There is a service that allows you to send tips in cryptocurrency, and the history of tips used will be displayed as "Tip" on your transactions page.
Regarding the calculation method, since it was clearly stated in June 2021 by the National Tax Agency in "Tax Treatment of Crypto Assets (FAQ)" No. 16 that gratuitous transfers are addressed, we have changed the tip calculation logic as follows accordingly. Please note that whether the tip should be treated as a gratuitous transfer is ultimately determined by the tax office in charge.
Date and Time When the Tip Was Given | Tip Calculation Logic |
Until December 31, 2020, 23:59:59 | Only the position decreases in a way that does not affect profit and loss. |
From January 1, 2021, 0:00:00 onwards | Sale at market price. |
▼ Example
Note: The same transaction type, but the calculation method varies by date and time.
When custom transactions are uploaded, for tips dated January 1, 2021, 0:00:00 and onwards, they will be recognized as sold at the Price you have specified. Alternatively, if the base currency is one supported by cryptact and the counter currency is a fiat currency, leaving the Price field blank will result in the sale being calculated at the market value.
▼ Example: Gave 0.0001 BTC as a tip to a friend on January 10, 2021, at 10:00:00
Timestamp | Action | Source | Base | Volume | Price | Counter | Fee | FeeCcy |
---|---|---|---|---|---|---|---|---|
2021/1/10 10:00:00 | TIP | Any | BTC | 0.0001 |
(blank *1)
|
JPY | 0 | JPY |
(*1) If the payment currency obtained is supported and the counter currency is a fiat currency, leaving the price blank will automatically use cryptact's market price information.