Japan taxes crypto gains as ordinary income up to ~55% — no flat capital-gains rate.

Commonly misreported
No. The NTA classifies crypto-asset trading profit as miscellaneous income (雑所得), taxed under Japan's comprehensive, progressive income-tax schedule together with your salary and other income — there is no separate lower flat rate the way there is for listed-stock capital gains. Combined with the roughly 10% local inhabitant tax, the marginal burden on crypto gains can approach the top all-in rate of about 55% for high earners. This is the single most misreported fact about Japanese crypto tax.

Commonly misreported
No. Because crypto losses fall under miscellaneous income, they cannot be netted against salary, business, or other income categories in the same year, and — unlike listed-stock losses — they cannot be carried forward to future tax years. A bad trading year gives you no offsetting tax relief at all outside your other crypto gains that same year.

Yes. Exchanging one crypto-asset for another is treated as a disposal of the asset you gave up, so gain or loss is calculated on that leg of the trade exactly as if you had sold it for yen. The NTA's own worked example: paying 1 BTC (acquired for ¥1,000,000) to buy 40 XRP worth ¥1,200,000 produces a taxable gain of ¥200,000, even though no yen ever touched a bank account.

You must elect either the weighted-average method (総平均法) or the moving-average method (移動平均法) per coin, filed with your local tax office; if you never file an election, individuals default to the weighted-average method. The two methods can produce meaningfully different taxable gains on the same trading history — the NTA's own example shows a ¥25,800 difference in cost of goods sold between the two methods on an identical set of trades.

Only if the NFT can be exchanged for a crypto-asset or other property of value — an NFT with no such exchangeability falls outside income tax entirely. Where it is taxable, the income category depends on how you got it and what you did with it: NFTs received for services can be business, salary, or miscellaneous income; NFTs sold for a value gain are miscellaneous income (or capital-gains-type income only in narrow cases), unless the selling activity is itself run for profit on a continuing basis, in which case it shifts back to miscellaneous or business income.

No. Crypto-assets are legally a "means of payment" under Japan's Payment Services Act, and the transfer of means of payment is a JCT-exempt transaction — so selling crypto through a domestic exchange does not trigger consumption tax, and the sale doesn't even count toward your exempt-sales ratio for input-tax-credit calculations. Fees the exchange charges you for arranging the trade are a separate, taxable service and do attract JCT.