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  "domain": "fintech",
  "title": "IRS 1099-DA · 米国暗号資産税務報告の義務化",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "IRS 1099-DA · 米国暗号資産税務報告の義務化",
    "aliases": [
      "irs-1099-da",
      "1099-DA",
      "IRS crypto tax form"
    ],
    "domain": "fintech",
    "type": null,
    "created": "2026-05-18",
    "last_updated": "2026-08-14",
    "last_tended": "2026-08-14",
    "review_by": "2027-02-10",
    "confidence": "certain",
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      "law",
      "regulation",
      "us",
      "irs",
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      "anonymity",
      "defi"
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    "sources": [
      "https://www.irs.gov/forms-pubs/about-form-1099-da",
      "https://www.irs.gov/pub/irs-drop/td-10000.pdf",
      "https://www.federalregister.gov/documents/2024/07/09/2024-14004/gross-proceeds-and-basis-reporting-by-brokers-and-determination-of-amount-realized-and-basis-for",
      "https://home.treasury.gov/news/press-releases/jy2110",
      "https://www.oecd.org/tax/exchange-of-tax-information/crypto-asset-reporting-framework-and-amendments-to-the-common-reporting-standard.htm"
    ]
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    "Key facts",
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    "Related",
    "Sources"
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