LogoBlack
ENarrow-down
  • JP
  • EN

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).
  • x-icon

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
Side Banner
MAGAZINE
Iolite Vol.20

Iolite Vol.20

July 2026 issueReleased on 2026/05/29

Interview Michael Shaulov, CEO & Co-Founder of Fireblocks Marcus Infanger, SVP of RippleX PHOTO & INTERVIEW Ryoko Yonekura Special Features "The Future of Payments: Beyond the Gateway" "Innovation Without Taboos: The Dual-Use Shockwave" "The Future of Humanity Expanded by BMI: The 'Sixth Sense' Stemming from Brain-Computer Interface Devices" [Dialogue Series] The NISHI Talk: Crypto Conversations"The 'True Decentralization' of DeFi and the Challenges Facing the Crypto Industry" Kasou NISHI × Yoshihiko Uchida Series Tech and Future by Toshinao Sasaki... and more.

MAGAZINE

Iolite Vol.20

July 2026 issueReleased on 2026/05/29
Interview Michael Shaulov, CEO & Co-Founder of Fireblocks Marcus Infanger, SVP of RippleX PHOTO & INTERVIEW Ryoko Yonekura Special Features "The Future of Payments: Beyond the Gateway" "Innovation Without Taboos: The Dual-Use Shockwave" "The Future of Humanity Expanded by BMI: The 'Sixth Sense' Stemming from Brain-Computer Interface Devices" [Dialogue Series] The NISHI Talk: Crypto Conversations"The 'True Decentralization' of DeFi and the Challenges Facing the Crypto Industry" Kasou NISHI × Yoshihiko Uchida Series Tech and Future by Toshinao Sasaki... and more.