Program Overview

University of Tsukuba Extension Program

The University of Tsukuba Extension Program is a comprehensive program that offers a range of courses and training opportunities. One of the key programs offered is the "WEB3.0 and Taxation" course.

WEB3.0 and Taxation

This program delves into the impact of Web3.0 on taxation, covering topics such as the metaverse, cryptocurrency, and NFTs. The course is designed to provide a deep understanding of the challenges posed by these new technologies to the current tax system and how to address them.

Course Overview

The course is taught by Professor Katsuhiko Kurihara from the University of Tsukuba's Business Science Department. The program consists of three sessions, each approximately 50 minutes long, and can be taken on demand.

• Session I: Internet Virtual Space (Metaverse) and Taxation
  • Tax challenges in the metaverse
  • Timing of income recognition
  • Income classification
  • Tax authorities' grasp of transactions
  • Difficulty in identifying individuals
  • Taxation of metaverse operators, advertisers, and sellers
  • Challenges in source withholding
  • P2P transaction verification difficulties
• Session II: Cryptocurrency, NFT, and Taxation
  • Main tax treatments in Japan and other countries
  • Taxation of NFT transactions
• Session III: Tax Challenges and Countermeasures
  • Main tax challenges: income recognition timing, income classification, international taxation, and tax enforcement challenges
  • Possible countermeasures: nature and possibilities of cryptocurrency, compliance burden, enforcement perspective, and consideration of source withholding tax for new transaction types (DeFi, smart contracts, etc.)

Target Audience

The course is designed for individuals interested in the taxation of metaverse, cryptocurrency, and NFTs, as well as those interested in digital society.

Course Details

• Number of Participants: Unlimited, as it is an on-demand course.
• Course Fee: 3,600 yen (including tax).
• Certificate of Completion: A certificate of completion will be issued to participants who complete all three sessions.
• Application Period: August 25, 2025, to March 31, 2026.

Program Structure

The University of Tsukuba Extension Program offers a variety of courses and training opportunities, including on-demand lectures and customized training services. The program aims to provide high-quality education and training to individuals and organizations, contributing to the development of society.