miscellaneous income is aggregated with other income and pushed through progressive bands, so 20.315% is a planning rate, not the top marginal rate.
- Losses on crypto cannot be offset against other income categories, which makes the flat-rate estimate the more forgiving view.
- Gains below zero are treated as zero for the tax line, and the loss is reported separately rather than netted against other income.
- A custom rate overrides the table entirely — useful when you already know your marginal band.
$25,000 gain across all nine jurisdictions
| Jurisdiction | Under a year | A year or more | Tax on $25,000 |
|---|---|---|---|
| United States | 24% | 15% | $6,000 |
| United Kingdom | 24% | 24% | $6,000 |
| Germany | 26.375% | 0% | $6,594 |
| Japan | 20.315% | 20.315% | $5,079 |
| Australia | 32.5% | 16.25% | $8,125 |
| Canada | 16.5% | 16.5% | $4,125 |
| India | 31.2% | 31.2% | $7,800 |
| Singapore | 0% | 0% | $0 |
| United Arab Emirates | 0% | 0% | $0 |
Other jurisdictions
Frequently asked questions
How is the holding period measured in Japan?
The estimator counts calendar days between acquisition and disposal and switches jurisdiction at 365. Holding period changes nothing in Japan: the same rate applies to a one-day trade and to a five-year position.
What happens to a losing year?
Taxable gain is floored at zero, so a loss produces a tax figure of zero rather than a refund. Some jurisdictions let that loss offset other gains or carry forward; the estimator does not model those rules, which is why the table above stops at the flat rate.
Run your own numbers, including FIFO lots and exchange fees, in the CoinMetra crypto profit and tax calculator. The tax reference library lists every jurisdiction in the estimator.