System for automatically calculating taxes associated with the sale of crypto assets in digital asset transactions, system for automatically calculating taxes associated with the sale of assets in digital asset transactions by mutual exchange of goods, crypto assets and ST products, system for automatically calculating taxes associated with the sale of crypto assets in the provision of debit services using digital assets, system for automatically calculating taxes associated with the sale of crypto assets in the provision of payment services using digital assets

Abstract

To provide a tax automatic calculation system for use in selling crypto-assets, configured to suppress the burden of calculating tax and promote the purpose of use of crypto-assets as settlement means.SOLUTION: A tax automatic calculation system includes: book value calculation means 13 which calculates a book value of purchased crypt-assets in yen terms; book value recording means 14 which records the book value of the crypt-assets in a customer account; yen conversion means 16 which sells the crypto-assets to be settled and automatically converts the value into yen; trading profit / loss calculation means 17 which calculates, as a trading profit / loss of the crypto-assets, the amount obtained by subtracting the book value from the sales price of the crypto-assets and multiplying the result by the quantity of sales; trading profit / loss recording means 18 which records the trading profit / loss of the crypto-assets in a customer address on a blockchain associated with the customer account; and tax automatic calculation means 21 which aggregates the trading profit / loss within a predetermined period by the total trading profit / loss of crypto-assets in the customer account or the total trading profit / loss of crypto-assets recorded in the customer address on the blockchain, to automatically calculate tax on selling the crypto-assets.SELECTED DRAWING: Figure 1

Description

[Technical field]

[0001] The present invention relates to an automatic tax calculation system for the sale of assets including crypto assets in the trading of digital assets, the provision of debit services using digital assets, and the provision of payment services using digital assets. [Background technology]

[0002] In recent years, with the global trend towards a cashless society, attention has been focused on digital assets, which are assets that have value converted into digital form. Tokens used in digital assets can be classified into, for example, electronic money, which is a prepaid payment method based on legal tender, legal tender stable coins, virtual currency stable coins, etc., which are digitized currencies that have value in themselves and can be used for payments, ST-type tokens (ST: Security Tokens) which are digitized securities, and ICO-type tokens (ICO: Initial Coin Offering, new cryptocurrency public offering) which are digitized goods or services. Summary of the Invention [Problem to be solved by the invention]

[0003] Currently in Japan, there are issues regarding taxation regarding the sale of crypto assets (such as virtual currency collateral). Crypto assets have characteristics that allow them to be used as a basis for settlement, but at the same time, they are prone to significant fluctuations in value and have speculative characteristics like securities.

[0004] Due to their speculative nature, crypto assets have the concept of profit and loss on sales. Currently, profits from the sale of crypto assets are required to be reported as taxes. In other words, when crypto assets are sold, it becomes necessary to calculate the tax separately. And the trouble of having to calculate the tax every time crypto assets are sold is a burden on the seller of crypto assets. As a result, the sale of cryptocurrencies is limited to being used primarily as a speculative instrument, and the use of cryptocurrencies as a means of payment is restricted.

[0005] However, crypto assets with small price fluctuations and other characteristics suitable for settlement, such as commodity-backed stable coins, are beginning to appear. If tax had to be calculated every time crypto assets with such characteristics were sold in order to be used for settlement, the tax calculation burden on sellers of crypto assets would increase, making it difficult to expand the use of sold crypto assets as a means of settlement.

[0006] The present invention has been made in consideration of the above-mentioned problems, and aims to provide an automatic tax calculation system for the sale of crypto assets in digital asset transactions, an automatic tax calculation system for the sale of assets in digital asset transactions involving the mutual exchange of physical goods, crypto assets, and product STs, an automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, and an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, which reduces the burden of tax calculation on sellers of crypto assets and enables the widespread use of selling crypto assets, which have small price fluctuations and outstanding characteristics suitable for payment, as a payment method. [Means for solving the problem]

[0007] In order to achieve the above-mentioned object, the automatic tax calculation system for the sale of crypto assets in digital asset transactions according to the present invention is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of crypto assets in digital asset transactions, comprising: a crypto asset purchase instruction receiving means having a function of receiving a purchase instruction for the crypto asset from a customer; and based on the purchase instruction for the crypto asset received by the crypto asset purchase instruction receiving means, the crypto asset is purchased by exchanging it with a specified legal tender (yen) deposited in the customer account set up at a crypto asset exchange company (its business system), and the crypto asset is stored in a blockchain customer address linked to the customer account. a crypto asset purchase means having a function of calculating the book value of the crypto asset purchased by said crypto asset purchase means using the purchase amount in units of said legal tender currency (yen); a crypto asset book value calculation means having a function of recording the book value of the crypto asset calculated by said crypto asset book value calculation means in said customer account; a crypto asset settlement instruction receiving means having a function of receiving a settlement instruction from said customer using the crypto asset stored in a customer address in a blockchain linked to said customer account; a legal tender (yen) conversion means having a function of, when the accepting means accepts the settlement instruction, selling the crypto asset that is the subject of the settlement instruction and automatically converting it into the legal tender (yen); a crypto asset trading profit / loss calculation means having a function of calculating the amount obtained by subtracting the book value recorded in the customer account by the crypto asset book value recording means from the price at the time of sale of the crypto asset converted into a specified legal tender (yen) by the legal tender (yen) conversion means and multiplying the amount by the amount sold as the trading profit / loss of the crypto asset;The system is characterized by having a crypto asset trading profit and loss recording means having a function of recording the profit and loss on the sale of the crypto asset in the customer address of the blockchain linked to the customer account, a crypto asset withdrawal means having a function of withdrawing the crypto asset stored in the customer address of the blockchain linked to the customer account when the crypto asset settlement instruction receiving means accepts the settlement instruction, a crypto asset withdrawal data recording means having a function of recording and delivering the amount of the crypto asset withdrawn and the book value of the crypto asset recorded in the customer account as withdrawal data for the crypto asset to a destination address in the blockchain when the crypto asset is withdrawn by the crypto asset withdrawal means, and an automatic tax calculation means having a function of tallying up the profit and loss on the sale of the crypto asset within a predetermined period based on the total of the profit and loss on the sale of the crypto asset in the customer account or the total of the profit and loss on the sale of the crypto asset recorded in the customer address of the blockchain linked to the customer account at the time of the sale of the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset. In this specification, a "smart contract" is a program that runs on a blockchain and automates processing.

[0008] In addition, in the automatic tax calculation system for selling crypto assets in digital asset transactions of the present invention, when the crypto assets are a crypto asset pair consisting of a first crypto asset and a second crypto asset denominated in a first crypto asset, the system further includes a crypto asset pair decomposition means having a function of decomposing the second crypto asset denominated in the first crypto asset into a first crypto asset denominated in a specified legal currency (yen) and a second crypto asset denominated in a specified legal currency (yen), and the crypto asset purchase instruction receiving means further has a function of receiving a purchase instruction from a customer for the second crypto asset denominated in the first crypto asset, and The purchasing means further has a function of purchasing the second crypto asset denominated in the first crypto asset by exchanging it with a specified legal tender (yen) deposited in the customer account established at the crypto asset exchange company (its business system) based on a purchase instruction for the second crypto asset denominated in the first crypto asset received by the crypto asset purchase instruction receiving means, and depositing the second crypto asset denominated in the first crypto asset in a customer address in a blockchain linked to the customer account, and the crypto asset book value calculation means decomposes the book value of the second crypto asset denominated in the first crypto asset purchased by the crypto asset purchasing means using the crypto asset pair decomposition means. the crypto asset book value recording means further has a function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means in the customer account, and the crypto asset settlement instruction receiving means further has a function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means in the customer account, and the crypto asset settlement instruction receiving means further has a function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means in the customer account, The system further has a function of accepting a settlement instruction from a customer using a second crypto asset denominated in the first crypto asset stored in a customer address in a blockchain linked to the customer account, and when a transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, the legal tender (yen) conversion means determines the selling price of the first crypto asset denominated in a specified legal tender (yen) decomposed by the crypto asset pair decomposition means in units of the legal tender (yen) as the buying price (estimated price) of the second crypto asset, and ...The purchase price of the second crypto asset denominated in a specified legal currency (yen) in units of the legal currency (yen) is determined as the selling price (estimated price) of the first crypto asset, and when the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the purchase price of the first crypto asset denominated in the specified legal currency (yen) decomposed by the crypto asset pair decomposition means in units of the legal currency (yen) is determined as the selling price (estimated price) of the second crypto asset, and The crypto asset trading profit and loss calculation means further has a function of determining the selling price of the second crypto asset in units of the legal currency (yen) as the (estimated) purchase price of the first crypto asset when a transaction of the second crypto asset denominated in the first crypto asset is a purchase transaction, and when the transaction of the second crypto asset denominated in the first crypto asset is a purchase transaction, the crypto asset trading profit and loss calculation means subtracts the selling price (estimated) of the first crypto asset denominated in a specified legal currency (yen) determined by the legal currency (yen) conversion means from the legal currency (yen) of the denominated first crypto asset recorded in the customer account by the crypto asset book value recording means. The transaction profit / loss for the first crypto asset on the opposite side to the deposit side is calculated by subtracting the book value in a specified legal tender currency (yen) of the second crypto asset on the opposite side to the deposit side recorded in the customer account by the crypto asset book value recording means from the purchase price (estimated price) in a specified legal tender currency (yen) of the second crypto asset on the opposite side to the deposit side determined by the legal tender (yen) conversion means, and multiplying the result by the sale quantity. When the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the transaction calculates the profit and loss on the sale of the first crypto asset on the denomination side by subtracting the book value of the first crypto asset on the denomination side recorded in the customer account by the crypto asset book value recording means from the purchase price (estimated price) of the first crypto asset on the denomination side in a specified legal currency (yen) determined by the legal currency (yen) conversion means, and multiplying the result by the sold quantity.The automatic tax calculation means further has a function of subtracting the book value of the second crypto asset on the opposite side to the debit side recorded in the customer account by the crypto asset book value recording means from the selling price (estimated price) of the second crypto asset on the opposite side to the debit side in a specified legal currency (yen) and multiplying the result by the amount sold as the profit or loss on the sale of the second crypto asset on the opposite side to the debit side, and the automatic tax calculation means calculates the total profit or loss on the sale of the first crypto asset on the debit side in the customer account, or the amount recorded at the time of sale in the customer address of the blockchain linked to the customer account. It is preferable that the system further has a function of aggregating the profit and loss from sales during a specified period based on the total profit and loss from sales of the first crypto asset on the offsetting side recorded in the customer account, and automatically calculating the tax arising from the sale of the first crypto asset on the offsetting side, and aggregating the profit and loss from sales during a specified period based on the total profit and loss from sales of the second crypto asset on the offsetting side recorded in the customer address on the blockchain linked to the customer account at the time of sale, and automatically calculating the tax arising from the sale of the second crypto asset on the opposite side to the offsetting side.

[0009] The system for automatically calculating taxes associated with the sale of assets in the trading of digital assets through the mutual exchange of spot goods, crypto assets, and commodity STs according to the present invention is constructed with at least one distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing predetermined processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system associated with the sale of assets in the trading of digital assets through the mutual exchange of spot goods, crypto assets, and commodity STs, comprising: asset trading means having a function of mutually exchanging spot goods (covering all items generally referred to as commodities, such as precious metals, energy, agricultural products, raw materials, etc.), crypto assets (created based on spot goods), and commodity STs (created by issuing crypto assets via a trust or created directly based on spot goods); An asset book value calculation means having a function of calculating the book value of an asset (spot commodity, cryptocurrency or commodity ST) to be mutually exchanged by an asset trading means using a purchase amount in units of a specified legal currency (yen), an asset book value recording means having a function of recording the book value of the asset calculated by the asset book value calculation means in the customer account, a legal currency (yen) conversion means having a function of automatically converting an asset (spot commodity, cryptocurrency or commodity ST) to be mutually exchanged by the asset trading means into a specified legal currency (yen), and a legal currency (yen) conversion means having a function of converting the asset to the legal currency (yen) by the legal currency (yen) conversion means. an asset trading profit and loss calculation means having the function of calculating the profit and loss on the sale of said asset (spot commodity, cryptocurrency or commodity ST type) by subtracting the book value recorded in the customer account by said asset book value recording means from the price at the time of sale of said asset (spot commodity, cryptocurrency or commodity ST type) converted into said asset, and multiplying the result by the amount sold; the profit and loss on the sale of said asset (spot commodity, cryptocurrency or commodity ST type) calculated by said asset trading profit and loss calculation means, and a classification of said asset (spot commodity, cryptocurrency or commodity ST type) corresponding to either spot commodity, cryptocurrency or commodity ST type, respectively;in the customer address of the blockchain linked to the customer account, and an automatic tax calculation means having a function of aggregating the profit and loss from buying and selling within a specified period based on the total of the profit and loss from buying and selling of the assets (spot goods, crypto assets, and commodity STs) that are subject to mutual exchange by the asset trading means in the customer account, or the total of the profit and loss from buying and selling of the assets (spot goods, crypto assets, and commodity STs) recorded in the customer address of the blockchain linked to the customer account at the time of sale of the assets (spot goods, crypto assets, and commodity STs), and automatically calculating the tax arising from the sale of the assets (spot goods, crypto assets, and commodity STs) at different tax rates according to the classification of the assets recorded by the asset buying and selling profit and loss recording means.

[0010] In addition, the automatic tax calculation system for assets sold in digital asset transactions involving mutual exchange of spot goods, crypto assets, and commodity STs of the present invention includes a stock registration smart contract having a function of registering the stock of the asset (spot goods, crypto assets, or commodity STs) to be mutually exchanged in a trading list, and an original rate creation smart contract having a function of, when a customer places an order (leave order) with a market-making financial institution for a stock registered in the trading list by the stock registration smart contract, treating the leave order as a common leave order for each market-making financial institution, and creating a rate for the stock unique to each market-making financial institution based on the leave order status (order book (contract) status) for all the stocks that are commonly handled by each market-making financial institution, and the leave order status (order book (contract) status) for a specified stock at each market-making financial institution and the original rate creation smart contract a smart contract for storing private shared information, which has a function of storing the created rate for a given issue unique to each market-making financial institution as private shared information that is not known to each market-making financial institution; a smart contract for generating a base rate for a given issue using the leave order status (order book (contract) status) for a given issue at each market-making financial institution shared via the smart contract for storing private shared information, and the rate for the given issue unique to each market-making financial institution; a smart contract for presenting a base rate for a given issue, which stores the base rate for a given issue generated by the smart contract for generating a base rate as private information, and has a function of presenting the base rate for the given issue generated by the smart contract for generating a base rate to a customer only when an inquiry for a rate for a given issue that the customer wishes to trade is received;a smart contract for contracting having a function of contracting a leave order for a specified issue of a customer corresponding to the in-house rate for the specified issue of each market-making financial institution; and if the smart contract for contracting is unable to contract a leave order for a specified issue of a customer at the in-house rate for the specified issue of a market-making financial institution, using the status of leave orders (order book (contract) status) for the specified issue unique to each market-making financial institution, which is stored by the smart contract for storing private shared information as information shared in a private manner that is not known to each market-making financial institution, and the rate for the specified issue unique to each market-making financial institution, which is created by the smart contract for creating unique rates. and a smart contract for contract control having a function of making the contract smart contract execute a leave order for a specified stock by a client of a specified market-making financial institution when the leave order for the specified stock by the client matches the rate for the specified stock at another market-making financial institution searched for by the smart contract for contract search. The asset book value calculation means further has a function of calculating the book value of an asset (spot commodity, cryptocurrency, or commodity ST type) using the purchase amount in a specified legal currency (yen) when the asset is executed by the smart contract for contract, and the asset trading means preferably exchanges various cryptocurrencies for various ST types.

[0011] Furthermore, the automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets according to the present invention is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing predetermined processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, the system comprising: a liquidation priority asset selection designation receiving means having a function of receiving from a debit card user (consumer) a designation of the order of digital asset token brands to be prioritized as liquidation targets when making payments with a debit card; and a liquidation priority asset selection designation receiving means for receiving a designation of the order of digital asset token brands to be prioritized as liquidation targets in cash in the amount of digital asset tokens required for liquidation in accordance with the designation of the order of digital asset token brands received by the liquidation priority asset selection designation receiving means. a cash conversion means having a function of converting the digital asset tokens deposited in the debit card user's (consumer's) account on the cryptocurrency exchange side into cash for the amount of the payment required for the liquidation in accordance with the order of priority of the digital asset tokens accepted by the liquidation priority asset selection designation acceptance means; and a cash transfer means having a function of transferring the cash converted by the cash conversion means to the debit card user's (consumer's) account on the bank or other financial institution side. The liquidation priority asset selection designation acceptance means has a function of instructing the liquidation of the amount of the payment required for the liquidation when the cash deposited in the debit card user's (consumer's) account on the bank or other financial institution side does not satisfy the amount required for the liquidation, when the liquidation priority asset selection designation acceptance means accepts the selection designation of the cash deposited in the debit card user's (consumer's) account on the bank or other financial institution side as the asset to be prioritized as the asset to be liquidated at the time of settlement with the debit card, and the cash conversion means further has a function of instructing the liquidation of the amount of the payment required for the liquidation when the cash deposited in the debit card user's (consumer's) account on the bank or other financial institution side does not satisfy the amount required for the liquidation, and when the cash conversion means receives an instruction to cash the amount of the payment required for the liquidation from the liquidation priority asset selection designation acceptance means,The system further has a function of automatically converting digital asset tokens into cash in an amount equivalent to the amount of the shortfall deposited in the account of the debit card user (consumer) on the crypto asset exchange side, and the cash transfer means further has a function of transferring the cash equivalent to the shortfall converted by the cash conversion means to the account of the debit card user (consumer) on the bank or other financial institution side. In this debit service provision system using digital assets, the system comprises: a crypto asset book value recording means having a function of recording the book value of the crypto asset deposited in the account of the debit card user (consumer) on the crypto asset exchange side in the debit card user (consumer) account; a legal tender (yen) conversion means having a function of automatically converting the crypto asset into the legal tender (yen) when the crypto asset is converted into cash by the cash conversion means as an asset to be liquidated when making a payment with a debit card; The crypto asset trading profit and loss calculation means has a function of calculating the profit and loss from the sale of the crypto asset by subtracting the book value recorded in the debit card user (consumer) account by the crypto asset book value recording means from the price at the time of sale and multiplying the result by the amount sold; a crypto asset trading profit and loss recording means has a function of recording the profit and loss from the sale of the crypto asset calculated by the crypto asset trading profit and loss calculation means in the debit card user (consumer) address of the blockchain linked to the debit card user (consumer) account; and an automatic tax calculation means has a function of aggregating the profit and loss from the sale of the crypto asset within a predetermined period based on the total profit and loss from the sale of the crypto asset in the debit card user (consumer) account or the total profit and loss from the sale of the crypto asset recorded in the debit card user (consumer) address of the blockchain linked to the debit card user (consumer) account at the time of the sale of the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset.

[0012] The automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets according to the present invention is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, and ... or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is and a payment means availability information recording means having a function of recording information on the payment means availability information (to a processing means and a recording medium in a network constituting the network), the provider's interface program and the purchaser's interface program have identifier information input / output means having a function of enabling one of the interface programs to display identifier information specifying the payment means availability information consisting of a code (such as a barcode or QR Code (registered trademark)) at the time of payment and to have the other interface program read it, the provider's interface program has a payment price information input receiving means having a function of receiving input of payment price information from the provider side when the provider's interface program uses both of its identifier information input / output means to have the purchaser's interface program read the identifier information (code) displayed by the provider's interface program, and the purchaser's interface program has a payment price information input receiving means having a function of receiving input of payment price information from the provider side when the purchaser's interface program uses both of its identifier information input / output means to have the purchaser's interface program read the identifier information (code) displayed by the provider's interface program,The payment price information input receiving means has a payment price information confirmation means having a function of confirming the payment price information from the provider side that has been input and received, and either one of the provider's interface program and the purchaser's interface program reads the identifier information (code) of the other, thereby causing both interface programs to link their payment means, the provider's interface program has a payment means presentation means having a function of presenting several types of payment means that can be used for payment, and the purchaser's interface program has a payment processing availability confirmation means having a function of confirming whether or not payment processing can be performed for payment means that fall within the range of the several types of payment means presented by the payment means presentation means of the provider's interface program, in order of the corresponding payment means in the priority order set by the purchaser, and further, the payment means information setting means of the purchaser's interface program, when confirming whether or not payment processing can be performed by the payment processing availability confirmation means, sets the number of payment means to be used for payment processing at once for a predetermined payment amount for each of the several types of payment means presented by the provider's interface program. the purchaser's interface program has a payment method processing order control means having a function of checking whether there is a stock of an amount that can be used for payment processing in one go presented by the provider's interface program in accordance with the priority order set by the purchaser, and if there is a stock of an amount that can be processed in one go, using that payment method preferentially for payment processing; at least one of the multiple payment methods is a crypto asset; and further, a crypto asset book value calculation means having a function of calculating the book value of the purchased crypto asset using the purchase amount in units of the legal currency (yen); a crypto asset book value recording means having a function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means in the customer account; a legal currency (yen) conversion means having a function of selling the crypto asset and automatically converting it into the legal currency (yen) when the crypto asset is used for payment processing as a payment method; andThe system is characterized by having a crypto asset trading profit and loss calculation means having a function of calculating the profit and loss from the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means and multiplying the amount by the sales quantity, a crypto asset trading profit and loss recording means having a function of recording the profit and loss from the sale of the crypto asset calculated by the crypto asset trading profit and loss calculation means in a customer address in a blockchain linked to the customer account, and an automatic tax calculation means having a function of aggregating the profit and loss from the sale of the crypto asset within a predetermined period based on the total profit and loss from the sale of the crypto asset in the customer account or the total profit and loss from the sale of the crypto asset recorded in the customer address in the blockchain linked to the customer account at the time of the sale of the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset. Effect of the Invention

[0013] According to the present invention, there is provided an automatic tax calculation system for the sale of crypto assets in digital asset transactions, an automatic tax calculation system for the sale of assets in digital asset transactions involving the mutual exchange of physical goods, crypto assets, and ST products, an automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, and an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, which reduces the burden of tax calculation on sellers of crypto assets and enables the widespread use of the sale of crypto assets, which have small price fluctuations and outstanding payment characteristics, as a payment means. [Brief description of the drawings]

[0014] [Figure 1] FIG. 1 is a block diagram conceptually illustrating the overall configuration of an automatic tax calculation system associated with the sale of crypto assets in digital asset trading according to a first embodiment of the present invention. [Diagram 2] A block diagram conceptually showing the functions and configuration of the crypto asset purchase instruction receiving means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Diagram 3]A block diagram conceptually showing the functions and configuration of a crypto asset purchasing means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 4] A block diagram conceptually showing the function and configuration of the crypto asset book value calculation means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Diagram 5] A block diagram conceptually showing the function and configuration of the crypto asset book value recording means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 6] A block diagram conceptually showing the functions and configuration of the crypto asset payment instruction receiving means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 7] A block diagram conceptually showing the function and configuration of the legal tender (yen) conversion means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 8] A block diagram conceptually showing the functions and configuration of the crypto asset trading profit and loss calculation means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 9] A block diagram conceptually showing the functions and configuration of the crypto asset trading profit and loss recording means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 10] A block diagram conceptually showing the function and configuration of the crypto asset withdrawal means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 11] A block diagram conceptually showing the function and configuration of the crypto asset withdrawal data recording means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 12]A block diagram conceptually showing the functions and configuration of an automatic tax calculation means in an automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 13] 1 is a flowchart outlining a part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions according to this embodiment. [Figure 14] A flowchart outlining another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 15] 13 is a flowchart outlining yet another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 16] FIG. 1 is a block diagram conceptually illustrating the overall configuration of an automatic tax calculation system associated with the sale of crypto assets in digital asset trading according to a second embodiment of the present invention. [Figure 17] A block diagram conceptually showing the functions and configuration of the crypto asset pair decomposition means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 18] A block diagram conceptually showing the functions and configuration of the crypto asset purchase instruction receiving means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 19] A block diagram conceptually showing the functions and configuration of a crypto asset purchasing means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 20] A block diagram conceptually showing the function and configuration of the crypto asset book value calculation means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 21] A block diagram conceptually showing the function and configuration of the crypto asset book value recording means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 22] A block diagram conceptually showing the functions and configuration of the crypto asset payment instruction receiving means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 23] A block diagram conceptually showing the function and configuration of the legal tender (yen) conversion means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 24] A block diagram conceptually showing the functions and configuration of the crypto asset trading profit and loss calculation means in the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Diagram 25] A block diagram conceptually showing the functions and configuration of an automatic tax calculation means in an automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 26] 1 is a flowchart outlining a part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions according to this embodiment. [Figure 27] A flowchart outlining another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions in this embodiment. [Figure 28] A block diagram conceptually showing the overall configuration of an automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in accordance with the third embodiment of the present invention. [Figure 29] A block diagram conceptually showing the functions and configuration of an asset trading means in an automatic tax calculation system for the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in accordance with this embodiment. [Diagram 30] A block diagram conceptually showing the functions and configuration of the asset book value calculation means in the automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in this embodiment. [Diagram 31] This is a block diagram conceptually showing the function and configuration of the asset book value recording means in the automatic tax calculation system associated with the sale of assets in digital asset transactions through the mutual exchange of physical goods, crypto assets, and ST goods in this embodiment. [Diagram 32] This is a block diagram conceptually showing the function and configuration of the legal tender (yen) conversion means in the automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of spot goods, crypto assets, and ST goods in this embodiment. [Diagram 33] A block diagram conceptually showing the functions and configuration of the asset trading profit and loss calculation means in the automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in this embodiment. [Diagram 34] This is a block diagram conceptually showing the function and configuration of the asset trading loss recording means in the automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of spot goods, crypto assets, and ST goods in this embodiment. [Diagram 35] A block diagram conceptually showing the functions and configuration of the automatic tax calculation means in the automatic tax calculation system associated with the sale of assets in digital asset transactions through the mutual exchange of physical goods, crypto assets, and ST goods in this embodiment. [Diagram 36] A flowchart outlining a portion of the processing flow using the automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in accordance with this embodiment. [Figure 37] A flowchart outlining another part of the processing flow using the automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in this embodiment. [Figure 38] A block diagram conceptually showing the overall configuration of an automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in accordance with the fourth embodiment of the present invention. [Figure 39]A block diagram conceptually showing the functions and configuration of a smart contract for stock registration in the trading of digital assets through the mutual exchange of spot goods, crypto assets, and ST goods in this embodiment. [Diagram 40] This is a block diagram conceptually showing the function and configuration of a smart contract for creating unique rates in the trading of digital assets through the mutual exchange of spot goods, crypto assets, and ST products in this embodiment. [Diagram 41] A block diagram conceptually illustrating the function and configuration of a smart contract for storing private shared information in digital asset transactions through mutual exchange of physical goods, crypto assets, and ST goods in accordance with this embodiment. [Diagram 42] This is a block diagram conceptually showing the function and configuration of a smart contract for generating a base rate in the trading of digital assets through the mutual exchange of spot goods, crypto assets, and ST goods in this embodiment. [Diagram 43] This is a block diagram conceptually showing the function and configuration of a smart contract for providing reference rates in the trading of digital assets through the mutual exchange of spot goods, crypto assets, and ST goods in this embodiment. [Diagram 44] A block diagram conceptually showing the function and configuration of a smart contract for execution in the trading of digital assets through the mutual exchange of physical goods, crypto assets, and ST goods in this embodiment. [Diagram 45] A block diagram conceptually showing the functions and configuration of a smart contract for searching for a counterparty in the trading of digital assets through the mutual exchange of physical goods, crypto assets, and ST goods in this embodiment. [Figure 46] A block diagram conceptually showing the functions and configuration of a smart contract for contract control in the trading of digital assets through the mutual exchange of spot goods, crypto assets, and ST goods in this embodiment. [Figure 47] A block diagram conceptually showing the function and configuration of the asset book value calculation means in the trading of digital assets through mutual exchange of spot goods, crypto assets, and ST goods in this embodiment. [Figure 48]This is a flowchart that shows an outline of a portion of the processing flow using a digital asset trading system through the mutual exchange of physical goods, crypto assets, and commodity STs, which is provided in an automatic tax calculation system for the sale of assets in digital asset transactions through the mutual exchange of physical goods, crypto assets, and commodity STs in this embodiment. [Figure 49] This is a flowchart that shows an outline of another part of the processing flow using a digital asset trading system through the mutual exchange of spot goods, crypto assets, and commodity STs, which is provided in an automatic tax calculation system for the sale of assets in digital asset transactions through the mutual exchange of spot goods, crypto assets, and commodity STs in this embodiment. [Figure 50] This is a flowchart that shows another part of the processing flow using a digital asset trading system through the mutual exchange of spot goods, crypto assets, and commodity STs, which is provided in an automatic tax calculation system for the sale of assets in digital asset transactions through the mutual exchange of spot goods, crypto assets, and commodity STs in this embodiment. [Figure 51] This is a block diagram that shows an outline of the overall basic processing flow using a digital asset trading system through the mutual exchange of spot goods, crypto assets, and commodity STs, which is provided in an automatic tax calculation system for the sale of assets in digital asset transactions through the mutual exchange of spot goods, crypto assets, and commodity STs in this embodiment. [Figure 52] FIG. 13 is a block diagram conceptually illustrating the overall configuration of an automatic tax calculation system associated with the sale of crypto assets in the provision of a debit service using digital assets in a fifth embodiment of the present invention. [Diagram 53] A block diagram conceptually showing the functions and configuration of a liquidation priority asset selection acceptance means in a debit service provision system using digital assets equipped with an automatic tax calculation system associated with the sale of crypto assets in this embodiment. [Figure 54] A block diagram conceptually showing the functions and configuration of a cash conversion instruction means in a debit service providing system using digital assets equipped with an automatic tax calculation system associated with the sale of crypto assets in this embodiment. [Figure 55]A block diagram conceptually showing the functions and configuration of a cash conversion means in a debit service providing system using digital assets equipped with an automatic tax calculation system associated with the sale of crypto assets in this embodiment. [Figure 56] A block diagram conceptually showing the functions and configuration of a cash transfer means in a debit service providing system using digital assets equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 57] A block diagram conceptually showing the function and configuration of the crypto asset book value recording means in the automatic tax calculation system associated with the sale of crypto assets, which is provided in the debit service provision system using digital assets in this embodiment. [Figure 58] A block diagram conceptually showing the function and configuration of the legal tender (yen) conversion means in the automatic tax calculation system for the sale of crypto assets provided in the system for providing debit services using digital assets in this embodiment. [Figure 59] A block diagram conceptually showing the functions and configuration of a crypto asset trading profit and loss calculation means in an automatic tax calculation system for the sale of crypto assets provided in a debit service provision system using digital assets in this embodiment. [Figure 60] This is a block diagram conceptually showing the function and configuration of the crypto asset trading profit and loss recording means in the automatic tax calculation system for the sale of crypto assets, which is provided in the system for providing debit services using digital assets in this embodiment. [Figure 61] A block diagram conceptually showing the functions and configuration of an automatic tax calculation means in an automatic tax calculation system for the sale of crypto assets, which is provided in a debit service provision system using digital assets in this embodiment. [Figure 62] 11 is a flowchart outlining a part of the processing flow using an automatic tax calculation system associated with the sale of crypto assets in the provision of a debit service using digital assets in accordance with this embodiment. [Figure 63]A flowchart outlining another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets in the provision of a debit service using digital assets in this embodiment. [Figure 64] A flowchart outlining yet another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets in the provision of debit services using digital assets in this embodiment. [Figure 65] A block diagram conceptually showing the overall configuration of an automatic tax calculation system associated with the sale of crypto assets in the provision of payment services using digital assets in a sixth embodiment of the present invention. [Figure 66] This is a block diagram conceptually showing the functions and configuration of a payment method information setting means common to both the provider and purchaser interface programs in a payment service providing system using digital assets equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 67] This is a block diagram conceptually showing the functions and configuration of a payment method usability information recording means common to both the provider and purchaser interface programs in a payment service providing system using digital assets equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 68] This is a block diagram conceptually showing the functions and configuration of an identifier information input / output means common to both the provider and purchaser interface programs in a payment service providing system using digital assets equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 69] This is a block diagram conceptually showing the function and configuration of the payment price information input acceptance means provided in the provider's interface program in a payment service providing system using digital assets that is equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 70]This is a block diagram conceptually showing the function and configuration of a payment price information confirmation means provided in the purchaser's interface program in a payment service providing system using digital assets that is equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 71] This is a block diagram conceptually showing the functions and configuration of a payment method presentation means provided in the provider's interface program in a payment service providing system using digital assets that is equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 72] This is a block diagram conceptually showing the functions and configuration of the payment processing feasibility confirmation means provided in the purchaser's interface program in a payment service providing system using digital assets that is equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 73] This is a block diagram conceptually showing the functions and configuration unique to the payment method information setting means provided in the purchaser's interface program in a payment service providing system using digital assets equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 74] This is a block diagram conceptually showing the functions and configuration of the payment method processing order control means provided in the purchaser's interface program in a payment service providing system using digital assets that is equipped with an automatic tax calculation system for the sale of crypto assets in this embodiment. [Figure 75] A block diagram conceptually showing the function and configuration of the crypto asset book value calculation means in the automatic tax calculation system associated with the sale of crypto assets, which is provided in the payment service providing system using digital assets in this embodiment. [Figure 76] A block diagram conceptually showing the function and configuration of the crypto asset book value recording means in the automatic tax calculation system associated with the sale of crypto assets, which is provided in the payment service providing system using digital assets in this embodiment. [Figure 77]A block diagram conceptually showing the function and configuration of the legal tender (yen) conversion means in the automatic tax calculation system for the sale of crypto assets provided in the payment service providing system using digital assets in this embodiment. [Figure 78] A block diagram conceptually showing the function and configuration of the crypto asset trading profit and loss calculation means in the automatic tax calculation system for the sale of crypto assets provided in the payment service providing system using digital assets in this embodiment. [Figure 79] A block diagram conceptually showing the function and configuration of the crypto asset trading profit and loss recording means in the automatic tax calculation system for the sale of crypto assets provided in the payment service providing system using digital assets in this embodiment. [Figure 80] A block diagram conceptually showing the functions and configuration of an automatic tax calculation means in an automatic tax calculation system for the sale of crypto assets, which is provided in a payment service providing system using digital assets in this embodiment. [Figure 81] 11 is a flowchart outlining a part of the processing flow using an automatic tax calculation system for the sale of crypto assets provided in the payment service providing system using digital assets in this embodiment. [Figure 82] A flowchart that outlines another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets, which is provided in the payment service providing system using digital assets in this embodiment. [Figure 83] A flowchart that outlines yet another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets, which is provided in the payment service providing system using digital assets in this embodiment. [Figure 84] A flowchart that outlines yet another part of the processing flow using the automatic tax calculation system associated with the sale of crypto assets, which is provided in the payment service providing system using digital assets in this embodiment. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0015] Prior to describing the embodiments, the circumstances under which the present invention was derived and the effects of the present invention will be described. As mentioned above, cryptocurrencies have characteristics that allow them to be used as a basis for settlement, but at the same time, they are prone to significant fluctuations in value and have speculative characteristics like securities.

[0016] Due to their speculative nature, crypto assets have the concept of profit and loss on sales. Currently, profits from the sale of crypto assets are required to be reported as taxes. In other words, when crypto assets are sold, it becomes necessary to calculate the tax separately. And the trouble of having to calculate the tax every time crypto assets are sold is a burden on the seller of crypto assets. As a result, the sale of cryptocurrencies is limited to being used primarily as a speculative instrument, and the use of cryptocurrencies as a means of payment is restricted.

[0017] However, crypto assets with small price fluctuations and other characteristics suitable for settlement, such as commodity-backed stable coins, are beginning to appear. If tax had to be calculated every time crypto assets with such characteristics were sold in order to be used for settlement, the tax calculation burden on sellers of crypto assets would increase, making it difficult to expand the use of sold crypto assets as a means of settlement. Therefore, the inventor of the present invention has considered and examined the following ways to reduce the tax calculation burden on sellers of crypto assets and to widely popularize the use of selling crypto assets, which have small price fluctuations and are well suited for payment, as a means of payment.

[0018] 1. How to calculate taxes when using crypto assets as a means of payment The inventors of the present invention came up with the idea that when making a payment using crypto assets, the crypto assets would be sold before the payment was made, automatically converted into yen, and the converted yen would be used to calculate the profit or loss when selling the crypto assets. In addition, we basically considered that cryptocurrency settlements would be carried out on a per-address basis on the blockchain linked to customer accounts.

[0019] First, when a customer wishes to acquire crypto assets for personal use within Japan, the customer creates a customer account with a crypto asset exchange (or its business system) to purchase crypto assets, deposits yen into the customer account, and purchases crypto assets in exchange for the deposited yen. The purchased crypto assets are stored in a customer address on the blockchain linked to the customer account. The book value of the cryptocurrency at the time of purchase will be recorded in the customer's account at the cryptocurrency exchange service provider's (business system).

[0020] When an individual customer wishes to use crypto assets purchased in exchange for yen deposited in a customer account of a crypto asset exchange service provider (or its business system) and stored in a blockchain customer address linked to said customer account for payment, the customer instructs the crypto asset exchange service provider (or its business system) to withdraw said crypto assets. At the time of withdrawal, the crypto asset exchange service provider (or its business system) records not only the amount of crypto assets to be withdrawn but also the book value recorded in said customer account as withdrawal data and delivers it to the withdrawal address on the blockchain. Book value may be either the individual purchase price, the moving average price, or the weighted average price.

[0021] As a result, sales of cryptocurrencies are primarily conducted for use in settlement or for exchange for yen itself in customer accounts at cryptocurrency exchange operators (or their business systems). In addition, when crypto assets are moved to another address on the blockchain, the book value recorded in the customer account is recorded as data and handed over. Therefore, even when crypto assets are deposited at a customer address on the blockchain linked to a customer account at a crypto asset exchange service provider (or its business system), the book value is received and recorded as data in the customer account so that it can be managed.

[0022] The price at the time of selling the cryptocurrency obtained by these processes and the book value recorded in the customer account are used as the basis, and the amount obtained by subtracting these prices and multiplying them by the amount sold is recorded as the trading profit / loss in the customer address on the blockchain linked to the customer account.The trading profit / loss for a specified period is then tallied based on the total of the trading profit / loss of the cryptocurrency in the customer account at the cryptocurrency exchange (its business system) or the total of the trading profit / loss of the cryptocurrency recorded in the individual customer address on the blockchain at the time of the sale of the cryptocurrency, and the tax arising from the sale of the cryptocurrency is automatically calculated. The inventors of the present invention thought that by incorporating automatic calculation logic for taxes associated with the sale of such crypto assets into the automatic payment function of the blockchain, it would be possible to facilitate payments using crypto assets.

[0023] 2. Practical use of cryptocurrency pairs In addition, the inventors of the present invention have considered and examined methods for calculating taxes associated with the sale of crypto assets in relation to the practical application of crypto asset pairs. For example, cryptocurrency exchange operators are unable to provide trading services for cryptocurrency pairs, such as ZPG / BTC (Gold Coin denominated in Bitcoin), which is a cryptocurrency-denominated cryptocurrency transaction, in their business systems. On the other hand, trading services for yen-denominated crypto assets, such as ZPG / JPY (yen-denominated gold coin), can be provided within the business systems of crypto asset exchanges. The reason for this is a problem on the denomination side.

[0024] The counter party becomes the seller when a buy order is made. And when a buy order is made for yen-denominated crypto assets, the counter party sells yen, but since the yen does not have speculative characteristics and there is no concept of profit or loss on sales, no tax is generated when the yen is sold. However, when making a transaction to buy a cryptocurrency denominated in a cryptocurrency such as Bitcoin, the underlying cryptocurrency such as Bitcoin is sold. However, since cryptocurrencies have a speculative nature and there is a concept of profit or loss on buying and selling, the need to calculate tax (and process the data that is the basis for this) arises each time a transaction is made when selling cryptocurrencies such as Bitcoin.

[0025] For this reason, when a trading service for cryptocurrency pairs that result in cryptocurrency-denominated cryptocurrency transactions is implemented in the business system of a cryptocurrency exchange, it is necessary to carry out the same processing as when the cryptocurrency described above in 1 is used for settlement for each transaction (for example, in the case of a buy order for cryptocurrency-denominated cryptocurrency, the amount calculated by subtracting the book value of the underwriting cryptocurrency converted into yen from the selling price at the time of selling the underwriting cryptocurrency, minus the book value of the underwriting cryptocurrency converted into yen, multiplied by the selling quantity, is recorded as the trading profit / loss in the customer address on the blockchain linked to the customer account, and the trading profit / loss for the specified period is calculated based on the total of the trading profit / loss for the underwriting cryptocurrency in the customer account at the cryptocurrency exchange (business system) or the total of the trading profit / loss for the underwriting cryptocurrency recorded at the time of sale in the customer address on the blockchain linked to the customer account, and the tax is automatically calculated).

[0026] Therefore, we came up with the idea of ​​recording the book value of the cryptocurrency being sold, converted into yen, and the expected current price (selling price), also converted into yen, for the transaction in the customer account of the cryptocurrency exchange company (its business system), as record data at the time of the transaction, and recording the selling and buying prices and quantities of both parties (the cryptocurrency pair that will be the cryptocurrency-denominated cryptocurrency transaction) upon agreement.

[0027] For example, if the cryptocurrency pair for cryptocurrency trading is ZPG / BTC (Bitcoin-denominated gold coin), it can be considered as a combination of an order for ZPG / JPY (yen-denominated gold coin) and an order for BTC / JPY (yen-denominated Bitcoin). These two orders have JPY (yen) in common. Therefore, based on the yen-denominated prices of these two orders, if the order for ZPG / BTC (Bitcoin-denominated gold coin) is a buy order, the expected price is determined as the buy price (recording the sell rate) of ZPG (gold coin) and the sell price (recording the buy rate) of BTC (Bitcoin). On the other hand, in the case of a sell order for ZPG / BTC (gold coin denominated in Bitcoin), the expected price is determined by the selling price of ZPG (gold coin) (recording the buying rate) and the buying price of BTC (Bitcoin) (recording the selling rate).

[0028] In addition, the data items recorded in a customer account at a cryptocurrency exchange service provider (or its business system) depend on the data recording method used by each cryptocurrency exchange service provider (or its business system). In addition, in automated transaction processing of smart contracts based on individual customer addresses on the blockchain, rather than transactions using customer accounts at cryptocurrency exchanges (their business systems), the same processing will be carried out as for customer accounts. However, the recorded data will be recorded directly on the blockchain as transaction information. The calculation of taxes for a specified period will be done automatically (or manually) by tallying up the profits and losses from transactions during the specified period, in the same way as when crypto assets are used for settlement as described above in 1.

[0029] In other words, for example, when an order for cryptocurrency denominated in cryptocurrency is a buy order, the amount calculated by subtracting the book value of the underwriting cryptocurrency in yen from the expected selling price in yen of the underwriting cryptocurrency and multiplying the result by the amount sold is recorded as the trading profit / loss in the customer address of the blockchain linked to the customer account.The trading profit / loss for a specified period is then calculated using the total of the trading profit / loss of the underwriting cryptocurrency in the customer account at the cryptocurrency exchange company (its business system) or the total of the trading profit / loss of the underwriting cryptocurrency recorded at the time of sale in the customer address of the blockchain linked to the customer account, and the tax arising from the sale of the underwriting cryptocurrency is automatically calculated. In addition, for example, when an order for cryptocurrency denominated in cryptocurrency is a sell order, the amount calculated by subtracting the book value in yen of the cryptocurrency on the opposite side of the denominated side from the expected selling price in yen of the cryptocurrency on the opposite side of the denominated side and multiplying the result by the amount sold is recorded as the trading profit / loss in the customer address of the blockchain linked to the customer account.The trading profit / loss for a specified period is then calculated based on the total of the trading profit / loss of the cryptocurrency on the opposite side of the denominated side in the customer account at the cryptocurrency exchange company (its business system) or the total of the trading profit / loss of the cryptocurrency on the opposite side of the denominated side recorded at the time of sale in the customer address of the blockchain linked to the customer account, and the tax arising from the sale of the cryptocurrency on the opposite side of the denominated side is automatically calculated.

[0030] 3. Exchange of STs and cryptocurrencies In addition, with regard to the exchange of STs and crypto assets, the inventor considered a concept that includes the generation of ST based on crypto assets, in which an ST is created by converting something that has the same base as the crypto assets into an ST, and a case in which an ST is generated directly from a single physical asset rather than from crypto assets. in particular, - Trading companies etc. generate crypto assets based on physical commodities (precious metals such as gold, energy such as crude oil and electricity, agricultural products such as grains, raw materials, etc., all of the things generally referred to as commodities), and then convert the generated crypto assets into ST through a trust. - Cases where ST is generated directly from the actual product It is possible that: Furthermore, it is possible to mutually exchange physical goods for crypto assets (such as commodity-secured stable coins), and crypto assets (such as commodity-secured stable coins) for commodity ST.

[0031] However, under current domestic law, when exchanging physical goods for cryptocurrencies, or cryptocurrencies for ST goods, each transaction must be settled in yen, and the profit and loss from the transaction must be managed and recorded, and taxes must be calculated for the entire period. Therefore, the inventors of the present invention have come up with the idea of ​​incorporating a method similar to that used when using crypto assets as settlement (automatic calculation logic for taxes associated with the sale of crypto assets) in each of these exchange processes, whether it is done in a customer account at a crypto asset exchange service provider (or its business system) or through automatic transaction processing of a smart contract based on the customer's personal address on the blockchain, in order to make it possible to manage book values ​​and sales information in transactions.

[0032] In this case, the tax rate and tax calculation method will differ depending on whether the basis of the sale is physical goods, crypto assets, or ST (securities). For this reason, when recording data in a customer account at a crypto asset exchange (or in the business system) or in a customer's individual address on the blockchain, each classification (by tax system, such as physical goods, crypto assets, ST (securities)) will be recorded at the same time. The applicable tax system is always subject to change. For example, there are several types of ST, and the applicable tax system may change depending on the content of the ST. For individuals, the tax system may also change depending on whether or not a special account is opened. For example, depending on the amount of assets held, it is possible to choose the most advantageous tax system, either separate taxation or comprehensive taxation. Even for physical assets, the consumption tax system is the basis when processing at settlement, but in the case of crypto assets, comprehensive taxation must be applied and capital gains must be incorporated. Also, in the case of crypto asset investment, a simple comprehensive tax system applies. As tax rates and tax calculation methods can vary widely in this way, for example, a stock master can be set for each stock, and selectable tax calculation logic (and calculation timing, etc.) can be set in the stock master, allowing the desired tax calculation logic to be selected and set depending on how assets are handled, such as settlement or investment. The tax calculation logic used when performing tax calculation processing, which is selected and set by the individual or other person who processes assets (customer), is recorded in the customer account at the cryptocurrency exchange service provider (its business system) or in the personal information management area of ​​the blockchain, and taxes are automatically calculated based on the recorded tax calculation logic. In other words, since it is not possible to use a fixed logic for calculating taxes, the method of selecting and setting the tax calculation logic as described above is used, and the tax is calculated using the selected and set tax calculation logic according to the timing of tax calculation, and data such as the tax calculation logic is managed on an individual basis.

[0033] As an application of this, it is thought that similar processing can be used for mutual exchanges (actually transactions) between various cryptocurrencies and various STs. In addition, financial institutions (cryptocurrency exchange operators, smart contract operating financial institutions) will formally be involved in the mutual exchange of these various cryptocurrencies and various STs, and real-time information processing on prices will be carried out within the cryptocurrency exchange operator's business system, such as calculating and presenting buy and sell rates on a stock-by-stock basis, and obtaining and presenting IOI (Indication of Interest) information.

[0034] 4. Application to J-Debit and Credit Debit The inventors of the present invention have also considered and examined the application of automatic tax calculation processing for the sale of crypto assets to J-debit and credit debit, assuming cases where crypto assets are used in payment processing such as debit cards. More specifically, we assumed a case where a customer does not have enough cash deposited with the bank to make a payment using a debit card or other means, and in addition to a cash loan, the customer may specify a customer account with an affiliated funds settlement service provider or a blockchain address, and that address may contain cryptocurrency (which has been assigned a priority as a payment method as specified by the customer) recorded therein. When crypto assets are used as a means of settlement, the crypto assets are sold before settlement according to the rate (here, the buying rate) calculated and presented by the financial institutions mentioned above (crypto asset exchanges, financial institutions operating smart contracts), and automatically converted to yen, and the converted yen is used for settlement. In this case, the book value and information on the sale are recorded in the same way as when crypto assets are used for settlement as described above in 1.

[0035] 5. Payment method priority setting The inventors have also considered and examined the incorporation of automatic processing logic for calculating taxes on the sale of crypto assets when crypto assets are used as a payment method in a payment service that offers multiple types of payment methods. The current payment processing system involves a mixture of various methods, such as advance payment using services such as XXXX Pay, and deferred payment using credit cards. Recently, a number of payment services have begun to be offered, including financial payment services that use distributed technologies such as blockchain, and those that apply electronic money. These payment services are designed to implement one-stop processing by allowing financial institutions to share customer accounts, such as by linking accounts between each other; however, the actual payment processing is split up between each financial institution, and only one of the financial institutions is selected at the time of payment.

[0036] Allowing individual customers to freely select and use these multiple payment methods, which are defined as digital concepts (for example, prepayment will result in an error if there is not enough money in stock to pay), will make management more tedious, but will improve convenience and advantages. In the future, there will be a trend toward an increase in payment methods (services) that incorporate convenience and advantages.

[0037] Therefore, the inventor of this invention came up with a method of prioritizing the payment methods for these payment methods, and came up with a method whereby the customer sets the priority order of the payment methods, and the machine automatically processes the payment using the payment methods according to the set priority order. These payment methods are intended to process only small payments, and emphasize real-time processing.

[0038] When it comes to payments, there is a division between the party that provides the goods or services and the party that purchases them. Both the provider and the purchaser of goods or services have multiple payment methods that can be used, and these are all managed under an interface program (defined as IP) that brings them together. The provider and the purchaser set, in each IP, specific information for each of the multiple payment methods (service number and account-like management number) and the priority order of those payment methods, and record the set data as payment method availability information (in the processing means and recording medium within the network that constitutes the IP).

[0039] At the time of payment, one of the IPs of the provider and the purchaser displays identifier information that specifies the available payment method information, such as a code (such as a barcode or QR code), and has the other IP read it. Basically, when the providing IP loads the identifier information (code) displayed by the purchasing IP, the providing IP recognizes the payment price information and therefore the payment price information is not necessary. However, when the purchasing IP loads the identifier information (code) displayed by the providing IP, the purchasing IP does not recognize the payment price information and therefore the providing IP must input the payment price information, which the purchasing IP must then confirm.

[0040] The inventors of this invention came up with the idea that when either the providing IP or the purchasing IP reads the identifier information (code) of the other, the two IPs would link the two payment methods through behind-the-scenes processing, with the providing IP presenting several types of payment methods that can be used for payment, and the purchasing IP would check whether or not payment can be processed for payment methods that fall within the range of the several payment methods presented by the providing IP, starting with the payment methods in the order of priority set by the purchasing party. When checking whether or not payment can be processed, the amount that can be used for a single transaction for a given payment amount for each of several payment methods presented by the providing IP can be specified in advance when setting the payment method availability information.Then, the purchasing IP checks whether or not there is a stock of the amount of the relevant payment method presented by the providing IP that can be used for a single transaction, according to the priority order set by the purchasing IP, and if there is a stock of the amount that can be processed for a single transaction, it is considered to give priority to using that payment method for payment processing.

[0041] In addition, when checking whether or not the payment can be processed, we also considered making it possible to set whether to limit the payment to one company (if the payment cannot be processed by one company, the payment will be moved to the next company for processing) or to allow the payment to be divided among multiple companies for processing. This data on the payment destination company and the payment processing details is recorded as payment processing confirmation information in both the provider's IP and the purchaser's IP (in the processing means and recording media within the network that makes up the IP), and the details can be confirmed on the display screens of both IPs.

[0042] An example of setting the payment methods that can be registered to the provider's IP and the buyer's IP and the priority order of the payment methods is shown below. Assume that the payment methods are registered in the provider's IP and the buyer's IP in the following order: In this case, the payment methods registered in the order they were registered will be used preferentially for payment processing. Point A Point B Point C Digital Gift Certificate A Stable coins with specific payment conditions Currency-collateralized stable coin A (bank-compatible) Currency-collateralized stable coin B (local currency type) Currency-collateralized stable coin C (local currency type) Advance Payment A (Prepayment) Central Bank Digital Currency J-Debit A (Bank account linkage) Credit card A (deferred payment) Commodity-backed stable coin A (linked to cryptocurrency exchange account) Cryptocurrency name G of blockchain address A In the above example, the last two payment methods are cryptocurrencies, and it is considered that when making a payment using these payment methods, it is possible to perform the yen conversion payment using the above-mentioned method and record the corresponding data used for calculating taxes.

[0043] The inventors of the present invention have conducted extensive consideration and investigation into ways to reduce the burden of tax calculation on sellers of crypto assets and to widely popularize the use of selling crypto assets, which have small price fluctuations and outstanding characteristics suitable for payment, as a payment method, and have ultimately derive the following system for automatic tax calculation associated with the sale of crypto assets in digital asset transactions: an automatic tax calculation system for the sale of assets in digital asset transactions involving the mutual exchange of physical goods, crypto assets, and commodity STs; an automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets; and an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets.

[0044] The automatic tax calculation system for the sale of crypto assets in digital asset transactions of the present invention is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of crypto assets in digital asset transactions, comprising: a crypto asset purchase instruction receiving means having a function of receiving a purchase instruction for the crypto asset from a customer; a crypto asset purchasing means having a function of purchasing the crypto asset by exchanging it with a specified legal tender (yen) deposited in the customer account set up at a crypto asset exchange company (the business system of the crypto asset exchange company) based on the purchase instruction for the crypto asset received by the crypto asset purchase instruction receiving means, and depositing the purchased crypto asset in a customer address in the blockchain linked to the customer account; a crypto asset book value calculation means having a function of calculating the book value using the purchase amount in units of the legal currency (yen); a crypto asset book value recording means having a function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means in the customer account; a crypto asset settlement instruction receiving means having a function of receiving a settlement instruction from the customer using the crypto asset stored in the customer address in the blockchain linked to the customer account; and when the crypto asset settlement instruction receiving means receives the settlement instruction, selling the crypto asset that is the subject of the settlement instruction and purchasing the crypto asset in the legal currency (yen). a crypto asset trading profit and loss calculation means having a function of calculating the profit and loss on the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means from the price at the time of sale of the crypto asset converted into a specified legal currency (yen) by the legal currency (yen) conversion means and multiplying the result by the amount sold; and a crypto asset trading profit and loss recording means having a function of recording the profit and loss on the sale of the crypto asset calculated by the crypto asset trading profit and loss calculation means in a customer address of a blockchain linked to the customer account.The system comprises: a crypto asset issuing means having a function of issuing the crypto asset stored in a customer address in a blockchain linked to the customer account when the crypto asset payment instruction receiving means accepts the payment instruction; a crypto asset issuing data recording means having a function of recording and delivering the amount of the crypto asset issued and the book value of the crypto asset recorded in the customer account as issuing data for the crypto asset to a destination address in a blockchain when the crypto asset is issued by the crypto asset issuing means; and an automatic tax calculation means having a function of tallying up the profit and loss from buying and selling the crypto asset within a predetermined period of time based on the total of the profit and loss from buying and selling the crypto asset in the customer account or the total of the profit and loss from buying and selling the crypto asset recorded in the customer address in a blockchain linked to the customer account at the time of selling the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset.

[0045] The system for automatically calculating taxes associated with the sale of crypto assets in digital asset transactions of the present invention includes a crypto asset book value calculation means having a function of calculating the book value of the crypto asset purchased by a crypto asset purchasing means using the purchase amount in units of the legal currency (yen), a crypto asset book value recording means having a function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means in the customer account, a legal currency (yen) conversion means having a function of selling the crypto asset that is the subject of a settlement instruction and automatically converting it to the legal currency (yen), a crypto asset trading profit / loss calculation means having a function of calculating the amount obtained by subtracting the book value recorded in the customer account by the crypto asset book value recording means from the price at the time of sale of the crypto asset converted into a specified legal currency (yen) by the legal currency (yen) conversion means, and multiplying the amount by the selling quantity as the trading profit / loss of the crypto asset, and and a crypto asset purchase and loss recording means having a function of recording the amount of the crypto asset purchased and lost in a customer address on the blockchain, the amount of the crypto asset purchased and lost in a customer address on the blockchain, the amount of the crypto asset purchased and lost in a customer address on the blockchain, the amount of the crypto asset purchased and lost in a customer address on the blockchain, the amount of the crypto asset purchased and lost in a customer address on the blockchain linked to the customer account ...

[0046] In addition, in the automatic tax calculation system for selling crypto assets in digital asset transactions of the present invention, preferably, when the crypto assets are a crypto asset pair consisting of a second crypto asset denominated in a first crypto asset, the system further comprises a crypto asset pair decomposition means having a function of decomposing the second crypto asset denominated in the first crypto asset into a first crypto asset denominated in a specified legal tender currency (yen) and a second crypto asset denominated in a specified legal tender currency (yen), and the crypto asset purchase instruction receiving means further has a function of receiving a purchase instruction from a customer for the second crypto asset denominated in the first crypto asset, The crypto asset purchasing means further has a function of purchasing the second crypto asset denominated in the first crypto asset by exchanging it for a specified legal tender (yen) deposited in the customer account established at the crypto asset exchange company (its business system) based on a purchase instruction for the second crypto asset denominated in the first crypto asset received by the crypto asset purchase instruction receiving means, and depositing the second crypto asset denominated in the first crypto asset in a customer address in a blockchain linked to the customer account, and the crypto asset book value calculation means calculates the book value of the second crypto asset denominated in the first crypto asset purchased by the crypto asset purchasing means by calculating the book value of the second crypto asset denominated in the first crypto asset by the crypto asset pair decomposition means. the crypto asset book value recording means further has a function of using the selling price of the first crypto asset denominated in a specified legal currency (yen) denominated in the specified legal currency (yen) as the purchase price of the second crypto asset, and of using the buying price of the second crypto asset denominated in the specified legal currency (yen) as the selling price of the first crypto asset, the crypto asset book value recording means further has a function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means in the customer account, and the crypto asset settlement instruction receiving means further has a function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means in the customer account, The system further has a function of accepting a settlement instruction from the customer using a second crypto asset denominated in the first crypto asset stored in a customer address in a blockchain linked to the customer account, and when the transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, the legal tender (yen) conversion means determines the selling price of the first crypto asset denominated in a specified legal tender (yen) decomposed by the crypto asset pair decomposition means in units of the legal tender (yen) as the buying price (estimated price) of the second crypto asset, and ....The purchase price of the second crypto asset denominated in a specified legal currency (yen) in units of the legal currency (yen) is determined as the selling price (estimated price) of the first crypto asset, and when the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the purchase price of the first crypto asset denominated in the specified legal currency (yen) decomposed by the crypto asset pair decomposition means in units of the legal currency (yen) is determined as the selling price (estimated price) of the second crypto asset, and The crypto asset trading profit and loss calculation means further has a function of determining the selling price of the second crypto asset in units of the legal currency (yen) as the (estimated) purchase price of the first crypto asset when a transaction of the second crypto asset denominated in the first crypto asset is a purchase transaction, and when the transaction of the second crypto asset denominated in the first crypto asset is a purchase transaction, the crypto asset trading profit and loss calculation means subtracts the selling price (estimated) of the first crypto asset denominated in a specified legal currency (yen) determined by the legal currency (yen) conversion means from the legal currency (yen) of the denominated first crypto asset recorded in the customer account by the crypto asset book value recording means. The transaction profit / loss for the first crypto asset on the opposite side to the deposit side is calculated by subtracting the book value in a specified legal tender currency (yen) of the second crypto asset on the opposite side to the deposit side recorded in the customer account by the crypto asset book value recording means from the purchase price (estimated price) in a specified legal tender currency (yen) of the second crypto asset on the opposite side to the deposit side determined by the legal tender (yen) conversion means, and multiplying the result by the sale quantity. When the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the transaction calculates the profit and loss on the sale of the first crypto asset on the denomination side by subtracting the book value of the first crypto asset on the denomination side recorded in the customer account by the crypto asset book value recording means from the purchase price (estimated price) of the first crypto asset on the denomination side in a specified legal currency (yen) determined by the legal currency (yen) conversion means, and multiplying the result by the sold quantity.The automatic tax calculation means further has a function of calculating the profit and loss on the sale of the second crypto asset on the opposite side to the deposit side by subtracting the book value of the second crypto asset on the opposite side to the deposit side recorded in the customer account by the crypto asset book value recording means from the selling price (estimated price) in a specified legal currency (yen) of the second crypto asset on the opposite side to the deposit side recorded in the customer account by the crypto asset book value recording means and multiplying the result by the selling quantity, and the automatic tax calculation means calculates the total profit and loss on the sale of the first crypto asset on the deposit side in the customer account, or the amount recorded at the time of sale in a customer address in the blockchain linked to the customer account. The system further has a function of aggregating the profit and loss from sales during a specified period based on the total of the profit and loss from sales of the first crypto asset on the offsetting side recorded in the customer account, and automatically calculating the tax arising from the sale of the first crypto asset on the offsetting side, and aggregating the profit and loss from sales during a specified period based on the total of the profit and loss from sales of the second crypto asset on the offsetting side recorded in the customer address on the blockchain linked to the customer account at the time of sale, and automatically calculating the tax arising from the sale of the second crypto asset on the opposite side to the offsetting side. In this way, it will be possible to reduce the tax calculation burden on the seller of the cryptocurrency in cryptocurrency pair transactions, which are cryptocurrency-denominated cryptocurrency transactions, and to widely popularize cryptocurrency pair transactions, which have small price fluctuations and are well suited for settlement.

[0047] The automatic tax calculation system for the sale of assets in the transaction of digital assets by mutual exchange of spot goods, crypto assets, and commodity STs of the present invention is constructed with at least one distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing predetermined processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of assets in the transaction of digital assets by mutual exchange of spot goods, crypto assets, and commodity STs of the present invention. The automatic tax calculation system for the sale of assets in the transaction of digital assets by mutual exchange of spot goods, crypto assets, and commodity STs of the present invention is constructed with at least one distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing predetermined processing using the digital assets managed in the distributed ledger, and is constructed with asset trading means having a function of mutually exchanging spot goods (covering all things generally called commodities, such as precious metals, energy, agricultural products, raw materials, etc.), crypto assets (created based on spot goods), and commodity STs (created by issuing crypto assets via a trust or created directly based on spot goods), and the asset trading means having a function of mutually exchanging the ... the asset trading means having a function of mutually ex an asset book value calculation means having a function of calculating the book value of an asset (spot commodity, cryptocurrency or commodity ST) to be mutually exchanged by the asset trading means using a purchase amount in a specified legal currency (yen); an asset book value recording means having a function of recording the book value of the asset calculated by the asset book value calculation means in the customer account; a legal currency (yen) conversion means having a function of automatically converting an asset (spot commodity, cryptocurrency or commodity ST) to be mutually exchanged by the asset trading means into a specified legal currency (yen); an asset trading profit and loss calculation means having the function of calculating the profit and loss on the sale of said asset (spot commodity, cryptocurrency or commodity ST type) by subtracting the book value recorded in the customer account by said asset book value recording means from the price at the time of sale of said asset (spot commodity, cryptocurrency or commodity ST type) converted into said asset, and multiplying the result by the amount sold; the profit and loss on the sale of said asset (spot commodity, cryptocurrency or commodity ST type) calculated by said asset trading profit and loss calculation means, and a classification of said asset (spot commodity, cryptocurrency or commodity ST type) corresponding to either spot commodity, cryptocurrency or commodity ST type, respectively;in the customer address of the blockchain linked to the customer account, and an automatic tax calculation means having a function of aggregating the profit and loss from buying and selling within a specified period based on the total of the profit and loss from buying and selling of the assets (spot goods, crypto assets, and commodity STs) that are subject to mutual exchange by the asset trading means in the customer account, or the total of the profit and loss from buying and selling of the assets (spot goods, crypto assets, and commodity STs) recorded in the customer address of the blockchain linked to the customer account at the time of selling the assets (spot goods, crypto assets, and commodity STs), and automatically calculating the tax arising from the sale of the assets (spot goods, crypto assets, and commodity STs) at different tax rates according to the classification of the assets recorded by the asset buying and selling profit and loss recording means. In this way, it is possible to reduce the tax calculation burden on the seller of assets when buying and selling digital assets that are subject to different tax systems.

[0048] In addition, the automatic tax calculation system for assets sold through mutual exchange of spot goods, crypto assets, and commodity STs in digital asset transactions of the present invention preferably includes a stock registration smart contract having a function of registering the stock of the asset (spot goods, crypto assets, or commodity STs) to be mutually exchanged in a trading list, and a unique rate creation smart contract having a function of, when a customer places an order (leave order) with a market-making financial institution for a stock registered in the trading list by the stock registration smart contract, treating the leave order as a common leave order for each market-making financial institution and creating a rate for the stock unique to each market-making financial institution based on the leave order status (order book (contract) status) for all the stocks that are commonly handled by each market-making financial institution, and a leave order status (order book (contract) status) for a specified stock at each market-making financial institution and the unique rate creation smart contract. a base rate generating smart contract having a function of generating a base rate for a given issue using the leave order status (order book (contract) status) for a given issue at each market making financial institution shared via the said private shared information storage smart contract and the rate for the given issue unique to each market making financial institution; a base rate presenting smart contract having a function of presenting the base rate for the given issue generated by the said base rate generating smart contract as private information and presenting the base rate for the given issue generated by the said base rate generating smart contract to a customer only when a customer inquires about a rate for a given issue that the customer desires to trade;a contract smart contract having a function of executing a leave order for a customer for a specified issue at each market-making financial institution's in-house rate for that issue; and, if the contract smart contract is unable to execute a leave order for a customer for that issue at the in-house rate for that issue at the specified market-making financial institution, using the leave order status (order book (contract) status) for the specified issue unique to each market-making financial institution, which is stored by the private shared information storage smart contract as information shared in a private manner that is not known to each market-making financial institution, and the rate for the specified issue unique to each market-making financial institution, which is created by the unique rate creation smart contract, The system further includes a smart contract for searching for a counterparty, which has a function of searching for a financial institution that makes a market and is a counterparty with which the contract can be concluded; and a smart contract for controlling the contract, which has a function of making the contract smart contract execute a leave order for a specified issue when a leave order for a specified issue of a client of a financial institution that makes a market corresponds to a rate for that issue at another financial institution that makes a market found by the smart contract for searching for a counterparty, and the asset book value calculation means further has a function of calculating the book value of the asset (spot commodity, cryptocurrency, or commodity ST type) using the purchase amount in a specified legal currency (yen) when the asset is concluded by the smart contract for the contract, and the asset trading means exchanges various cryptocurrencies for various ST types. This will enable fair trading of illiquid assets by eliminating variation in execution prices without reducing the profitability of each market-making financial institution, and it will also reduce the tax calculation burden on asset sellers in mutual trading between various cryptocurrencies and various ST types, thereby stimulating trading between assets with different tax systems.

[0049] The automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets of the present invention is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing a predetermined process using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets. The automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and is equipped with a smart contract for performing a predetermined process using the digital assets managed in the distributed ledger, and includes a liquidation priority asset selection designation receiving means having a function of receiving from a debit card user (consumer) a designation of the order of digital asset token brands to be prioritized as liquidation targets when making payments with a debit card, and a liquidation priority asset selection designation receiving means for converting digital asset tokens into cash in an amount equivalent to the amount required for liquidation in accordance with the designation of the order of digital asset token brands received by the liquidation priority asset selection designation receiving means. a cash conversion means having a function of converting the digital asset tokens deposited in the debit card user's (consumer's) account on the cryptocurrency exchange side into cash for the amount of the liquidation required for the liquidation in accordance with the order of priority of the digital asset tokens accepted by the liquidation priority asset selection designation acceptance means; and a cash transfer means having a function of transferring the cash converted by the cash conversion means to the debit card user's (consumer's) account on the bank or other financial institution side. The liquidation priority asset selection designation acceptance means has a function of instructing the liquidation of the amount of the liquidation required for the liquidation when the cash deposited in the debit card user's (consumer's) account on the bank or other financial institution side does not meet the amount of the liquidation required for the liquidation. When the liquidation priority asset selection designation acceptance means accepts the selection designation of the cash deposited in the debit card user's (consumer's) account on the bank or other financial institution side as the asset to be prioritized for the liquidation at the time of settlement with the debit card, the liquidation instruction means further has a function of instructing the liquidation of the amount of the liquidation required for ...The system further has a function of automatically converting digital asset tokens into cash in an amount equivalent to the amount of the shortfall deposited in the account of the debit card user (consumer) on the crypto asset exchange side, and the cash transfer means further has a function of transferring the cash equivalent of the shortfall converted by the cash conversion means to the account of the debit card user (consumer) on the bank or other financial institution side. In the debit service provision system using digital assets, the system further has a function of recording the book value of the crypto asset deposited in the account of the debit card user (consumer) on the crypto asset exchange side in the debit card user (consumer) account, a legal tender (yen) conversion means having a function of automatically converting the crypto asset into the legal tender (yen) when the crypto asset is converted into cash by the cash conversion means as an asset to be liquidated when making a payment with a debit card, and The crypto asset trading profit and loss calculation means has a function of calculating the profit and loss from the sale of the crypto asset by subtracting the book value recorded in the debit card user (consumer) account by the crypto asset book value recording means from the price at the time of sale of the crypto asset and multiplying the result by the amount sold, as the profit and loss from the sale of the crypto asset; a crypto asset trading profit and loss recording means has a function of recording the profit and loss from the sale of the crypto asset calculated by the crypto asset trading profit and loss calculation means in a debit card user (consumer) address in a blockchain linked to the debit card user (consumer) account; and an automatic tax calculation means has a function of aggregating the profit and loss from the sale within a predetermined period based on the total profit and loss from the sale of the crypto asset in the debit card user (consumer) account or the total profit and loss from the sale of the crypto asset recorded in the debit card user (consumer) address in a blockchain linked to the debit card user (consumer) account at the time of sale of the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset. This will reduce the tax calculation burden on the seller of crypto assets when they are used as the subject of settlement in debit card payments, and make it easier to use crypto assets as the subject of settlement in debit card payments.

[0050] The automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets of the present invention is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, and ... or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, and is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between tokens (a general term for value defined digitally in distributed technology such as blockchain, including including crypto assets), and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is and a payment means availability information recording means having a function of recording the payment means availability information (to the processing means and recording medium within a network constituting the program), said provider's interface program and said purchaser's interface program each have an identifier information input / output means having a function of enabling one of the interface programs to display identifier information specifying the payment means availability information consisting of a code (such as a barcode or QR code) at the time of payment and to have the other interface program read it, said provider's interface program having a payment price information input receiving means having a function of receiving input of payment price information from said provider when said provider's interface program has said identifier information (code) displayed by said provider's interface program read into said purchaser's interface program using both of said identifier information input / output means, and said purchaser's interface program having said identifier information (code) displayed by said provider's interface program read into said purchaser's interface program using both of said identifier information input / output means,The payment price information input receiving means has a payment price information confirmation means having a function of confirming the payment price information from the provider side that has been input and received, and either one of the provider's interface program and the purchaser's interface program reads the identifier information (code) of the other, thereby causing both interface programs to link their payment means, the provider's interface program has a payment means presentation means having a function of presenting several types of payment means that can be used for payment, and the purchaser's interface program has a payment processing availability confirmation means having a function of confirming whether or not payment processing can be performed for payment means that fall within the range of the several types of payment means presented by the payment means presentation means of the provider's interface program, in order of the corresponding payment means in the priority order set by the purchaser, and further, the payment means information setting means of the purchaser's interface program, when confirming whether or not payment processing can be performed by the payment processing availability confirmation means, sets the number of payment means to be used for payment processing at once for a predetermined payment amount for each of the several types of payment means presented by the provider's interface program. the purchaser's interface program has a payment method processing order control means having a function of checking whether there is a stock of an amount that can be used for payment processing in one go presented by the provider's interface program in accordance with the priority order set by the purchaser, and if there is a stock of an amount that can be processed in one go, using that payment method preferentially for payment processing; at least one of the multiple payment methods is a crypto asset; and further, a crypto asset book value calculation means having a function of calculating the book value of the purchased crypto asset using the purchase amount in units of the legal currency (yen); a crypto asset book value recording means having a function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means in the customer account; a legal currency (yen) conversion means having a function of selling the crypto asset and automatically converting it into the legal currency (yen) when the crypto asset is used for payment processing as a payment method; andThe system has a crypto asset trading profit and loss calculation means having a function of calculating the profit and loss from the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means and multiplying the amount by the sales quantity, a crypto asset trading profit and loss recording means having a function of recording the profit and loss from the sale of the crypto asset calculated by the crypto asset trading profit and loss calculation means in a customer address in a blockchain linked to the customer account, and an automatic tax calculation means having a function of aggregating the profit and loss from the sale of the crypto asset within a predetermined period based on the total profit and loss from the sale of the crypto asset in the customer account or the total profit and loss from the sale of the crypto asset recorded in the customer address in the blockchain linked to the customer account at the time of the sale of the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset. In this way, a variety of payment methods can be used in payment services that have multiple types of payment methods, improving convenience and advantages, while also reducing the tax calculation burden on sellers of crypto assets when they are used as a payment method, making it possible to increase the number of types of payment methods that can be used.

[0051] Therefore, according to the present invention, there is obtained an automatic tax calculation system for the sale of crypto assets in digital asset transactions, an automatic tax calculation system for the sale of assets in digital asset transactions involving the mutual exchange of physical goods, crypto assets, and ST products, an automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, and an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, which reduces the burden of tax calculation on sellers of crypto assets and enables the widespread use of selling crypto assets, which have small price fluctuations and outstanding payment characteristics, as a payment means.

[0052] Hereinafter, an embodiment of the present invention will be described with reference to the drawings as appropriate. First embodiment FIG. 1 is a block diagram conceptually showing the configuration of an automatic tax calculation system associated with the sale of crypto assets in digital asset trading according to a first embodiment of the present invention. The automatic tax calculation system for the sale of crypto assets in digital asset transactions in Figure 1 is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and has a crypto asset purchase instruction receiving means 11, a crypto asset purchasing means 12, a crypto asset book value calculation means 13, a crypto asset book value recording means 14, a crypto asset settlement instruction receiving means 15, a legal tender (yen) conversion means 16, a crypto asset trading profit and loss calculation means 17, a crypto asset trading profit and loss recording means 18, a crypto asset withdrawal means 19, a crypto asset withdrawal data recording means 20, and an automatic tax calculation means 21.

[0053] The cryptocurrency purchase instruction receiving means 11, as shown in Figure 2, is configured with the function of accepting purchase instructions from customers, and is comprised of, for example, a screen that accepts input of the type (brand) of cryptocurrency desired to be purchased and the purchase amount (or quantity) of the cryptocurrency.

[0054] For example, as shown in Figure 3, the crypto asset purchasing means 12 is configured to have the function of purchasing the crypto asset by exchanging it for a specified legal tender (yen) deposited in the customer account set up at the crypto asset exchange company (its business system) based on a purchase instruction for the crypto asset received by the crypto asset purchase instruction receiving means 11, and depositing the crypto asset in the customer address on the blockchain linked to the customer account.

[0055] The crypto asset book value calculation means 13 is configured to have the function of calculating the book value of the crypto asset purchased by the crypto asset purchasing means 12 using the purchase amount in units of the legal currency (yen), for example, as shown in Figure 4. The book value may be any of the individual purchase price, the moving average price, and the weighted average price.

[0056] The crypto asset book value recording means 14 is configured to have the function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means 13 in the customer account, for example, as shown in FIG. 5.

[0057] The crypto asset payment instruction receiving means 15 is configured to have the function of accepting payment instructions from the customer using crypto assets stored in the customer address in the blockchain linked to the customer account, for example, as shown in Figure 6.

[0058] The legal tender (yen) conversion means 16 is configured to have the function of selling the crypto asset that is the subject of the payment instruction and automatically converting it into the legal tender (yen) when the crypto asset payment instruction receiving means 15 receives a payment instruction, for example, as shown in Figure 7.

[0059] The crypto asset trading profit / loss calculation means 17 is configured with the function of calculating the profit / loss on the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means 14 from the price at the time of sale of the crypto asset converted into a specified legal currency (yen) by the legal currency (yen) conversion means 16, as shown in Figure 8, and multiplying the result by the amount sold.

[0060] The crypto asset trading profit and loss recording means 18 is configured to have the function of recording the trading profit and loss of the crypto asset calculated by the crypto asset trading profit and loss calculation means 17 in the customer address of the blockchain linked to the customer account, for example, as shown in Figure 9.

[0061] The crypto asset withdrawal means 19 is configured to have the function of withdrawing the crypto asset stored at the customer address in the blockchain linked to the customer account when the crypto asset payment instruction receiving means 15 receives a payment instruction, for example, as shown in Figure 10.

[0062] The cryptocurrency withdrawal data recording means 20 is configured to have the function of recording and delivering, as withdrawal data for the cryptocurrency, the amount of the cryptocurrency withdrawn and the book value of the cryptocurrency recorded in the customer account to the destination address on the blockchain when the cryptocurrency is withdrawn by the cryptocurrency withdrawal means 19, for example, as shown in Figure 11.

[0063] The automatic tax calculation means 21 is configured to have the function of tallying up the profit and loss from buying and selling crypto assets within a specified period of time, for example, as shown in Figure 12, based on the total profit and loss from buying and selling crypto assets in a customer account, or the total profit and loss from buying and selling crypto assets recorded in the customer address in the blockchain linked to the customer account at the time of the sale of the crypto assets, and automatically calculating the tax arising from the sale of the crypto assets.

[0064] Processing flow using the automatic tax calculation system associated with the sale of cryptocurrency in digital asset trading according to the first embodiment The flow of processing using the automatic tax calculation system for selling crypto assets in digital asset trading according to the first embodiment having the above-described configuration will be described with reference to Figs. 13 to 15.

[0065] (S1-1) Purchase of cryptocurrency - Calculation and recording of book value (Figure 13) In the first embodiment of digital asset trading, a customer opens a customer account with a crypto asset exchange company (its business system) and deposits a specified amount of a specified legal tender (yen) into the customer account. The customer then issues a purchase instruction for the crypto asset via the crypto asset purchase instruction receiving means 11. Based on the purchase instruction for the crypto asset accepted by the crypto asset purchase instruction receiving means 11, the crypto asset purchasing means 12 purchases the crypto asset by exchanging it with the specified legal tender (yen) deposited in the customer account established with the crypto asset exchange company (its business system), and deposits it in a customer address in the blockchain linked to the customer account. At this time, the crypto asset book value calculation means 13 calculates the book value of the crypto asset purchased by the crypto asset purchasing means 12 using the purchase amount in units of the legal tender currency (yen). In addition, the crypto asset book value recording means 14 records the book value of the crypto asset calculated by the crypto asset book value calculation means 13 in the customer account.

[0066] (S1-2) Acceptance of cryptocurrency settlement instructions - Automatic conversion to fiat currency - Withdrawal of cryptocurrency - Calculation and recording of trading profit and loss (Figure 14, Figure 15) In this way, when a customer wishes to make a payment using crypto assets stored in a customer address on the blockchain linked to the customer account, the customer gives a payment instruction using crypto assets via the crypto asset payment instruction receiving means 15. The crypto asset payment instruction receiving means 15 accepts a payment instruction from the customer using crypto assets stored in a customer address on the blockchain linked to the customer account. When the crypto asset payment instruction receiving means 15 receives a payment instruction, the legal tender (yen) conversion means 16 sells the crypto asset that is the subject of the payment instruction and automatically converts it into the legal tender (yen). In addition, when the crypto asset payment instruction receiving means 15 receives a payment instruction, the crypto asset withdrawal means 19 withdraws the crypto asset stored at the customer address in the blockchain linked to the customer account. When the cryptocurrency is withdrawn by the cryptocurrency withdrawal means 19, the cryptocurrency withdrawal data recording means 20 records and delivers the amount of the cryptocurrency to be withdrawn and the book value of the cryptocurrency recorded in the customer account as withdrawal data for the cryptocurrency to the withdrawal address on the blockchain. In addition, the crypto asset trading profit / loss calculation means 17 calculates the profit / loss on the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means 14 from the price at the time of sale of the crypto asset converted into a specified legal currency (yen) by the legal currency (yen) conversion means 16, and multiplying the result by the amount sold. In addition, the crypto asset trading profit and loss recording means 18 records the profit and loss on the trading of the crypto asset calculated by the crypto asset trading profit and loss calculation means 17 in the customer address of the blockchain linked to the customer account.

[0067] (S1-3) Calculation of taxes incurred when selling crypto assets (Figure 15) In addition, the automatic tax calculation means 21 operates at predetermined intervals. The automatic tax calculation means 21 tallyes up the profit and loss from buying and selling crypto assets within a specified period based on the total of the profit and loss from buying and selling crypto assets in the customer account, or the total of the profit and loss from buying and selling crypto assets recorded in the customer address on the blockchain linked to the customer account at the time of the sale of the crypto assets, and automatically calculates the tax arising from the sale of the crypto assets. This will mean that taxes associated with the sale of crypto assets will be automatically calculated when crypto assets are used for payments, etc.

[0068] Effects of the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions according to the first embodiment The first embodiment of the system for automatically calculating taxes associated with the sale of crypto assets in digital asset transactions includes crypto asset purchase instruction receiving means 11 having a function of receiving purchase instructions for crypto assets from customers, crypto asset purchasing means 12 having a function of purchasing the crypto asset by exchanging it with a specified legal tender (yen) deposited in the customer's account established at a crypto asset exchange company (its business system) based on the purchase instruction for the crypto asset received by the crypto asset purchase instruction receiving means 11, and depositing the purchased crypto asset in a customer address in a blockchain linked to the customer's account, and a crypto asset book value calculation means 13 having a function of calculating the book value of the crypto asset purchased by the customer account holder 12 using the purchase amount in units of the legal currency (yen); a crypto asset book value recording means 14 having a function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means 13 in the customer account; a crypto asset payment instruction receiving means 15 having a function of receiving a payment instruction from the customer using the crypto asset stored in the customer address of the blockchain linked to the customer account; a legal tender (yen) conversion means 16 having a function of selling the crypto asset and automatically converting it into the legal tender (yen); a crypto asset trading profit / loss calculation means 17 having a function of calculating the amount obtained by subtracting the book value recorded in the customer account by the crypto asset book value recording means 14 from the price at the time of sale of the crypto asset converted into the specified legal tender (yen) by the legal tender (yen) conversion means 16 and multiplying the amount by the amount sold as the trading profit / loss of the crypto asset; and a crypto asset trading profit / loss calculation means 17 that calculates the trading profit / loss of the crypto asset by inputting the profit / loss into the blockchain customer address linked to the customer account. a crypto asset purchase and sale profit and loss recording means 18 having the function of recording the amount of the crypto asset purchased and sold in the customer address in the blockchain linked to the customer account when the crypto asset settlement instruction receiving means 15 receives a settlement instruction; a crypto asset withdrawal means 19 having the function of withdrawing the crypto asset stored in the customer address in the blockchain linked to the customer account when the crypto asset settlement instruction receiving means 15 receives a settlement instruction; and a crypto asset withdrawal data recording means 20 having the function of recording and delivering the amount of the crypto asset withdrawn and the book value of the crypto asset recorded in the customer account as withdrawal data for the crypto asset to the withdrawal destination address in the blockchain when the crypto asset is withdrawn by the crypto asset withdrawal means 19.and an automatic tax calculation means 21 that has a function of aggregating profits and losses from buying and selling crypto assets within a specified period based on the total profits and losses from buying and selling crypto assets in a customer account or the total profits and losses from buying and selling crypto assets recorded in the blockchain customer address linked to the customer account at the time of selling the crypto assets, and automatically calculating the tax incurred in connection with the sale of the crypto assets. This configuration reduces the burden of tax calculation on sellers of crypto assets when they are used as a payment means, and makes it possible to widely popularize the selling of crypto assets, which have small price fluctuations and prominent characteristics suitable for payment, as a payment means.

[0069] Second embodiment FIG. 16 is a block diagram conceptually showing the configuration of an automatic tax calculation system associated with the sale of crypto assets in digital asset trading according to the second embodiment of the present invention. The automatic tax calculation system for selling crypto assets in digital asset transactions in Figure 16 includes a crypto asset purchase instruction receiving means 11', a crypto asset purchasing means 12', a crypto asset book value calculation means 13', a crypto asset book value recording means 14', a crypto asset settlement instruction receiving means 15', a legal tender (yen) conversion means 16', a crypto asset trading profit / loss calculation means 17', a crypto asset trading profit / loss calculation means 18', a crypto asset withdrawal means 19, a crypto asset withdrawal data recording means 20, an automatic tax calculation means 21', and a crypto asset pair decomposition means 22. For convenience, the same components as those in the automatic tax calculation system for selling crypto assets in digital asset transactions according to the first embodiment shown in FIG. 1 will be given the same reference numerals and descriptions thereof will be omitted.

[0070] The crypto asset pair decomposition means 22 is configured to have the function of decomposing the second crypto asset denominated in the first crypto asset into the first crypto asset denominated in a specified legal tender (yen) and the second crypto asset denominated in a specified legal tender (yen), for example, when the crypto asset is a crypto asset pair consisting of a second crypto asset denominated in a first crypto asset, as shown in FIG. 17.

[0071] For example, as shown in FIG. 18, the crypto asset purchase instruction receiving means 11' is configured to have, in addition to the functions of the crypto asset purchase instruction receiving means 11 shown in FIG. 2, a function of accepting purchase instructions from a customer for a second crypto asset denominated in a first crypto asset.

[0072] For example, as shown in FIG. 19, in addition to the functions of the crypto asset purchasing means 12 shown in FIG. 3, the crypto asset purchasing means 12' is further configured to have the function of purchasing the second crypto asset denominated in the first crypto asset by exchanging it for a specified legal tender (yen) deposited in the customer account established at the crypto asset exchange company (its business system) based on a purchase instruction for the second crypto asset denominated in the first crypto asset accepted by the crypto asset purchase instruction accepting means 11', and depositing it in a customer address in the blockchain linked to the customer account.

[0073] As shown in FIG. 20, for example, in addition to the functions of the crypto asset book value calculation means 13 shown in FIG. 4, the crypto asset book value calculation means 13' is further configured to have the function of calculating the book value of the second crypto asset denominated in the first crypto asset purchased by the crypto asset purchasing means 12' using the selling price of the first crypto asset denominated in a specified legal currency (yen) decomposed by the crypto asset pair decomposition means 22, in units of that legal currency (yen), as the purchase price of the second crypto asset, and calculating the book value of the second crypto asset denominated in a specified legal currency (yen), in units of that legal currency (yen), as the selling price of the first crypto asset.

[0074] For example, as shown in FIG. 21, in addition to the functions of the crypto asset book value recording means 14 shown in FIG. 5, the crypto asset book value recording means 14' is configured to have the function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means 13' in the customer account.

[0075] For example, as shown in FIG. 22, in addition to the functions of the crypto asset payment instruction receiving means 15 shown in FIG. 6, the crypto asset payment instruction receiving means 15' is configured to have the function of accepting payment instructions from the customer using a second crypto asset denominated in the first crypto asset stored in the customer address in the blockchain linked to the customer account.

[0076] As shown in FIG. 23, the legal tender (yen) conversion means 16' is configured to have the following functions in addition to the functions of the legal tender (yen) conversion means 16 shown in FIG. When the transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, a function of determining the selling price of the first crypto asset denominated in a specified legal tender currency (yen), decomposed by the crypto asset pair decomposition means 22, in units of that legal tender currency (yen), as the buying price (estimated price) of the second crypto asset, and of determining the buying price of the second crypto asset denominated in a specified legal tender currency (yen), decomposed by the crypto asset pair decomposition means 22, in units of that legal tender currency (yen), as the selling price (estimated price) of the first crypto asset. When the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, a function of determining the purchase price of the first crypto asset denominated in a specified legal tender currency (yen), decomposed by the crypto asset pair decomposition means 22, in units of that legal tender currency (yen), as the selling price (estimated price) of the second crypto asset, and of determining the selling price of the second crypto asset denominated in a specified legal tender currency (yen), decomposed by the crypto asset pair decomposition means 22, in units of that legal tender currency (yen), as the buying price (estimated price) of the first crypto asset.

[0077] As shown in FIG. 24, the crypto asset trading profit / loss calculation means 17′ is configured to have the following functions in addition to the functions of the crypto asset trading profit / loss calculation means 17 shown in FIG. When the transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, a function of calculating the profit and loss on the sale and purchase of the first crypto asset on the debit side as the amount obtained by subtracting the book value of the first crypto asset on the debit side in legal tender (yen) recorded in the customer account by the crypto asset book value recording means 14' from the selling price (estimated price) in a specified legal tender currency (yen) of the first crypto asset on the debit side (as determined by the legal tender (yen) conversion means 16') and multiplying the result by the selling quantity; and calculating the profit and loss on the sale and purchase of the second crypto asset on the debit side as the amount obtained by subtracting the book value of the second crypto asset on the debit side in legal tender (yen) recorded in the customer account by the crypto asset book value recording means 14' from the buying price (estimated price) in a specified legal tender currency (yen) of the second crypto asset on the opposite side to the debit side (as determined by the legal tender (yen) conversion means 16') and multiplying the result by the selling quantity. When the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, a function to calculate the transaction profit / loss of the first crypto asset on the opposite side to the debit side by subtracting the book value of the first crypto asset on the opposite side to the debit side in legal tender (yen) from the (estimated) purchase price in legal tender (yen) of the first crypto asset on the opposite side, as determined by the legal tender (yen) conversion means 16', in which the book value of the first crypto asset on the opposite side to the debit side, in legal tender (yen) recorded in the customer account by the crypto asset book value recording means 14', multiplied by the sold quantity; and a function to calculate the transaction profit / loss of the second crypto asset on the opposite side to the debit side by subtracting the (estimated) sale price in legal tender (yen) of the second crypto asset on the opposite side to the debit side, as determined by the legal tender (yen) conversion means 16', in which the book value of the second crypto asset on the opposite side to the debit side, in legal tender (yen) recorded in the customer account by the crypto asset book value recording means 14', in which the book value of the second crypto asset on the opposite side to the debit side, in legal tender (yen)

[0078] For example, as shown in FIG. 25, the automatic tax calculation means 21' is configured to have the following functions in addition to the functions of the automatic tax calculation means 21 shown in FIG. A function to aggregate trading profits and losses during a specified period based on the total of the profits and losses from trading of the first crypto asset on the underside in a customer account, or the total of the profits and losses from trading of the first crypto asset on the underside recorded in the customer address on the blockchain linked to the customer account at the time of sale, and automatically calculate the tax arising from the sale of the first crypto asset on the underside, as well as a function to aggregate trading profits and losses during a specified period based on the total of the profits and losses from trading of the second crypto asset on the underside in a customer account, or the total of the profits and losses from trading of the second crypto asset on the underside recorded in the customer address on the blockchain linked to the customer account at the time of sale, and automatically calculate the tax arising from the sale of the second crypto asset on the opposite side to the underside.

[0079] Processing flow using the automatic tax calculation system associated with the sale of cryptocurrency in digital asset trading according to the second embodiment The processing flow using the automatic tax calculation system associated with the sale of crypto assets in digital asset trading of the second embodiment having such a configuration will be described with reference to Figures 26 and 27. In digital asset trading in the second embodiment, when a customer trades a second crypto asset denominated in a first crypto asset, as shown in Figures 26 and 27, the crypto asset pair decomposition means 22 decomposes the second crypto asset denominated in the first crypto asset into a first crypto asset denominated in a specified legal currency (yen) and a second crypto asset denominated in a specified legal currency (yen). Next, the legal tender (yen) conversion means 16', the crypto asset trading profit and loss calculation means 17', and the automatic tax calculation means 21' perform the following processing depending on whether the transaction of the second crypto asset denominated in the first crypto asset is a purchase transaction or a sale transaction.

[0080] When the transaction of the second cryptocurrency denominated in the first cryptocurrency is a buy transaction (Figure 26) When the transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, the legal tender (yen) conversion means 16' determines the selling price of the first crypto asset denominated in a specified legal tender currency (yen) decomposed by the crypto asset pair decomposition means 22 in units of that legal tender currency (yen) as the buying price (estimated price) of the second crypto asset, and determines the buying price of the second crypto asset denominated in a specified legal tender currency (yen) decomposed by the crypto asset pair decomposition means 22 in units of that legal tender currency (yen) as the selling price (estimated price) of the first crypto asset. The crypto asset trading profit / loss calculation means 17' calculates the profit / loss from trading of the first crypto asset on the debit side as the amount obtained by subtracting the book value of the first crypto asset on the debit side in legal tender (yen) recorded in the customer account by the crypto asset book value recording means 14' from the selling price (estimated price) in a specified legal tender currency (yen) of the first crypto asset on the debit side, determined by the legal tender (yen) conversion means 16', and multiplying the amount by the sold quantity, and calculates the profit / loss from trading of the second crypto asset on the debit side as the amount obtained by subtracting the book value of the second crypto asset on the debit side in legal tender (yen) recorded in the customer account by the crypto asset book value recording means 14', and multiplying the amount by the sold quantity. The automatic tax calculation means 21' tally up the profit and loss from buying and selling crypto assets on the debit side in a customer account at a crypto asset exchange service provider (or its business system) or the total profit and loss from buying and selling a first crypto asset on the debit side recorded at the customer address in the blockchain linked to the customer account at the time of sale, and automatically calculates the tax arising from the sale of the first crypto asset on the debit side, and also tally up the profit and loss from buying and selling a second crypto asset on the debit side in a customer account or the total profit and loss from buying and selling a second crypto asset on the debit side recorded at the customer address in the blockchain linked to the customer account at the time of sale, and automatically calculates the tax arising from the sale of the second crypto asset on the opposite side to the debit side.

[0081] When the transaction of the second cryptocurrency denominated in the first cryptocurrency is a sell transaction (Figure 27) The legal tender (yen) conversion means 16' determines the purchase price of the first crypto asset denominated in a specified legal tender currency (yen) as decomposed by the crypto asset pair decomposition means 22, in units of that legal tender currency (yen), as the selling price (estimated price) of the second crypto asset, and determines the selling price of the second crypto asset denominated in a specified legal tender currency (yen) as decomposed by the crypto asset pair decomposition means 22, in units of that legal tender currency (yen), as the purchase price (estimated price) of the first crypto asset. The crypto asset trading profit / loss calculation means 17' calculates the profit / loss from trading of the first crypto asset on the counter side as the amount obtained by subtracting the book value of the first crypto asset on the counter side in units of the legal currency (yen) recorded in the customer account by the crypto asset book value recording means 14' from the (estimated) buying price in units of a specified legal currency (yen) of the first crypto asset on the counter side, determined by the legal currency (yen) conversion means 16', and multiplying the amount by the selling quantity, and calculates the profit / loss from trading of the second crypto asset on the counter side as the amount obtained by subtracting the book value of the second crypto asset on the counter side in units of the specified legal currency (yen) of the second crypto asset on the counter side, determined by the legal currency (yen) conversion means 16', and multiplying the amount by the selling quantity. The automatic tax calculation means 21' tally up the profit and loss from buying and selling for a specified period based on the total of the profit and loss from buying and selling of the first crypto asset on the debit side in the customer account, or the total of the profit and loss from buying and selling of the first crypto asset on the debit side recorded at the customer address in the blockchain linked to the customer account at the time of sale, and automatically calculates the tax arising from the sale of the first crypto asset on the debit side, and also tally up the profit and loss from buying and selling for a specified period based on the total of the profit and loss from buying and selling of the second crypto asset on the debit side in the customer account, or the total of the profit and loss from buying and selling of the second crypto asset on the debit side recorded at the customer address in the blockchain linked to the customer account at the time of sale, and automatically calculates the tax arising from the sale of the second crypto asset on the opposite side to the debit side. This means that when an order for crypto assets is placed denominated in crypto assets, the tax associated with the sale of the crypto assets will be automatically calculated.

[0082] Effect of the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions according to the second embodiment According to the second embodiment of the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions, when the crypto assets are a crypto asset pair consisting of a second crypto asset denominated in a first crypto asset, the system further includes a crypto asset pair decomposition means 22 having a function of decomposing the second crypto asset denominated in the first crypto asset into a first crypto asset denominated in a specified legal currency (yen) and a second crypto asset denominated in a specified legal currency (yen), the crypto asset purchase instruction receiving means 11' further has a function of receiving a purchase instruction from a customer for the second crypto asset denominated in the first crypto asset, and the crypto asset purchase means 12' further has a function of purchasing the second crypto asset denominated in the first crypto asset by exchanging it with a specified legal tender (yen) deposited in the customer account established at the crypto asset exchange service provider (its business system) based on a purchase instruction for the second crypto asset denominated in the first crypto asset received by the crypto asset purchase instruction receiving means 11', and depositing the second crypto asset denominated in the first crypto asset in a customer address in the blockchain linked to the customer account, and the crypto asset book value calculation means 13' divides the book value of the second crypto asset denominated in the first crypto asset purchased by the crypto asset purchasing means 12' using the crypto asset pair decomposition means 22. The crypto asset book value recording means 14' further has a function of using the selling price of the first crypto asset denominated in a specified legal currency (yen) as the purchase price of the second crypto asset, and of using the buying price of the second crypto asset denominated in a specified legal currency (yen) as the selling price of the first crypto asset, and the crypto asset book value recording means 14' further has a function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means 13' in the customer account, and the crypto asset settlement instruction receiving means 15' The system further has a function of accepting a settlement instruction from the customer using the second crypto asset denominated in the first crypto asset stored in the customer address in the blockchain linked to the customer account, and when the transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, the legal tender (yen) conversion means 16' determines the selling price of the first crypto asset denominated in a specified legal tender (yen) in units of the legal tender (yen), decomposed by the crypto asset pair decomposition means 22, as the buying price (estimated price) of the second crypto asset, andThe purchase price of the second crypto asset denominated in a specified legal currency (yen) in that legal currency (yen) is determined as the selling price (estimated price) of the first crypto asset, and when the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the purchase price of the first crypto asset denominated in the specified legal currency (yen) decomposed by the crypto asset pair decomposition means 22 in that legal currency (yen) is determined as the selling price (estimated price) of the second crypto asset, and The crypto asset trading profit and loss calculation means 17' further has a function of determining the selling price of the second crypto asset in units of the legal currency (yen) as the (estimated) purchase price of the first crypto asset, and when a transaction of the second crypto asset denominated in the first crypto asset is a purchase transaction, the crypto asset trading profit and loss calculation means 17' subtracts the (estimated) purchase price of the legal currency (yen) of the denominated first crypto asset recorded in the customer account by the crypto asset book value recording means 14' from the (estimated) selling price in units of a specified legal currency (yen) of the denominated first crypto asset determined by the legal currency (yen) conversion means 16'. ) is deducted from the book value in legal tender (yen) of the second crypto asset on the opposite side to the deposit side recorded in the customer account by the crypto asset book value recording means 14', and multiplied by the selling quantity, to calculate the profit and loss on the sale of the first crypto asset on the opposite side to the deposit side, and the profit and loss on the sale of the second crypto asset on the opposite side to the deposit side is calculated by deducting the book value in legal tender (yen) of the second crypto asset on the opposite side to the deposit side recorded in the customer account by the crypto asset book value recording means 14' from the purchase price (estimated price) in legal tender (yen) of the second crypto asset on the opposite side to the deposit side determined by the legal tender (yen) conversion means 16', and multiplying the book value by the selling quantity. When the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the transaction calculates the profit or loss on the sale of the first crypto asset on the denomination side by subtracting the book value of the first crypto asset on the denomination side recorded in the customer account by the crypto asset book value recording means 14' in a specified legal currency (yen) from the purchase price (estimated price) of the first crypto asset on the denomination side in a specified legal currency (yen) determined by the legal currency (yen) conversion means 16' and multiplying the result by the sold quantity.The automatic tax calculation means 21' further has a function of calculating the profit and loss on the sale of the second crypto asset on the opposite side to the deposit side by subtracting the book value of the second crypto asset on the opposite side to the deposit side recorded in the customer account by the crypto asset book value recording means 14' in a specified legal currency (yen) from the selling price (estimated price) of the second crypto asset on the opposite side to the deposit side in a specified legal currency (yen) and multiplying the result by the amount sold, and the automatic tax calculation means 21' tally up the profit and loss on the sale of the first crypto asset on the deposit side within a specified period based on the total profit and loss on the sale of the first crypto asset on the deposit side in the customer account, or the total profit and loss on the sale of the first crypto asset on the deposit side recorded at the time of sale in the customer address in the blockchain linked to the customer account, and automatically calculates the profit and loss on the sale of the first crypto asset on the deposit side. The system further has a function of calculating the tax arising from the sale of the first crypto asset, and aggregating the profit and loss from buying and selling within a specified period based on the total profit and loss from buying and selling the second crypto asset on the offset side in the customer account, or the total profit and loss from buying and selling the second crypto asset on the offset side recorded at the time of sale in the blockchain customer address linked to the customer account, and automatically calculating the tax arising from the sale of the second crypto asset on the opposite side to the offset side. This reduces the burden of tax calculation on the seller of the crypto asset in crypto asset pair transactions that are crypto asset-denominated crypto asset transactions, and makes it possible to widely popularize crypto asset pair transactions that have small price fluctuations and are well suited for settlement.

[0083] Third embodiment FIG. 28 is a block diagram conceptually showing the configuration of an automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in accordance with the third embodiment of the present invention. The automatic tax calculation system for assets sold in digital asset transactions involving mutual exchange of physical goods, crypto assets, and commodity STs shown in Figure 28 is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and has an asset trading means 31, an asset book value calculation means 32, an asset book value recording means 33, a legal tender (yen) conversion means 34, an asset trading profit and loss calculation means 35, an asset trading profit and loss recording means 36, and an automatic tax calculation means 37.

[0084] The asset trading means 31, as shown in FIG. 29, is configured with the function of exchanging physical commodities (which cover all items commonly referred to as commodities, such as precious metals, energy, agricultural products, raw materials, etc.), crypto assets (created based on physical commodities), and ST commodities (which are issued via a trust, or created directly based on physical commodities). In addition, it is preferable that the asset trading means 31 is configured to be capable of mutual exchange between various crypto assets and various STs.

[0085] The asset book value calculation means 32 is configured to have the function of calculating the book value of an asset (spot commodity, cryptocurrency, or ST commodity) that is the subject of mutual exchange by the asset trading means 31, using the purchase amount in units of a specified legal currency (yen), for example, as shown in Figure 30.

[0086] The asset book value recording means 33 is configured to have a function of recording the book value of the asset calculated by the asset book value calculation means 32 in the customer account, for example, as shown in FIG.

[0087] The legal tender (yen) conversion means 34 is configured to have the function of automatically converting assets (spot commodities, crypto assets, or ST commodities) that are the subject of mutual exchange by the asset trading means 31 into a specified legal tender (yen), for example, as shown in Figure 32.

[0088] The asset trading profit and loss calculation means 35 is configured with the function of calculating the profit and loss on the sale of the asset (spot commodity, crypto asset or commodity ST) by subtracting the book value recorded in the customer account by the asset book value recording means 33 from the price at the time of sale of the asset (spot commodity, crypto asset or commodity ST) converted into the legal tender (yen) by the legal tender (yen) conversion means 34, as shown in Figure 33, for example.

[0089] The asset trading profit and loss recording means 36 is configured to have the function of recording the profit and loss from trading of the asset (physical commodity, cryptocurrency, or commodity ST type) calculated by the asset trading profit and loss calculation means 35, and the asset classification of the asset (physical commodity, cryptocurrency, or commodity ST type) corresponding to either physical commodity, cryptocurrency, or commodity ST type, respectively, in the customer address of the blockchain linked to the customer account, as shown in, for example, FIG. 34.

[0090] The automatic tax calculation means 37 is configured to have the function of, for example, as shown in Figure 35, tallying up the profit and loss from buying and selling assets (spot goods, crypto assets, and commodity ST types) that are subject to mutual exchange by the asset trading means 31 in the customer account, or the profit and loss from buying and selling assets (spot goods, crypto assets, and commodity ST types) recorded at the time of sale of the assets (spot goods, crypto assets, and commodity ST types) in the blockchain customer address linked to the customer account, during a specified period, and automatically calculating the tax arising from the sale of the assets (spot goods, crypto assets, and commodity ST types) at different tax rates depending on the asset classification recorded by the asset buying and selling profit and loss recording means 36.

[0091] Processing flow using the automatic tax calculation system for the sale of assets in digital asset transactions involving mutual exchange of goods in kind, cryptocurrency, and goods ST in the third embodiment The processing flow using the third embodiment of the automatic tax calculation system associated with the sale of assets in digital asset transactions involving the mutual exchange of physical goods, crypto assets, and ST goods, which has such a configuration, will be explained using Figures 36 and 37.

[0092] (S3-1) Mutual exchange of physical goods, cryptocurrencies and commodity STs - calculation and recording of book value (Figure 36) In the third embodiment of the trading of digital assets through mutual exchange of spot goods, crypto assets, and commodity STs, a customer exchanges spot goods, crypto assets, and commodity STs via the asset trading means 31. The asset book value calculation means 32 calculates the book value of the assets (spot commodities, crypto assets, or ST commodities) that are the subject of mutual exchange by the asset trading means 31, using the purchase amount in units of a specified legal currency (yen). The asset book value recording means 33 records the book value of the asset calculated by the asset book value calculation means 32 in the customer's account.

[0093] (S3-2) Automatic conversion of selling assets to legal tender in mutual trading - calculation and recording of trading profit and loss (Figure 37) The legal tender (yen) conversion means 34 automatically converts assets (spot commodities, crypto assets, or ST commodities) that are the subject of mutual exchange by the asset trading means 31 into a specified legal tender (yen). The asset trading profit / loss calculation means 35 calculates the profit / loss on the sale of the asset (spot commodity, cryptocurrency, or commodity ST) by subtracting the book value recorded in the customer account by the asset book value recording means 33 from the price at the time of sale of the asset (spot commodity, cryptocurrency, or commodity ST) converted into the legal tender (yen) by the legal tender (yen) conversion means 34, and multiplying the result by the quantity sold. The asset trading profit and loss recording means 36 records the profit and loss from trading the asset (physical commodity, cryptocurrency, or commodity ST type) calculated by the asset trading profit and loss calculation means 35, and the asset classification of the asset (physical commodity, cryptocurrency, or commodity ST type) corresponding to either physical commodity, cryptocurrency, or commodity ST type, respectively, in the customer address of the blockchain linked to the customer account.

[0094] (S3-3) Calculation of taxes arising from the sale of assets (Figure 37) In addition, the automatic tax calculation means 37 operates at predetermined intervals. The automatic tax calculation means 37 tallyes up the profit and loss from buying and selling for a specified period of time based on the total of the profit and loss from buying and selling of assets (spot goods, crypto assets, and commodity ST types, respectively) that are subject to mutual exchange by the asset trading means 31 in the customer account, or the total of the profit and loss from buying and selling of the assets (spot goods, crypto assets, and commodity ST types, respectively) recorded at the time of sale of the assets (spot goods, crypto assets, and commodity ST types, respectively) in the customer address on the blockchain linked to the customer account, and automatically calculates the tax arising from the sale of the assets (spot goods, crypto assets, and commodity ST types, respectively) at different tax rates depending on the asset classification recorded by the asset buying and selling profit and loss recording means 36. This means that when digital assets are traded through the mutual exchange of physical goods, cryptocurrencies, and commodity STs, the taxes associated with the sale of each asset will be automatically calculated.

[0095] Effect of the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions involving the mutual exchange of goods, crypto assets, and commodity STs according to the third embodiment The third embodiment of the automatic tax calculation system for the sale of crypto assets in digital asset transactions involving mutual exchange of spot goods, crypto assets, and commodity STs includes an asset trading means 31 having a function for mutually exchanging spot goods, crypto assets, and commodity STs, an asset book value calculation means 32 having a function for calculating the book value of the assets (spot goods, crypto assets, or commodity STs) to be mutually exchanged by the asset trading means 31 using a purchase amount in units of a specified legal currency (yen), and a tax calculation means 33 having a function for recording the book value of the assets calculated by the asset book value calculation means 32 in the customer account. a legal tender (yen) conversion means 34 having a function of automatically converting assets (spot goods, crypto assets or commodity STs) to be mutually exchanged by the asset trading means 31 into a specified legal tender (yen); and a price at the time of sale of the asset (spot goods, crypto assets or commodity STs) converted into the legal tender (yen) by the legal tender (yen) conversion means 34 minus the book value recorded in the customer account by the asset book value recording means 33 and multiplied by the amount sold, which is calculated as the profit or loss on sale of the asset (spot goods, crypto assets or commodity STs). an asset trading profit and loss calculation means 35 having a function of recording the profit and loss on the sale of the asset (spot commodity, cryptocurrency, or commodity ST type) calculated by the asset trading profit and loss calculation means 35, and the classification of the asset (spot commodity, cryptocurrency, or commodity ST type) corresponding to either spot commodity, cryptocurrency, or commodity ST type, respectively, in a customer address of a blockchain linked to the customer account; and and an automatic tax calculation means 37 having a function of aggregating the profit and loss from buying and selling within a specified period based on the total profit and loss, or the total profit and loss from buying and selling the assets (spot goods, crypto assets and commodity ST types) recorded at the time of sale of the assets (spot goods, crypto assets and commodity ST types) in the blockchain customer address linked to the customer account, and automatically calculating the tax arising from the sale of the assets (spot goods, crypto assets and commodity ST types) at different tax rates according to the classification of the assets recorded by the asset buying and selling profit and loss recording means 36.It is possible to reduce the tax calculation burden on the seller of assets when buying and selling digital assets with different tax systems.

[0096] In addition, according to the third embodiment of the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions through mutual exchange of spot goods, crypto assets, and commodity ST types, the asset trading means 31 is configured to perform mutual exchange between various crypto assets and various ST types, thereby reducing the burden of tax calculation on asset sellers in the mutual buying and selling of crypto assets and various ST types, and stimulating transactions between assets with different tax systems.

[0097] Fourth embodiment FIG. 38 is a block diagram conceptually showing the configuration of an automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods in accordance with the fourth embodiment of the present invention. The automatic tax calculation system for the sale of assets in digital asset transactions involving mutual exchange of spot goods, crypto assets, and commodity STs in Figure 38 is further configured to include, in addition to the configuration shown in Figure 28, a smart contract for stock registration 41, a smart contract for creating unique rates 42, a smart contract for storing private shared information 43, a smart contract for generating base rates 44, a smart contract for presenting base rates 45, a smart contract for agreement 46, a smart contract for searching for agreement destinations 47, and a smart contract for agreement control 48.

[0098] The smart contract 41 for stock registration is configured to have the function of registering the stock of assets (spot commodities, crypto assets, or ST commodities) to be exchanged in a trading list, for example, as shown in Figure 39.

[0099] For example, as shown in FIG. 40, when a customer 110(1,x) (where x is a positive integer) places an order (leave order) with a market-making financial institution 100(1) for a stock registered in a transaction list by the stock registration smart contract 41, the unique rate creation smart contract 42 is configured to have a function of treating the leave order as a common leave order for each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater) and creating a unique rate for the stock for each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater) based on the status of leave orders (order book (contract) status) for all the stocks that are commonly treated by each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater).

[0100] The smart contract 43 for storing private shared information is configured to have a function of storing, for example, as shown in FIG. 41, the status of leave orders (order book (contract) status) for a specified stock at each of the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater) and the rates for the corresponding stock that are unique to each of the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater), which are created by the smart contract 42 for creating unique rates, as private shared information that is not known by each of the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater).

[0101] The base rate generating smart contract 44 is configured to have a function of generating a base rate for a given stock using the leave order status (order book (contract) status) for the given stock at each of the market making financial institutions 100(1) to 100(n) (n is an integer of 2 or more), which are shared via the private shared information storage smart contract 43, and the rate for the given stock unique to each of the market making financial institutions 100(1) to 100(n) (n is an integer of 2 or more), as shown in FIG. 42, for example.

[0102] The smart contract for presenting base rates 45 is configured to have the function of storing the base rate for a specified stock generated by the smart contract for generating base rates 44 as confidential information, and presenting the base rate for the stock generated by the smart contract for generating base rates 44 to a customer 110(L, x) (where L is an integer between 1 and n, inclusive, and x is a positive integer) only when an inquiry about a rate for the stock that the customer wishes to trade is received from the customer 110(L, x) (where L is an integer between 1 and n, inclusive, and x is a positive integer).

[0103] The contract smart contract 46 is configured to have the function of contracting a leave order for a given stock of a customer 110(1,x) (where x is a positive integer) that corresponds to the in-house rate for that stock of each market-making financial institution 100(1) to 100(n) (where n is an integer of 2 or more), created by the unique rate creation smart contract 42, as shown in FIG. 44, for example.

[0104] For example, as shown in FIG. 45, when the contract smart contract 46 cannot execute a leave order for a specified issue of a customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) at the in-house rate for the specified issue of a financial institution 100(L) (where L is an integer between 1 and n), which performs a specified market making, the contract destination search smart contract 47 stores the information as information to be shared in a private manner that is not grasped by each of the market making financial institutions 100(1) to 100(n) (where n is an integer between 2 and 3), which is stored in the smart contract 43. and a function of searching for a market making financial institution 100(m) (where m is an integer between 1 and n, and is other than L) that is a counterparty with which a contract can be made, using the leave order status (order book (contract) status) for the relevant issue unique to each of the market making financial institutions 100(1) to 100(n) (where n is an integer between 2 and 3) stored in the smart contract 42 and the rates for the relevant issue unique to each of the market making financial institutions 100(1) to 100(n) (where n is an integer between 2 and 3) created by the smart contract 42 for creating unique rates.

[0105] The smart contract 48 for contract control is configured to have a function of having the contract smart contract 46 contract the leave order for a specified stock of a customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) of a financial institution 100(L) (where L is an integer between 1 and n, and x is a positive integer) that performs a specified market making, when the leave order for the specified stock of the customer 110(L,x) of the financial institution 100(L) (where L is an integer between 1 and n, and x is a positive integer) that performs a specified market making matches the rate for the specified stock of another financial institution 100(m) (where m is an integer between 1 and n, and other than L) that is searched for by the smart contract 47 for searching for contract destination, as shown in, for example, FIG. 46.

[0106] In addition, as shown in FIG. 47, for example, in addition to the functions of the asset book value calculation means 32 shown in FIG. 30, the asset book value calculation means 32′ is further configured to have a function of calculating the book value of an asset (spot commodity, crypto asset, or ST commodity) using the purchase amount in a specified legal currency (yen) of the asset at the time of agreement by the agreement smart contract 46.

[0107] In addition, the asset trading means 31 is configured to perform mutual exchange between various crypto assets and various STs.

[0108] Processing flow using the automatic tax calculation system for the sale of assets in digital asset transactions involving mutual exchange of goods in kind, cryptocurrency, and goods ST in the fourth embodiment The flow of processing using the automatic tax calculation system accompanying the sale of assets in digital asset trading through mutual exchange of spot goods, crypto assets, and commodity STs according to the fourth embodiment having such a configuration will be described with reference to Figures 48 to 51. Note that Figure 51 is a block diagram showing an outline of the overall basic processing flow using a digital asset trading system through mutual exchange of spot goods, crypto assets, and commodity STs provided in the automatic tax calculation system accompanying the sale of assets in digital asset trading through mutual exchange of spot goods, crypto assets, and commodity STs according to the fourth embodiment of the present invention.

[0109] (S4-1) Registration of assets (spot commodities, crypto assets, or commodity STs) that are subject to mutual exchange in the trading list (Figure 48) The smart contract 41 for stock registration registers the stocks of assets (spot commodities, crypto assets, or ST commodities) to be exchanged in the trading list.

[0110] (S4-2) Creating your own rate (Figure 48) When a customer 110(1,x) (where x is a positive integer) places an order with one market-making financial institution 100(1) for a stock registered in the transaction list by the stock registration smart contract 41, the unique rate creation smart contract 42 treats the leave order as a leave order of a common customer at each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater), and creates a rate for the stock that is unique to each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater) based on the leave order status (order book (contract) status) for all of the stocks that are commonly handled by each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater).

[0111] (S4-3) Sharing of non-public information (Figure 48) The smart contract 43 for storing private shared information stores the leave order status (order book (contract) status) for a specified stock at each of the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater) and the unique rates for the corresponding stock at each of the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater), which were created by the smart contract 42 for creating unique rates, as private shared information that is not known by each of the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater).

[0112] (S4-4) Generation of base rates (Figure 49) The base rate generating smart contract 44 generates a base rate for a given stock using the leave order status (order book (contract) status) for the given stock at each of the market making financial institutions 100(1) to 100(n) (n is an integer of 2 or more), which are shared via the private shared information storage smart contract 43, and the unique rate for the given stock at each of the market making financial institutions 100(1) to 100(n) (n is an integer of 2 or more).

[0113] (S4-5) Presentation of base rate (Figure 49) The base rate for a specified stock generated by the smart contract for generating base rates 44 is stored as confidential information, and only when a customer 110(L, x) (where L is an integer between 1 and n, inclusive, and x is a positive integer) makes an inquiry about a rate for a stock they wish to trade, is the base rate for that stock generated by the smart contract for generating base rates 44 presented to the customer 110(L, x) (where L is an integer between 1 and n, inclusive, and x is a positive integer).

[0114] (S4-6) Contract (Figure 49) The contract smart contract 46 contracts a leave order for a given stock of a customer 110(1,x) (where x is a positive integer) that corresponds to the in-house rate for that stock of each market-making financial institution 100(1) to 100(n) (where n is an integer of 2 or more) created by the unique rate creation smart contract 42.

[0115] (S4-7) Search for a trading partner (Figure 50) When the smart contract for contract 46 is unable to contract a leave order for a specified issue of a customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) at its own rate for the specified issue of a financial institution 100(L) (where L is an integer between 1 and n), which performs a specified market making, the smart contract for contract search 47 stores the information, which is shared in a private manner that is not grasped by each of the financial institutions 100(1) to 100(n) (where n is an integer between 2 and 3), in the form of the private shared information storage smart contract 43. A search is made for a market-making financial institution 100(m) (where m is an integer between 1 and n and is an integer other than L) that is a counterparty with which a contract can be made, using the leave order status (order book (contract) status) for the relevant stock that is unique to each of the market-making financial institutions 100(1) to 100(n) (where n is an integer greater than or equal to 2) that is stored, and the rate for the relevant stock that is unique to each of the market-making financial institutions 100(1) to 100(n) (where n is an integer greater than or equal to 2) that is created by the smart contract 42 for creating unique rates.

[0116] (S4-8) Contract at the searched rate (Figure 50) The smart contract for contract control 48 causes the smart contract for contract 46 to contract the leave order for a specified stock of a customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) of a financial institution 100(L) (where L is an integer between 1 and n, and x is a positive integer) that performs a specified market making, when the leave order for the specified stock of the customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) corresponds to the rate for the specified stock of another financial institution 100(m) (where m is an integer between 1 and n, and other than L) that performs market making and that has been searched for by the smart contract for contract search 47.

[0117] In addition, the processing flow using the automatic tax calculation system associated with the sale of assets in digital asset transactions involving mutual exchange of physical goods, crypto assets, and ST goods is approximately the same as that shown in Figures 36 and 37. However, the asset book value calculation means 32' calculates the book value of the asset (spot commodity, cryptocurrency, or ST commodity) using the purchase amount in a specified legal tender currency (yen) at the time when the agreement is made by the agreement smart contract 46.

[0118] Effect of the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions involving mutual exchange of goods, crypto assets, and commodity STs according to the fourth embodiment According to the fourth embodiment of the automatic tax calculation system for the sale of crypto assets in digital asset transactions involving mutual exchange of spot goods, crypto assets, and commodity STs, a smart contract for stock registration 41 has a function of registering the stock of the asset (spot goods, crypto assets, or commodity STs) to be mutually exchanged in a trading list, and a financial institution 100(1) that makes a market for the stocks registered in the trading list by the smart contract for stock registration 41, with a customer 110(1,When an order (leave order) is received from a market-making financial institution 100(1) to 100(n) (where x is a positive integer), the leave order is treated as a common leave order for each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater), and based on the status of leave orders (order book (contract) status) for all of the relevant issues that are commonly handled by each of the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater), the market-making financial institutions 100(1) to 100(n) (where n is an integer of 2 or greater) The smart contract for creating unique rates 42 has a function of creating rates for a given issue unique to each of the financial institutions 100(1) to 100(n) (n is an integer of 2 or more), and the status of leave orders (order book (contract) status) for a given issue in each of the financial institutions 100(1) to 100(n) (n is an integer of 2 or more) that perform market making, and the rates for the given issue unique to each of the financial institutions 100(1) to 100(n) (n is an integer of 2 or more) that perform market making that are created by the smart contract for creating unique rates 42 are transmitted to each of the financial institutions 100(1) to 100(n) that perform market making. and a smart contract for storing private shared information 43 having a function of storing the information as private shared information in a private manner that is not grasped by the financial institutions 100(1) to 100(n) (n is an integer of 2 or more). The status of leave orders (order book (contract) status) for a specified issue at each of the financial institutions 100(1) to 100(n) (n is an integer of 2 or more) that perform market making, which are shared via the smart contract for storing private shared information, and and a base rate generating smart contract 44 having a function of generating a base rate for a given issue using the rate for that issue of the above. The base rate generating smart contract 44 stores the base rate for a given issue generated by the base rate generating smart contract 44 as confidential information, and transmits the base rate for that issue generated by the base rate generating smart contract 44 to the customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) only when the customer 110(L,x) inquires about a rate for a given issue that the customer wishes to trade.a smart contract for contracting 46 having a function of contracting a leave order for a stock of a customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) for a specified stock in each of the financial institutions 100(1) to 100(n) (where n is an integer between 2 and 3) that perform market making, which is created by the smart contract for creating unique rates 42; and a smart contract for contracting 46 having a function of contracting a leave order for a stock of a customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) for a specified stock in each of the financial institutions 100(L) to 100(n) that perform market making, which corresponds to the in-house rate for the specified stock in the financial institution 100(L) (where L is an integer between 1 and n, and x is a positive integer). The status of leave orders (order book (contract) status) for the issue unique to each of the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater) that are stored as information shared in a confidential manner that is not known by the market-making financial institutions 100(1) to 100(n) (n is an integer of 2 or greater), and the ... and a customer 110(L,x) (where L is an integer between 1 and n, and x is a positive integer) of a financial institution 100(L) (where L is an integer between 1 and n, and x is a positive integer) that makes a given market.and a smart contract for contract control 48 having a function of making the contract smart contract 46 execute a leave order for a given issue of a specified issue of a cryptocurrency, a crypto asset, or a commodity ST type (L is an integer between 1 and n, and x is a positive integer) when the leave order for the given issue of a specified issue of a cryptocurrency, a crypto asset, or a commodity ST type (L is an integer between 1 and n, and x is a positive integer) corresponds to a rate for the given issue of another market-making financial institution searched for by the contract destination search smart contract 47. The asset book value calculation means 32' further includes a smart contract for contract control 48 having a function of making the contract smart contract 46 execute a leave order for the given issue when the leave order for the given issue of a specified issue of a specified issue of a cryptocurrency, a crypto asset, or a commodity ST type (L is an integer between 1 and n, and x is a positive integer) corresponds to a rate for the given issue of another market-making financial institution searched for by the contract destination search smart contract 47. ), and the asset trading means 31 is configured to perform mutual exchanges between various crypto assets and various ST types, which enables fair trading of assets with low liquidity by eliminating the variation in contract prices without reducing the profitability of each market-making financial institution, and also reduces the tax calculation burden on the seller of assets in mutual trading between various crypto assets and various ST types, thereby stimulating transactions between assets with different tax systems.

[0119] Fifth embodiment FIG. 52 is a block diagram conceptually showing the configuration of an automatic tax calculation system associated with the sale of crypto assets in the provision of a debit service using digital assets in the fifth embodiment of the present invention. The automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets in Figure 52 is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and a smart contract for performing specified processing using the digital assets managed in the distributed ledger, and is a debit service provision system using digital assets having a liquidation priority asset selection designation acceptance means 61, a payment cash instruction means 62, a cash conversion means 63, and a cash transfer means 64, and also has a crypto asset book value recording means 65, a legal tender (yen) conversion means 66, a crypto asset trading profit and loss calculation means 67, a crypto asset trading profit and loss recording means 68, and an automatic tax calculation means 69.

[0120] The liquidation priority asset selection designation receiving means 61 is configured to have the function of accepting from a debit card user (consumer) a designation of the order of digital asset token issues to be prioritized as liquidation targets when making a payment with a debit card, for example, as shown in FIG. 53.

[0121] The payment cash instruction means 62 is configured to have the function of instructing the cashing out of digital asset tokens equivalent to the payment required for liquidation in accordance with the priority designation of the digital asset tokens accepted by the liquidation priority asset selection designation accepting means 61, for example, as shown in Figure 54. In addition, when the liquidation priority asset selection designation receiving means 61 accepts a selection designation of cash deposited in the debit card user's (consumer's) account at the bank or other financial institution as the asset to be prioritized for liquidation when making a payment with a debit card, and the cash deposited in the debit card user's (consumer's) account at the bank or other financial institution does not sufficient for the amount required for liquidation, the payment cash conversion instruction means 62 is further configured to have a function of instructing the conversion of the amount of payment required to liquidate the shortfall into cash.

[0122] The cash conversion means 63 is configured to have the function of converting the digital asset tokens deposited in the debit card user (consumer) account on the cryptocurrency exchange side into cash in the amount required for liquidation, in accordance with the ranking designation of the digital asset tokens accepted by the liquidation priority asset selection designation accepting means 61, as shown in, for example, FIG. 55. In addition, the cash conversion means 63 is further configured to have the function of automatically converting digital asset tokens in the amount of the amount required to settle the shortfall that has been deposited in the debit card user's (consumer's) account on the cryptocurrency exchange service provider's side into cash when it receives an instruction from the amount cash conversion instruction means 62 to convert the amount of the amount required to settle the shortfall into cash.

[0123] The cash transfer means 64 is configured to have the function of transferring the cash amount converted by the cash conversion means 63 to the debit card user's (consumer's) account at a financial institution such as a bank, as shown in FIG. The cash transfer means 64 is further configured to have a function of transferring the shortage of cash converted by the cash conversion means 63 to the account of the debit card user (consumer) on the side of a financial institution such as a bank.

[0124] The cryptocurrency book value recording means 65 is configured to have the function of recording the book value of the cryptocurrency deposited in the debit card user's (consumer's) account on the cryptocurrency exchange service provider's side in the debit card user's (consumer's) account, for example, as shown in Figure 57.

[0125] The legal tender (yen) conversion means 66 is configured to have the function of selling the crypto asset and automatically converting it into the legal tender (yen) when the crypto asset is converted into cash by the cash conversion means 63 as an asset to be settled when making a payment by debit card, for example, as shown in Figure 58.

[0126] The crypto asset trading profit / loss calculation means 67 is configured with the function of calculating the profit / loss on the sale of the crypto asset by subtracting the book value recorded in the debit card user's (consumer's) account by the crypto asset book value recording means 65 from the price at the time of sale of the crypto asset converted into a specified legal currency (yen) by the legal currency (yen) conversion means 66, as shown in Figure 59, and multiplying the result by the quantity sold.

[0127] The crypto asset trading profit and loss recording means 68 is configured with the function of recording the profit and loss from the trading of the crypto asset calculated by the crypto asset trading profit and loss calculation means 67 in the debit card user (consumer) address of the blockchain linked to the debit card user (consumer) account, for example, as shown in Figure 60.

[0128] The automatic tax calculation means 69 is configured to have the function of tallying up the profit and loss from buying and selling the crypto asset within a specified period of time based on the total profit and loss from buying and selling the crypto asset in the debit card user's (consumer's) account, or the total profit and loss from buying and selling the crypto asset recorded in the debit card user's (consumer's) address in the blockchain linked to the debit card user's (consumer's) account at the time of the sale of the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset, for example, as shown in Figure 61.

[0129] Processing flow using the automatic tax calculation system associated with the sale of cryptocurrency in the provision of debit service using digital assets according to the fifth embodiment The flow of processing using the automatic tax calculation system accompanying the sale of crypto assets in the provision of a debit service using digital assets according to the fifth embodiment having such a configuration will be described with reference to Figs. 62 to 64. In the fifth embodiment of the automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, the debit card user (consumer) specifies the order of priority of digital asset token brands to be prioritized as liquidation targets when making payments with a debit card via the liquidation priority asset selection designation receiving means 61. In this example, it is assumed that crypto assets are designated as the second highest order after cash as liquidation targets when making payments with a debit card.

[0130] (S5-1) Cashing instruction - cash conversion - cash transfer (Figure 62) The payment cash instruction means 62 instructs the cashing out of digital asset tokens in an amount equivalent to the payment required for liquidation in accordance with the priority designation of the digital asset token issues accepted by the liquidation priority asset selection designation acceptance means 61. Here, when the liquidation priority asset selection designation receiving means 61 accepts a designation to select cash deposited in the debit card user's (consumer's) account at the bank or other financial institution as the asset to be prioritized for liquidation when making a payment with a debit card, and the cash deposited in the debit card user's (consumer's) account at the bank or other financial institution does not sufficient for the amount required for liquidation, the payment cash conversion instruction means 62 instructs the conversion of the amount of money required to liquidate the shortfall into cash. The cash conversion means 63 converts the digital asset tokens deposited in the debit card user (consumer) account on the cryptocurrency exchange side into cash in the amount required for liquidation, in accordance with the priority designation of the digital asset tokens accepted by the liquidation priority asset selection designation acceptance means 61. Here, when the cash conversion means 63 receives an instruction from the amount cash instruction means 62 to cash the amount of the amount required to settle the shortfall, it automatically cashes in digital asset tokens (cryptocurrency in this example) the amount of the amount required to settle the shortfall that has been deposited in the debit card user's (consumer's) account on the cryptocurrency exchange service provider's side. The cash transfer means 64 transfers the cash equivalent of the amount converted by the cash conversion means 63 to the account of the debit card user (consumer) at a financial institution such as a bank. Also, the cash converting means 63 transfers the shortage of cash to the debit card user's (consumer's) account at the financial institution such as a bank.

[0131] (S5-2) Recording the book value of crypto assets ~ Automatic conversion to legal tender ~ Calculation and recording of profit and loss on purchases (Figure 63) The cryptocurrency book value recording means 65 records the book value of the cryptocurrency deposited in the debit card user's (consumer's) account on the cryptocurrency exchange service provider's side in the debit card user's (consumer's) account. When crypto assets are converted into cash by the cash conversion means 63 as assets to be settled when making a payment with a debit card, the legal tender (yen) conversion means 66 sells the crypto assets and automatically converts them into the legal tender (yen). The crypto asset trading profit / loss calculation means 67 calculates the profit / loss on the sale of the crypto asset by subtracting the book value recorded in the debit card user's (consumer's) account by the crypto asset book value recording means 65 from the price at the time of sale of the crypto asset converted into the specified legal currency (yen) by the legal currency (yen) conversion means 66, and multiplying the result by the quantity sold. The cryptocurrency trading profit and loss recording means 68 records the profit and loss from the trading of the cryptocurrency calculated by the cryptocurrency trading profit and loss calculation means 67 in the debit card user's (consumer's) address on the blockchain linked to the debit card user's (consumer's) account.

[0132] (S5-3) Calculation of taxes arising from the sale of crypto assets (Figure 64) Moreover, the automatic tax calculation means 69 operates at predetermined intervals. The automatic tax calculation means 69 tallyes up the profit and loss from buying and selling the crypto asset within a specified period based on the total of the profit and loss from buying and selling the crypto asset in the debit card user's (consumer's) account, or the total of the profit and loss from buying and selling the crypto asset recorded in the debit card user's (consumer's) address on the blockchain linked to the debit card user's (consumer's) account at the time of the sale of the crypto asset, and automatically calculates the tax arising from the sale of the crypto asset. This will allow taxes on the sale of cryptocurrencies when providing debit services using digital assets to be automatically calculated.

[0133] Effect of the automatic tax calculation system associated with the sale of cryptocurrency in the provision of debit service using digital assets according to the fifth embodiment The fifth embodiment of the automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets includes a liquidation priority asset selection designation receiving means 61 having a function of receiving from a debit card user (consumer) a designation of the order of priority of digital asset token brands to be liquidated when making a payment with a debit card, and a payment cash instruction means having a function of instructing the liquidation of digital asset tokens in an amount equivalent to the amount required for liquidation in accordance with the designation of the order of priority of digital asset token brands received by the liquidation priority asset selection designation receiving means 61. and a cash conversion means 63 having a function of converting the digital asset tokens deposited in the debit card user's (consumer's) account on the crypto asset exchange side into cash for the amount required for liquidation in accordance with the order designation of the issue of the digital asset tokens accepted by the liquidation priority asset selection designation acceptance means 61, and a cash transfer means 64 having a function of transferring the cash for the amount converted by the cash conversion means 63 to the debit card user's (consumer's) account on the financial institution side such as a bank. The amount cash conversion instruction means 62 is and when a selection designation is received from the cash conversion instruction means 62 of the cash conversion to instruct the cash conversion of the amount necessary for the shortfall, the cash conversion means 63 further has a function of automatically converting digital asset tokens deposited in the debit card user's (consumer's) account on the crypto asset exchange service provider's side into cash for the amount necessary for the shortfall when the cash deposited in the debit card user's (consumer's) account on the crypto asset exchange service provider's side does not satisfy the amount necessary for the shortfall, and the cash transfer means 64 further has a function of transferring the cash converted by the cash conversion means 63 to the debit card user's (consumer's) account on the bank or other financial institution. In a debit service provision system using digital assets, the system comprises: a crypto asset book value recording means 65 for recording the book value of the crypto asset deposited in the debit card user's (consumer's) account on the crypto asset exchange service provider's side in said debit card user's (consumer's) account;When crypto assets are converted into cash by cash conversion means 63 as assets to be liquidated when making a payment with a debit card, legal tender (yen) conversion means 66 sells the crypto assets and automatically converts them into the legal tender (yen), crypto asset trading profit / loss calculation means 67 calculates the amount obtained by subtracting the book value recorded in the debit card user (consumer) account by crypto asset book value recording means 65 from the price at the time of sale of the crypto assets converted into a specified legal tender (yen) by the legal tender (yen) conversion means 66 and multiplying the amount by the amount sold as the trading profit / loss of the crypto assets, and the crypto asset trading profit / loss calculation means 67 calculates the trading profit / loss of the crypto assets by recording the trading profit / loss of the crypto assets calculated by the crypto asset trading profit / loss calculation means 67 to the debit card user (consumer) account of the blockchain linked to the debit card user (consumer) account. The system is configured to include a crypto asset trading profit and loss recording means 68 that records the profit and loss from trading in the debit card user's (consumer's) address, and an automatic tax calculation means 69 that aggregates the profit and loss from trading in the crypto asset within a specified period based on the total profit and loss from trading in the debit card user's (consumer's) account or the total profit and loss from trading in the crypto asset recorded in the debit card user's (consumer's) address in the blockchain linked to the debit card user's (consumer's) account at the time of the sale of the crypto asset, and automatically calculates the tax incurred in connection with the sale of the crypto asset. This reduces the burden of tax calculation on the seller of the crypto asset when the crypto asset is used as the subject of settlement in a debit card payment, and makes it easier to use crypto assets as the subject of settlement in a debit card payment.

[0134] Sixth embodiment Figure 65 is a block diagram conceptually showing the configuration of an automatic tax calculation system associated with the sale of crypto assets in the provision of payment services using digital assets in the sixth embodiment of the present invention. The automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets in Figure 65 is constructed with at least one type of distributed ledger in distributed technology such as blockchain to manage transactions between all forms of digital assets, such as tokens (a general term for value defined digitally in distributed technologies such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and smart contracts for performing specified processing using the digital assets managed in the distributed ledger, and has an interface program 70 (80) on both the provider and purchaser of goods or services. Each interface program 70 (80) has a payment method information setting means 71 (81) and a payment method availability information recording means 72 (82).

[0135] The payment method information setting means 71 (81) is configured to have the function of accepting settings of specific information (service number and account-like management number) for each of multiple payment methods and the priority order of the payment methods, as shown in Figure 66, for example.

[0136] The payment method availability information recording means 72 (82) is configured to have the function of recording the data set by the payment method information setting means 71 (81) as payment method availability information (in the processing means and recording medium within the network that constitutes the interface program 70 (80)), for example, as shown in FIG. 67.

[0137] Moreover, the provider interface program 70 and the purchaser interface program 80 each have an identifier information input / output means 73 (83). The identifier information input / output means 73 (83) is configured to have a function that enables one of the interface programs (70 or 80) to display identifier information that identifies payment method usability information consisting of a code (such as a barcode or QR code) at the time of payment, as shown in Figure 68, and to have the identifier information read by the other interface program (80 or 70).

[0138] The provider interface program 70 also has a payment price information input receiving means 74 . The payment price information input receiving means 74 is configured to have the function of accepting input of payment price information from the provider side when, for example, as shown in FIG. 69, the purchaser's interface program 80 reads identifier information (code) displayed by the provider's interface program 70 using both identifier information input / output means (73, 83).

[0139] The purchaser's interface program 80 also has a payment price information confirmation means 84 . The payment price information confirmation means 84 is configured to have the function of confirming the payment price information from the provider side that has been input by the payment price information input receiving means 74 when, for example, as shown in FIG. 70, the purchaser's interface program 80 reads identifier information (code) displayed by the provider's interface program 70 using both identifier information input / output means (73, 83).

[0140] The provider interface program 70 and the purchaser interface program 80 are configured so that when either one reads the identifier information (code) of the other, the two interface programs link their respective payment methods.

[0141] The provider interface program 70 also has a payment method presenting means 75 . The payment method presenting means 75 is configured to have a function of presenting several types of available payment methods, for example, as shown in FIG.

[0142] The purchaser interface program 80 also has a payment processing availability confirmation means 85 . The payment processing feasibility confirmation means 85 is configured to have the function of confirming the feasibility of payment processing for payment methods that fall within a range of several payment methods presented by the payment method presentation means 75 of the provider's interface program 70, in the order of priority set by the purchaser, as shown in Figure 72, for example.

[0143] Furthermore, the payment method information setting means 81 of the purchaser's interface program 80 is further configured to have a function, as shown in FIG. 73, which enables the amount that can be used in one transaction for a given payment amount for each of several payment methods presented by the provider's interface program 70 to be specified in advance when setting the payment method availability information when the payment processing availability confirmation means 85 confirms whether or not payment processing can be performed, for a given payment amount.

[0144] The purchaser interface program 80 also includes a payment means processing order control means 86 . The payment method processing order control means 86 is configured to have the function of checking whether or not there is a stock of the amount of the relevant payment method that can be used for payment processing in one go presented by the provider's interface program 70, in accordance with the priority order set by the purchaser, as shown in Figure 74, and if there is a stock of an amount that can be processed in one go, using that payment method as a priority for payment processing.

[0145] Based on this configuration, the automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets in this embodiment has at least one of the multiple payment methods being crypto assets, and further has a crypto asset book value calculation means 91, a crypto asset book value recording means 92, a legal tender (yen) conversion means 93, a crypto asset trading profit / loss calculation means 94, a crypto asset trading profit / loss recording means 95, and an automatic tax calculation means 96.

[0146] The crypto asset book value calculation means 91 is configured to have the function of calculating the book value of the purchased crypto asset using the purchase amount in units of the legal currency (yen), for example, as shown in FIG. 75.

[0147] The crypto asset book value recording means 92 is configured to have the function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means 91 in the customer account, for example, as shown in FIG.

[0148] The legal tender (yen) conversion means 93 is configured to have the function of selling the crypto asset and automatically converting it into the legal tender (yen) when the crypto asset is used as a payment means in payment processing, for example, as shown in FIG. 77.

[0149] The crypto asset trading profit / loss calculation means 94 is configured with the function of calculating the profit / loss on the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means 92 from the price at the time of sale of the crypto asset converted into a specified legal tender currency (yen) by the legal tender (yen) conversion means 93, and multiplying the result by the amount sold, as shown in Figure 78, for example.

[0150] The crypto asset trading profit and loss recording means 95 is configured to have the function of recording the trading profit and loss of the crypto asset calculated by the crypto asset trading profit and loss calculation means 94 in the customer address of the blockchain linked to the customer account, for example, as shown in Figure 79.

[0151] The automatic tax calculation means 96 is configured to have the function of tallying up the profit and loss from buying and selling the crypto asset in a specified period based on the total profit and loss from buying and selling the crypto asset in the customer account, or the total profit and loss from buying and selling the crypto asset recorded in the customer address in the blockchain linked to the customer account at the time of the sale of the crypto asset, and automatically calculating the tax arising from the sale of the crypto asset, for example, as shown in Figure 80.

[0152] Processing flow using the automatic tax calculation system associated with the sale of crypto assets in the provision of payment services using digital assets according to the sixth embodiment The flow of processing using the automatic tax calculation system accompanying the sale of crypto assets in the provision of a payment service using digital assets according to the sixth embodiment having such a configuration will be described with reference to Figs. 81 to 83.

[0153] (S6-1) Setting of payment method information, etc. - Recording of available payment method information - Input of identifier information - Acceptance of input of payment price information - Confirmation of payment price information (Figure 81, Figure 82) In the sixth embodiment of the automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, the payment method information setting means 71 (81) accepts settings of specified information (service number and account-like management number) for each of a plurality of payment methods and the priority order of the payment methods. The payment method availability information recording means 72 (82) records the data accepted by the payment method information setting means 71 (81) as payment method availability information (in the processing means and recording medium within the network that constitutes the interface program 70 (80)). The identifier information input / output means 73 (83) displays identifier information that identifies payment method availability information, such as a code (barcode, QR code, etc.) at the time of payment, through one of the interface programs (70 or 80), and has the identifier information read by the other interface program (80 or 70). In addition, when the provider's interface program 70 uses both identifier information input / output means (73, 83) to have the purchaser's interface program 80 read the identifier information (code) displayed by the provider's interface program 70, the provider's interface program 70 accepts input of payment price information from the provider via the payment price information input accepting means 74. In addition, when the purchasing side interface program 80 uses both identifier information input / output means (73, 83) to read the identifier information (code) displayed by the providing side interface program 70 into the purchasing side interface program 80, the purchasing side interface program 80 confirms the payment price information from the providing side that has been accepted as input by the payment price information input accepting means 74 via the payment price information confirmation means 84. Either the provider interface program 70 or the purchaser interface program 80 reads the identifier information (code) of the other, and the two interface programs link their respective payment methods.

[0154] (S6-2) Present several available payment methods - Confirm whether payment can be processed (Figure 83) In addition, the provider's interface program 70 presents, via a payment method presenting means 75, several types of payment methods that can be used for payment. In addition, the purchaser's interface program 80, via the payment processing feasibility confirmation means 85, confirms whether or not payment processing is possible for the payment methods that fall within the range of several payment methods presented by the payment method presentation means 75 of the provider's interface program 70, in the order of priority set by the purchaser. In addition, when the payment processing feasibility confirmation means 85 confirms whether or not payment processing can be performed, the payment method information setting means 81 of the purchaser's interface program 80 can specify in advance, when setting the payment method availability information, the amount that can be used in one transaction for a given payment amount for each of the several payment methods presented by the provider's interface program 70. The purchaser's interface program 80 checks, via the payment method processing order control means 86, according to the priority order set by the purchaser, whether or not there is a stock of the amount of the relevant payment method that can be used for one payment process presented by the provider's interface program 70, and if there is a stock of the amount that can be processed in one go, then that payment method is used preferentially for payment processing.

[0155] Here, in this embodiment of the automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, at least one of the multiple payment methods is crypto assets. (S6-3) Calculation and recording of cryptocurrency book value - automatic conversion to legal tender - calculation and recording of profit and loss on sale - calculation of tax arising from the sale of cryptocurrency (Figure 84) The crypto asset book value calculation means 91 calculates the book value of the purchased crypto asset using the purchase amount in units of the legal currency (yen). The crypto asset book value recording means 92 records the book value of the crypto asset calculated by the crypto asset book value calculation means 91 in the client account. When crypto assets are used as a means of payment in a payment process, the legal tender (yen) conversion means 93 sells the crypto assets and automatically converts them into the legal tender (yen). The crypto asset trading profit / loss calculation means 94 calculates the profit / loss on the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means 92 from the price at the time of sale of the crypto asset converted into the specified legal currency (yen) by the legal currency (yen) conversion means 93, and multiplying the result by the amount sold. The crypto asset trading profit and loss recording means 95 records the profit and loss on the trading of the crypto asset calculated by the crypto asset trading profit and loss calculation means 94 in the customer address of the blockchain linked to the customer account. The automatic tax calculation means 96 tallyes up the profit and loss from buying and selling the crypto asset in the customer account, or the total profit and loss from buying and selling the crypto asset recorded in the customer address on the blockchain linked to the customer account at the time of the sale of the crypto asset, and automatically calculates the tax arising from the sale of the crypto asset. This will allow taxes on the sale of cryptocurrencies when providing payment services using digital assets to be automatically calculated.

[0156] Effect of the automatic tax calculation system associated with the sale of crypto assets in the provision of payment services using digital assets according to the sixth embodiment According to the sixth embodiment of the automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, the provider and purchaser of goods or services each have an interface program 70 (80), and each interface program 70 (80) has a payment method information setting means 71 (81) having a function of accepting settings of predetermined information (service number and account-like management number) for each of a plurality of payment methods and the priority order of the payment methods, and a payment method usable information recording means 72 (82) having a function of recording data accepted by the payment method information setting means 71 (81) as payment method usable information (in the processing means and recording medium in the network constituting the interface program), and the provider's interface program 70 and the purchaser's interface program 80 have a function of displaying identifier information specifying the payment method usable information consisting of a code (barcode, QR code, etc.) at the time of payment by either interface program (70 or 80) and having the other interface program (80 or 70) read the identifier information. The interface program 70 on the provider side has an identifier information input / output means 73 (83) having a function of inputting and outputting the payment price information from the provider side when the provider side interface program 80 reads the identifier information (code) displayed by the provider side interface program 70 using both identifier information input / output means (73, 83), and the interface program 80 on the provider side has a payment price information input receiving means 74 having a function of receiving input of payment price information from the provider side when the provider side interface program 80 reads the identifier information (code) displayed by the provider side interface program 70 using both identifier information input / output means (73, 83), and the interface program 70 on the provider side has a payment price information confirmation means 84 having a function of confirming the payment price information from the provider side whose input has been accepted by the payment price information input receiving means 74 when the provider side interface program 80 reads the identifier information (code) displayed by the provider side interface program 70 using both identifier information input / output means (73, 83), and either one of the provider side interface program 70 and the purchase side interface program 80 reads the identifier information (code) of the other, so that both interface programs link the payment means of both, and the provider side interface program 70The purchaser's interface program 80 has a payment means presentation means 75 having a function of presenting several types of payment means that can be used for payment, and the purchaser's interface program 80 has a payment processing availability confirmation means 85 having a function of confirming whether or not payment processing is possible for the payment means that fall within the range of several types of payment means presented by the payment means presentation means 75 of the provider's interface program 70, in order of the priority order set by the purchaser. Furthermore, the payment means information setting means 81 of the purchaser's interface program 80 further has a function of, when confirming whether or not payment processing is possible by the payment processing availability confirmation means 85, specifying in advance when setting the payment means availability information the amount that can be used for payment processing at one time for a specified payment amount for each of the several types of payment means presented by the provider's interface program 70, and the purchaser's interface program 80 checks whether or not there is a stock of an amount that can be used for payment processing at one time presented by the provider's interface program 70 for the applicable payment means in accordance with the priority order set by the purchaser, and if there is a stock of an amount that can be processed at one time, The system further comprises a payment means processing order control means 86 having a function of using the purchased payment means preferentially in the payment processing when at least one of the multiple payment means is a crypto asset, a crypto asset book value calculation means 91 having a function of calculating the book value of the purchased crypto asset using the purchase amount in units of the legal tender currency (yen), a crypto asset book value recording means 92 having a function of recording the book value of the purchased crypto asset calculated by the crypto asset book value calculation means 91 in the customer account, and a means for controlling the transaction when the purchased crypto asset is used as a payment means in the payment processing by selling the purchased crypto asset and converting it into the legal tender currency (yen). a legal tender (yen) conversion means 93 having a dynamic conversion function; a crypto asset trading profit / loss calculation means 94 having a function of calculating the profit / loss on the sale of the crypto asset by subtracting the book value recorded in the customer account by the crypto asset book value recording means 92 from the price at the time of sale of the crypto asset converted into a specified legal tender (yen) by the legal tender (yen) conversion means 93 and multiplying the result by the amount sold; and a crypto asset trading profit / loss recording means 95 which records the profit / loss on the sale of the crypto asset calculated by the crypto asset trading profit / loss calculation means 94 in the customer address of the blockchain linked to the customer account.and an automatic tax calculation means 96 having a function of aggregating the profit and loss from buying and selling the crypto asset within a specified period based on the total profit and loss from buying and selling the crypto asset in the customer account, or the total profit and loss from buying and selling the crypto asset recorded in the blockchain customer address linked to the customer account at the time of the sale of the crypto asset, and automatically calculating the tax incurred in connection with the sale of the crypto asset. This configuration allows a variety of payment methods to be used in a payment service that has multiple types of payment methods, improving convenience and superiority, and making it possible to reduce the burden of tax calculation on the seller of the crypto asset when using the crypto asset as a payment method, thereby increasing the number of types of payment methods that can be used.

[0157] Therefore, according to the first to sixth embodiments, an automatic tax calculation system for the sale of crypto assets in digital asset transactions, an automatic tax calculation system for the sale of assets in digital asset transactions through the mutual exchange of physical goods, crypto assets, and ST products, an automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, and an automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets are obtained, which reduces the burden of tax calculation on the seller of crypto assets and enables the widespread use of selling crypto assets, which have small price fluctuations and prominent payment characteristics, as a payment means.

[0158] The above describes the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions, the automatic tax calculation system associated with the sale of assets in digital asset transactions through mutual exchange of physical goods, crypto assets, and commodity STs, the automatic tax calculation system associated with the sale of crypto assets in the provision of debit services using digital assets, and the automatic tax calculation system associated with the sale of crypto assets in the provision of payment services using digital assets of the present invention using embodiments. However, the automatic tax calculation system associated with the sale of crypto assets in digital asset transactions, the automatic tax calculation system associated with the sale of assets in digital asset transactions through mutual exchange of physical goods, crypto assets, and commodity STs, the automatic tax calculation system associated with the sale of crypto assets in the provision of debit services using digital assets, and the automatic tax calculation system associated with the sale of crypto assets in the provision of payment services using digital assets of the present invention are not limited to the configurations described in the above embodiments, and can be configured in any form within the scope of the claims of the present invention. [Industrial Applicability]

[0159] The automatic tax calculation system for the sale of crypto assets in digital asset transactions of the present invention, the automatic tax calculation system for the sale of assets in digital asset transactions through the mutual exchange of physical goods, crypto assets, and ST products, the automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, and the automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets are useful in fields where it is necessary to conduct digital asset transactions involving the sale of crypto assets. [Explanation of symbols]

[0160] 11, 11' Cryptocurrency purchase instruction acceptance method 12.12' Cryptocurrency purchase methods 13, 13', 91 Cryptocurrency Book Value Calculation Method 14, 14', 65, 92 Cryptocurrency book value recording means 15, 15' Cryptocurrency payment instruction acceptance method 16, 16', 34, 66, 93 Fiat currency (yen) conversion method 17, 17', 67, 94 Cryptocurrency trading profit and loss calculation method 18, 18', 68, 95 Means for recording profits and losses on cryptocurrency transactions 19. Cryptocurrency Withdrawal Methods 20. Means of recording cryptocurrency withdrawal data 21, 21', 37, 69, 96 Automatic tax calculation means 22 Cryptocurrency pair splitting methods 31 Asset Trading Instruments 32, 32' Asset book value calculation method 33 Means of recording asset book values 35. Method of calculating profit and loss on asset purchases 36. Means for recording profits and losses on asset purchases 41 Stock Registration Smart Contract 42 Smart contract for creating unique rates 43 Smart contracts for storing private shared information 44 Smart contract for generating base rates 45 Smart contract for submitting base rates 46 Smart Contract for Execution 47 Smart contract for searching trade partners 48 Smart Contract for Contract Control 49 Payment Smart Contracts 61 Liquidation Priority Asset Selection Acceptance Method 62 Means for instructing payment into cash 63 Cash conversion means 64 Means of cash transfer 70 Provider interface program 80 Buyer Interface Program 71, 81 Payment method information setting means 72, 82 Payment method availability information recording means 73, 83 Identifier information input / output means 74 Payment price information input acceptance means 75 Payment method presentation method 84 Payment price information confirmation means 85 Payment processing availability confirmation means 86 Payment method processing order control means 100 Financial institutions that make markets 110 Customer

Claims

1. An automatic tax calculation system for the sale of crypto assets in digital asset transactions, which is constructed with at least one distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and smart contracts for performing specified processing using the digital assets managed in the distributed ledger, A cryptocurrency purchase instruction receiving means having a function of receiving a cryptocurrency purchase instruction from a customer; A cryptocurrency purchasing means has a function of purchasing the cryptocurrency by exchanging it with a specified legal tender (yen) deposited in a customer account set up at a cryptocurrency exchange service provider (or its business system) based on a purchase instruction for the cryptocurrency accepted by the cryptocurrency purchase instruction accepting means, and depositing the cryptocurrency in a customer address in a blockchain linked to the customer account; A crypto asset book value calculation means having a function of calculating the book value of the crypto asset purchased by the crypto asset purchasing means using the purchase amount in units of the legal tender currency (yen); A crypto asset book value recording means having a function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means in the customer account; A crypto asset payment instruction receiving means having a function of receiving a payment instruction from the customer using the crypto asset stored in the customer address of the blockchain linked to the customer account; a legal tender (yen) conversion means having a function of selling the crypto asset that is the subject of the settlement instruction and automatically converting it into the legal tender (yen) when the crypto asset settlement instruction receiving means receives the settlement instruction; a cryptocurrency trading profit / loss calculation means having a function of subtracting the book value recorded in the customer account by the cryptocurrency book value recording means from the price at the time of sale of the cryptocurrency converted into a specified legal currency (yen) by the legal currency (yen) conversion means, and multiplying the result by the amount sold, as the profit / loss on the sale of the cryptocurrency; A cryptocurrency trading profit and loss recording means having a function of recording the cryptocurrency trading profit and loss calculated by the cryptocurrency trading profit and loss calculation means in a customer address of a blockchain linked to the customer account; a crypto asset withdrawal means having a function of withdrawing the crypto asset stored in a customer address in a blockchain linked to the customer account when the crypto asset payment instruction receiving means receives the payment instruction; a cryptocurrency withdrawal data recording means having a function of recording and delivering the amount of the cryptocurrency to be withdrawn and the book value of the cryptocurrency recorded in the customer account as withdrawal data for the cryptocurrency to a destination address on the blockchain when the cryptocurrency is withdrawn by the cryptocurrency withdrawal means; an automatic tax calculation means having a function of aggregating the profit and loss from buying and selling crypto assets within a specified period based on the total of the profit and loss from buying and selling crypto assets in the customer account or the total of the profit and loss from buying and selling crypto assets recorded in the customer address of the blockchain linked to the customer account at the time of selling the crypto assets, and automatically calculating the tax arising from the sale of the crypto assets; An automatic tax calculation system for the sale of crypto assets in digital asset transactions, comprising:

2. In the case where the crypto asset is a crypto asset pair consisting of a first crypto asset and a second crypto asset denominated in a first crypto asset, the crypto asset pair decomposition means further has a function of decomposing the second crypto asset denominated in the first crypto asset into a first crypto asset denominated in a specified legal tender (yen) and a second crypto asset denominated in a specified legal tender (yen); The crypto asset purchase instruction receiving means further has a function of receiving a purchase instruction for a second crypto asset denominated in the first crypto asset from a customer, The crypto asset purchasing means further has a function of purchasing the second crypto asset denominated in the first crypto asset by exchanging it with a specified legal tender (yen) deposited in the customer account established at the crypto asset exchange service provider (its business system) based on a purchase instruction for the second crypto asset denominated in the first crypto asset received by the crypto asset purchase instruction receiving means, and depositing the second crypto asset denominated in the first crypto asset in a customer address in a blockchain linked to the customer account; The crypto asset book value calculation means further has a function of calculating the book value of the second crypto asset denominated in the first crypto asset purchased by the crypto asset purchasing means by using the selling price, in units of a specified legal currency (yen), of the first crypto asset denominated in the specified legal currency (yen) decomposed by the crypto asset pair decomposition means as the purchase price of the second crypto asset, and calculating the book value of the second crypto asset denominated in the specified legal currency (yen) by using the buying price, in units of the specified legal currency (yen), of the second crypto asset denominated in the specified legal currency (yen) as the selling price of the first crypto asset; The crypto asset book value recording means further has a function of recording the book value of the second crypto asset denominated in the first crypto asset calculated by the crypto asset book value calculation means in the customer account; The crypto asset settlement instruction receiving means further has a function of receiving a settlement instruction from the customer using a second crypto asset denominated in the first crypto asset stored in a customer address in a blockchain linked to the customer account, The legal tender (yen) conversion means When the transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, the selling price of the first crypto asset denominated in a specified legal currency (yen) decomposed by the crypto asset pair decomposition means in units of the specified legal currency (yen) is determined as the buying price (estimated price) of the second crypto asset, and the buying price of the second crypto asset denominated in a specified legal currency (yen) decomposed by the crypto asset pair decomposition means in units of the specified legal currency (yen) is determined as the selling price (estimated price) of the first crypto asset; When the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the transaction further has a function of determining the purchase price of the first crypto asset denominated in a specified legal currency (yen) decomposed by the crypto asset pair decomposition means in units of the legal currency (yen) as the selling price (estimated price) of the second crypto asset, and determining the selling price of the second crypto asset denominated in a specified legal currency (yen) decomposed by the crypto asset pair decomposition means in units of the legal currency (yen) as the purchase price (estimated price) of the first crypto asset, The cryptocurrency trading profit and loss calculation means When the transaction of the second crypto asset denominated in the first crypto asset is a buy transaction, the transaction calculates the profit and loss on the sale of the first crypto asset on the denomination side by subtracting the book value of the first crypto asset on the denomination side in legal tender (yen) recorded in the customer account by the crypto asset book value recording means from the selling price (estimated price) in a specified legal tender (yen) of the first crypto asset on the denomination side, as determined by the legal tender (yen) conversion means, and multiplying the result by the sold quantity. The transaction calculates the profit and loss on the sale of the second crypto asset on the denomination side by subtracting the book value of the second crypto asset on the opposite side to the denomination side, in legal tender (yen) from the buying price (estimated price) in a specified legal tender (yen) of the second crypto asset on the opposite side to the denomination side, as determined by the legal tender (yen) conversion means, from the book value of the second crypto asset on the opposite side to the denomination side, in legal tender (yen) recorded in the customer account by the crypto asset book value recording means, multiplied by the sold quantity. When the transaction of the second crypto asset denominated in the first crypto asset is a sell transaction, the device further has a function of calculating the profit and loss on the sale of the first crypto asset on the opposite side to the denomination side by subtracting the book value of the first crypto asset on the opposite side to the denomination side recorded in the customer account by the crypto asset book value recording means from the purchase price (estimated price) of the first crypto asset on the opposite side in a specified legal currency (yen) determined by the legal currency (yen) conversion means minus the book value of the first crypto asset on the opposite side to the denomination side in a specified legal currency (yen) recorded in the customer account by the crypto asset book value recording means, multiplying the result by the sold quantity; and calculating the profit and loss on the sale of the second crypto asset on the opposite side to the denomination side by subtracting the book value of the second crypto asset on the opposite side to the denomination side in a specified legal currency (yen) determined by the legal currency (yen) conversion means from the selling price (estimated price) of the second crypto asset on the opposite side to the denomination side, The automatic tax calculation means includes: The transaction profit and loss for a specified period is calculated based on the total of the trading profit and loss of the first crypto asset on the offsetting side in the customer account, or the total of the trading profit and loss of the first crypto asset on the offsetting side recorded at the time of sale in the blockchain customer address linked to the customer account, and the tax arising from the sale of the first crypto asset on the offsetting side is automatically calculated; and The system further has a function of aggregating the profit and loss from sales of the second cryptocurrency on the opposite side to the offsetting side within a specified period of time based on the total profit and loss from sales of the second cryptocurrency on the offsetting side in the customer account or the total profit and loss from sales of the second cryptocurrency on the offsetting side recorded at the time of sale in the blockchain customer address linked to the customer account, and automatically calculating the tax arising from the sale of the second cryptocurrency on the opposite side to the offsetting side.

2. The system for automatically calculating taxes associated with the sale of crypto assets in digital asset transactions as described in claim 1.

3. An automatic tax calculation system for the sale of assets in digital asset transactions through the mutual exchange of physical goods with crypto assets and goods ST, which is constructed with at least one type of distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and smart contracts for performing specified processing using the digital assets managed in the distributed ledger, An asset trading instrument that has the function of exchanging physical commodities (which covers all items generally referred to as commodities, such as precious metals, energy, agricultural products, and raw materials) with crypto assets (created based on physical commodities) and ST commodities (created by issuing crypto assets via a trust, or directly based on physical commodities); An asset book value calculation means having a function of calculating the book value of the assets (spot goods and crypto assets or ST goods) to be mutually exchanged by the asset trading means using a purchase amount in a specified legal currency (yen); an asset book value recording means having a function of recording the book value of the asset calculated by the asset book value calculation means in a customer account; A legal tender (yen) conversion means having a function of automatically converting assets (spot goods and crypto assets or ST goods) to be exchanged by the asset trading means into a predetermined legal tender (yen); an asset trading profit / loss calculation means having a function of calculating the profit / loss on the sale of the assets (spot goods and crypto assets or ST goods) by subtracting the book value recorded in the customer account by the asset book value recording means from the price at the time of sale of the assets (spot goods and crypto assets or ST goods) converted into the legal currency (yen) by the legal currency (yen) conversion means, and multiplying the result by the amount sold; an asset trading profit and loss recording means having the function of recording the profit and loss on the sale of the asset (the physical commodity and the cryptocurrency or ST commodity) calculated by the asset trading profit and loss calculation means, and the classification of the asset (the physical commodity and the cryptocurrency or ST commodity) corresponding to either the physical commodity or the cryptocurrency or ST commodity, respectively, in a customer address of a blockchain linked to the customer account; An automatic tax calculation means having a function of aggregating the profit and loss from buying and selling within a predetermined period based on the total of the profit and loss from buying and selling of assets (spot goods, crypto assets, and ST goods) that are the subject of mutual exchange by the asset trading means in the customer account, or the total of the profit and loss from buying and selling of the assets (spot goods, crypto assets, and ST goods) recorded at the time of the sale of the assets (spot goods, crypto assets, and ST goods) in a blockchain customer address linked to the customer account, and automatically calculating the tax arising from the sale of the assets (spot goods, crypto assets, and ST goods) at different tax rates depending on the classification of the assets recorded by the asset buying and selling profit and loss recording means. and, A system for automatically calculating taxes associated with the sale of assets in digital asset transactions involving the mutual exchange of physical goods with cryptocurrencies and commodity STs, comprising:

4. A smart contract for brand registration that has the function of registering the brands of assets to be exchanged (spot commodities and crypto assets or ST commodities) in a trading list; a unique rate creation smart contract that has a function of treating, when a customer places an order (leave order) with a market-making financial institution for a stock registered in the transaction list by the stock registration smart contract, the leave order as a common leave order for each market-making financial institution, and creating a rate for the stock unique to each market-making financial institution based on the status of leave orders (order book (contract) status) for all the stocks that are commonly handled by each market-making financial institution; A smart contract for storing private shared information has a function of storing the status of leave orders (order book (contract) status) for a specified issue at each market-making financial institution and the rate for the issue unique to each market-making financial institution created by the smart contract for creating unique rates, as private shared information that is not known by each market-making financial institution; a base rate generating smart contract having a function of generating a base rate for a given issue using the leave order status (order book (contract) status) for the given issue at each market making financial institution shared via the private shared information storage smart contract and the rate for the given issue unique to each market making financial institution; a smart contract for presenting a base rate, which has a function of storing the base rate for a specified stock generated by the smart contract for generating the base rate as non-public information, and presenting the base rate for the stock generated by the smart contract for generating the base rate to a customer only when an inquiry about a rate for the stock desired to be traded is received from the customer; a contract smart contract having a function of contracting a leave order for a customer's stock that corresponds to the in-house rate for a specified stock at each market-making financial institution, the leave order being created by the in-house rate creation smart contract; a smart contract for searching for a market making party that has a function of searching for a market making financial institution that can be a counterparty for a contract, using the leave order status (order book (contract) status) for the specified issue unique to each market making financial institution that is stored by the smart contract for storing private shared information as information shared in a private manner that is not known to each market making financial institution by the smart contract for storing private shared information, and the rate for the specified issue unique to each market making financial institution that is created by the smart contract for creating unique rates, when the smart contract for contracting is unable to execute a leave order for a customer for the specified issue at a specified market making financial institution at the in-house rate for the specified issue; a smart contract for contract control having a function of making the contract smart contract execute a leave order for a specified stock by a customer of a financial institution that performs a specified market making when the leave order for the specified stock corresponds to a rate for the specified stock at another financial institution that performs a market making searched for by the smart contract for contract search; Further equipped with The asset book value calculation means further has a function of calculating the book value of the asset (the commodity spot and the cryptocurrency or commodity ST type) by using the purchase amount in a predetermined legal currency (yen) at the time of the contract by the contract smart contract, The automatic tax calculation system associated with the sale of assets in digital asset transactions through the mutual exchange of physical goods and crypto assets and commodity STs as described in claim 3, characterized in that the asset trading means performs mutual exchange of various crypto assets with various STs.

5. An automatic tax calculation system for the sale of crypto assets in the provision of debit services using digital assets, the system being constructed with at least one distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and smart contracts for performing specified processing using the digital assets managed in the distributed ledger, A liquidation priority asset selection designation receiving means having a function of receiving from a debit card user (consumer) a designation of the order of digital asset tokens to be prioritized as liquidation targets when making a payment with a debit card; A cashing instruction means for instructing the cashing of digital asset tokens for the amount of money required for liquidation in accordance with the priority designation of the digital asset tokens accepted by the liquidation priority asset selection designation acceptance means; A cash conversion means having a function of converting the digital asset tokens deposited in the debit card user (consumer) account of the cryptocurrency exchange service provider into cash in an amount necessary for liquidation in accordance with the priority designation of the digital asset tokens accepted by the liquidation priority asset selection designation acceptance means; a cash transfer means for transferring the cash equivalent to the amount converted by the cash conversion means to a debit card user (consumer) account on a financial institution such as a bank; having The cash conversion instruction means further has a function of instructing the conversion to cash of the amount of the shortfall when the liquidation priority asset selection designation receiving means accepts a selection designation of cash deposited in the debit card user's (consumer's) account on the financial institution side such as a bank as an asset to be prioritized for liquidation at the time of settlement with the debit card, and when the cash deposited in the debit card user's (consumer's) account on the financial institution side such as a bank does not satisfy the amount required for liquidation, The cash conversion means further has a function of automatically converting digital asset tokens into cash in an amount equivalent to the amount of the shortfall deposited in the debit card user (consumer) account of the cryptocurrency exchange service provider when the cash conversion means receives an instruction to convert the amount of the shortfall into cash from the amount conversion instruction means; In a debit service providing system using digital assets, the cash transfer means further has a function of transferring the shortage of cash converted by the cash conversion means to a debit card user (consumer) account of a financial institution such as a bank, A cryptocurrency book value recording means having a function of recording the book value of cryptocurrency deposited in a debit card user (consumer) account of the cryptocurrency exchange service provider in the debit card user's (consumer's) account; When the crypto asset is converted into cash by the cash conversion means as an asset to be liquidated when making a payment by debit card, a legal tender (yen) conversion means has a function of selling the crypto asset and automatically converting it into legal tender (yen); a cryptocurrency trading profit / loss calculation means having a function of subtracting the book value recorded in the debit card user's (consumer's) account by the cryptocurrency book value recording means from the price at the time of sale of the cryptocurrency converted into a specified legal currency (yen) by the legal currency (yen) conversion means, and multiplying the result by the amount sold, as the profit / loss on the sale of the cryptocurrency; A cryptocurrency trading profit and loss recording means having a function of recording the cryptocurrency trading profit and loss calculated by the cryptocurrency trading profit and loss calculation means in a debit card user (consumer) address of a blockchain linked to the debit card user (consumer) account; an automatic tax calculation means having a function of aggregating the profit and loss from buying and selling crypto assets within a specified period of time based on the total profit and loss from buying and selling crypto assets in the debit card user's (consumer's) account or the total profit and loss from buying and selling crypto assets recorded in the debit card user's (consumer's) address in the blockchain linked to the debit card user's (consumer's) account at the time of selling the crypto assets, and automatically calculating the tax arising from the sale of the crypto assets; An automatic tax calculation system for the sale of crypto assets in the provision of a debit service using digital assets, comprising:

6. An automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, the system being constructed with at least one distributed ledger in distributed technology such as blockchain for managing transactions between all forms of digital assets, such as tokens (a general term for values ​​defined digitally in distributed technology such as blockchain, including crypto assets), digital currencies, tokens and digital currencies, or between tokens or between digital currencies, and smart contracts for performing specified processing using the digital assets managed in the distributed ledger, Each of the supplier and purchaser of goods and services has an interface program, Each interface program is a payment method information setting means having a function of accepting settings of predetermined information (service number and account management number) for each of a plurality of payment methods and the priority order of the payment methods; and a payment means availability information recording means having a function of recording the data set by the payment means information setting means as payment means availability information (in a processing means and a recording medium in a network constituting the interface program), the provider interface program and the purchaser interface program each have an identifier information input / output means having a function of displaying identifier information for identifying the payment means availability information consisting of a code (such as a barcode or a QR code) at the time of payment by one of the interface programs and allowing the other interface program to read the identifier information, the provider's interface program has a payment price information input receiving means having a function of receiving input of payment price information from the provider's interface program when the provider's interface program reads the identifier information (code) displayed by the provider's interface program into the purchaser's interface program using the identifier information input / output means of both the provider's interface program and the purchaser's interface program, the purchase-side interface program has a payment price information confirmation means having a function of confirming the payment price information from the provider side that has been input and accepted by the payment price information input acceptance means when the purchase-side interface program reads the identifier information (code) displayed by the provider side interface program using the identifier information input / output means of both the purchase-side interface program and the provider side interface program, Either the provider's interface program or the purchaser's interface program reads the identifier information (code) of the other, and the two interface programs link the two payment methods, The provider's interface program has a payment method presenting means having a function of presenting several types of available payment methods, the interface program on the purchase side has a payment processing availability confirmation means having a function of confirming whether or not payment processing is possible for payment means that fall within a range of several types of payment means presented by the payment means presentation means of the interface program on the supply side, in the order of priority set by the purchase side; Furthermore, the payment method information setting means of the purchase-side interface program further has a function of, when the payment processing availability confirmation means confirms whether or not the payment processing is possible, specifying in advance, when setting the payment method availability information, the amount that can be used in one transaction for a given payment amount for each of several types of payment methods presented by the provider-side interface program; the interface program of the purchaser has a payment means processing order control means control means for checking whether there is a stock of an amount that can be used for one payment transaction presented by the interface program of the provider in accordance with the priority order set by the purchaser, and if there is a stock of an amount that can be used for one transaction, using the payment means preferentially for the payment transaction; At least one of the plurality of payment methods is a cryptocurrency, and A cryptocurrency book value calculation means having a function of calculating the book value of the purchased cryptocurrency using the purchase amount in legal tender (yen); A crypto asset book value recording means having a function of recording the book value of the crypto asset calculated by the crypto asset book value calculation means in a customer account; When crypto assets are used as a means of payment in a payment transaction, a legal tender (yen) conversion means has a function of selling the crypto assets and automatically converting them into the legal tender (yen); a cryptocurrency trading profit / loss calculation means having a function of subtracting the book value recorded in the customer account by the cryptocurrency book value recording means from the price at the time of sale of the cryptocurrency converted into a specified legal currency (yen) by the legal currency (yen) conversion means, and multiplying the result by the amount sold, as the profit / loss on the sale of the cryptocurrency; A cryptocurrency trading profit and loss recording means having a function of recording the cryptocurrency trading profit and loss calculated by the cryptocurrency trading profit and loss calculation means in a customer address of a blockchain linked to the customer account; an automatic tax calculation means having a function of aggregating the profit and loss from buying and selling crypto assets within a specified period based on the total of the profit and loss from buying and selling crypto assets in the customer account or the total of the profit and loss from buying and selling crypto assets recorded in the customer address of the blockchain linked to the customer account at the time of selling the crypto assets, and automatically calculating the tax arising from the sale of the crypto assets; An automatic tax calculation system for the sale of crypto assets in the provision of payment services using digital assets, comprising:

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