Ethereum

著者:ANAHEIM

Ethereum

イーサリアム (British:) Ethereum) is the generic name of the name of the platform to build distributed application (DApps) and smart contract and the associated open source software project. Development is pushed forward by イーサリアム project.

In イーサリアム, I record an observance of a contract history of the smart contract to a block chain on a network of P2P called the イーサリアム network. In addition, イーサリアム has the programming language that Turing to describe smart contract is complete, and I describe any DApps and smart contract, and, as for the network participant, the block chain on this network can carry it out. Because a network participant records the observance of a contract result of the smart contract to the block chain called the dig for the reward of the イーサリアム inside currency called “Ether”, I guarantee the legitimacy. I was able to share the result with the practice of the program in the whole P2P as practice environment without depending on the specific central dispatching organization by such a structure.

The design of イーサリアム was shown by ヴィタリック ブテリン in 2013, and, as for the design, scientific rearranging was made by Gavin Wood. In addition, in the development of the platform, a client implemented in programming language C++ as (PoC-1) for the first phase of Proof of Concept in February, 2014 was released. After that development was pushed forward sequentially, and “Frontier” which was the first beta release was released via “Olympic” which was POC-9 on July 30, 2015. Improvement including confirmation of the stability of the network in Frontier and improvement of the usability is accomplished, and “Homestead”, “Metropolis”, a version called “Serenity” are going to be released sequentially in future. Company コンセンシス which was established for the purpose of developing software application to operate a block chain of イーサリアム joins in a technical tie-up with デロイトトウシュトーマツ in 2016 and will make a bank based on a platform of イーサリアム.

著者:ANAHEIM

ICO, initial coin offering

Initial coin offering (ICO, initial coin offering) is financing, cloud funding by the publication of the coin (digital token, code currency).

■General structure

A variation is possible to structure of ICO, but agreement sympathizes with the business concerned after the publication body of the coin (digital token) showed a business plan and purpose for funds or performs financing from the investors for the investment, and it is standard structure that publish a coin for the value. An offer is carried out in digital space such as the Internet, and the payment of the value of the coin is often performed by a code currency. It being possible for financing by a quick procedure simpler than the offer of the traditional stock market flotation and fund investment depending on the property of an aim and the right that is often done, but the yet opaque part is wide how an existing legal system is applied, and the maintainer of the coin has with the financing using securities; watch it and may be done.

For one typical scene where ICO is performed, it is carried out before a code currency as a fundraising method to develop a new code currency concerned is released. But I publish a digital token as a method of the financing for the constant business that a publisher plans and receive payment of the value if ICO is not necessarily a thing limited to financing for development of the code currency to publish and generalizes it more. It is usual that the digital token is a code currency, and it is common that the payment of the digital token is accomplished for a code currency.

In the case of stock market flotation (IPO), stocks and an owner share are distributed for value including the payments of the investments, but the offer of the token by ICO is not the thing which necessarily gives the right (right of Equity) of a stockholder, the owner to the publisher. When I give Equity right, the regulation about traditional securities often extends and often conflicts with an intention with ICO.

When I give a right (priority, use credit) about the use of the service about the target business with the digital token which does not have a right of Equity, it may be referred to “a utility token”.

著者:ANAHEIM

仮想通貨の海外法人口座を海外に開設する事に関しては?

海外の仮想通貨取引所に法人口座を開設する場合には、まず海外法人を設立して、その法人名義の法人口座を開設するのであれば、別段、問題はございません。

マレーシア・マルタ・ベトナム・香港あたりがベターだと思いますが、大抵、日本よりも税率が安くなることもあり、節税できる可能性があります。

ただ、仮に法人口座を開設できたとしても、税金の問題があります。

個人が海外取引所で得た利益については、居住地である日本で課税されるため、日本で確定申告をして納税すれば問題はありません。

逆に、海外の現地法人であれば、仮想通貨の取引で得た利益は現地の法律で課税されるので、現地で納税すれば問題ありません。

海外取引所で法人口座を開設する場合は、海外法人を設立して現地の法律に従って納税するのが確実ですので、
国際的な活動をアピールすべく、トークンの発行主体は 海外に設置する形です。
※サイトの表示は 日本語と英語。

尚、ICO実施は「2ヶ月間×3期」、つまり半年に分けて 国際的に行う。好条件(第1期)~安条件(最終分譲期)。
トークンの発行主体とは、「発行する法人」の意味です。

・国内に設置すると、日本の各法律の影響を受けます。
・海外に設置すると、日本語表示にさせることで、ある程度のリスクが減ります。