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Opinion Profile

Junya Izumi

Junya Izumi

Associate Professor, Faculty of Law, Toyo University; Tax Accountant
Associate professor at Toyo University Faculty of Law and tax accountant. As a crypto taxation researcher, he has written many research papers on crypto assets and NFTs. As a tax accountant, he is involved in individual consultations on crypto assets, NFTs, and blockchain games, inquiries to authorities, and tax investigations. His publications include "Learn with Case Studies! Taxation of NFTs and Crypto Assets" (Chuokeizaisha, co-authored).
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Article

Japanese version of CARF and its problems ②: Scope of reporting obligations and the effectiveness of the system
Web3.0Crypto

Japanese version of CARF and its problems ②: Scope of reporting obligations and the effectiveness of the system

2026/03/30Junya Izumi
Japan’s CARF Framework and Its Challenges: What Is Required of Users and Crypto Asset Service Providers
Web3.0Crypto

Japan’s CARF Framework and Its Challenges: What Is Required of Users and Crypto Asset Service Providers

2026/01/30Junya Izumi
Considering the counterargument to the view that capital gains on crypto assets are miscellaneous income
Web3.0Crypto

Considering the counterargument to the view that capital gains on crypto assets are miscellaneous income

2025/11/29Junya Izumi
Are gains on the sale of crypto assets miscellaneous income rather than capital gains?
CryptoWeb3.0

Are gains on the sale of crypto assets miscellaneous income rather than capital gains?

2025/09/30Junya Izumi
Crypto assets and tax investigations The National Tax Agency struggles with calculating crypto asset profits and losses
CryptoWeb3.0

Crypto assets and tax investigations The National Tax Agency struggles with calculating crypto asset profits and losses

2025/07/30Junya Izumi
Crypto Assets and Tax Audits: Are Crypto Assets the Ultimate Tax Haven?
CryptoWeb3.0

Crypto Assets and Tax Audits: Are Crypto Assets the Ultimate Tax Haven?

2025/05/30Junya Izumi
The road to separate taxation of crypto assets: what are the key issues in the increasingly serious debate?
Web3.0Crypto

The road to separate taxation of crypto assets: what are the key issues in the increasingly serious debate?

2025/03/28Junya Izumi
Why are cryptocurrencies taxed when exchanged for other cryptocurrencies or when they are used?
CryptoWeb3.0

Why are cryptocurrencies taxed when exchanged for other cryptocurrencies or when they are used?

2025/01/29Junya Izumi
Japanese version of CARF and its problems ②: Scope of reporting obligations and the effectiveness of the system
Web3.0Crypto

Japanese version of CARF and its problems ②: Scope of reporting obligations and the effectiveness of the system

2026/03/30Junya Izumi
Japan’s CARF Framework and Its Challenges: What Is Required of Users and Crypto Asset Service Providers
Web3.0Crypto

Japan’s CARF Framework and Its Challenges: What Is Required of Users and Crypto Asset Service Providers

2026/01/30Junya Izumi
Considering the counterargument to the view that capital gains on crypto assets are miscellaneous income
Web3.0Crypto

Considering the counterargument to the view that capital gains on crypto assets are miscellaneous income

2025/11/29Junya Izumi
Are gains on the sale of crypto assets miscellaneous income rather than capital gains?
CryptoWeb3.0

Are gains on the sale of crypto assets miscellaneous income rather than capital gains?

2025/09/30Junya Izumi
Crypto assets and tax investigations The National Tax Agency struggles with calculating crypto asset profits and losses
CryptoWeb3.0

Crypto assets and tax investigations The National Tax Agency struggles with calculating crypto asset profits and losses

2025/07/30Junya Izumi
Crypto Assets and Tax Audits: Are Crypto Assets the Ultimate Tax Haven?
CryptoWeb3.0

Crypto Assets and Tax Audits: Are Crypto Assets the Ultimate Tax Haven?

2025/05/30Junya Izumi
The road to separate taxation of crypto assets: what are the key issues in the increasingly serious debate?
Web3.0Crypto

The road to separate taxation of crypto assets: what are the key issues in the increasingly serious debate?

2025/03/28Junya Izumi
Why are cryptocurrencies taxed when exchanged for other cryptocurrencies or when they are used?
CryptoWeb3.0

Why are cryptocurrencies taxed when exchanged for other cryptocurrencies or when they are used?

2025/01/29Junya Izumi
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MAGAZINE
Iolite Vol.21

Iolite Vol.21

September 2026 issueReleased on 2026/07/30

Interview Richard Teng, Co-CEO, Binance Taisuke Isono, Head of Nikko Open Innovation Lab & DeFi Technology Department, SMBC Nikko Securities Inc. Hiroshi Kamiwaki, Director & Head of Crypto Asset Finance Business, Fintertech Co., Ltd. PHOTO & INTERVIEW Yusaku Nakano Feature Story: "Survival Strategies for Crypto Exchanges — The New Order Post-FIEA Transition" Interview Tomoyuki Isaka, President & Representative Director, CEO, Coincheck, Inc. Takaaki Fujiwara, Executive Vice President & Director, Mercury Inc. [Dialogue Series] The NISHI Talk: Crypto Conversations "Social Implementation Beyond Merely Holding Bitcoin" Kasou NISHI × Rintaro Kawai, President & Representative Director, ANAP HOLDINGS Co., Ltd. Series: Tech and Future Toshinao Sasaki ...and more

MAGAZINE

Iolite Vol.21

September 2026 issueReleased on 2026/07/30
Interview Richard Teng, Co-CEO, Binance Taisuke Isono, Head of Nikko Open Innovation Lab & DeFi Technology Department, SMBC Nikko Securities Inc. Hiroshi Kamiwaki, Director & Head of Crypto Asset Finance Business, Fintertech Co., Ltd. PHOTO & INTERVIEW Yusaku Nakano Feature Story: "Survival Strategies for Crypto Exchanges — The New Order Post-FIEA Transition" Interview Tomoyuki Isaka, President & Representative Director, CEO, Coincheck, Inc. Takaaki Fujiwara, Executive Vice President & Director, Mercury Inc. [Dialogue Series] The NISHI Talk: Crypto Conversations "Social Implementation Beyond Merely Holding Bitcoin" Kasou NISHI × Rintaro Kawai, President & Representative Director, ANAP HOLDINGS Co., Ltd. Series: Tech and Future Toshinao Sasaki ...and more