バーチャル通貨とは?① (What is Virtual Currency?)

Virtual currency (from Wikipedia)
Virtual currency, also known as virtual money, is a type of unregulated, digital money, which is issued and usually controlled by its developers (Bitcoin is an exception), and used and accepted among the members of a specific virtual community. The Financial Crimes Enforcement Network (FinCEN), a bureau of the US Treasury, defined virtual currency in its guidance published in 2013. In 2014, the European Banking Authority defined virtual currency as “a digital representation of value that is neither issued by a central bank or a public authority, nor necessarily attached to a fiat currency, but is accepted by natural or legal persons as a means of payment and can be transferred, stored or traded electronically”. By contrast, a digital currency that is issued by a central bank is defined as “central bank digital currency”.
バーチャル通貨 (ウィキペディアから)

History of the term
In a 2013 congressional hearing on virtual currencies, Ben Bernanke said they “have been viewed as a form of ‘electronic money’ or area of payment system technology that has been evolving over the past 20 years”, referencing a 1995 congressional hearing on the Future of Money before the Committee on Banking and Financial Services.[4] The Internet currency Flooz was created in 1999.[5] The term “virtual currency” appears to have been coined around 2009, paralleling the development of digital currencies and social gaming.[6]
Although the correct classification is “digital currency”, the U.S. government prefers and has uniformly adopted the term “virtual currency”. The U.S. Treasury’s FinCEN was first, followed by the FBI in 2012,[7] the General Accounting Office in 2013,[8] as well as the government agencies testifying at the November 2013 U.S. Senate hearing on bitcoin, including the Department of Homeland Security, the Securities and Exchange Commission, the Office of the Attorney General.[9]
ベン・バーナンキ氏は、2013年の仮想通貨に関する議会審問で、「過去20年間に進化してきた「電子マネー」やペイメントシステム技術の一形態と見なされている」と述べ、1995年の議会審問銀行と金融サービス委員会の前に金銭を払っている[4]インターネット通貨Floozは1999年に創設されました。[5] 「バーチャル通貨」という用語は、デジタル通貨とソーシャルゲームの発展と並行して、2009年ごろに造幣されたようです。[6]
正しい分類は「デジタル通貨」ですが、米国政府は「仮想通貨」という言葉を好んで採用しています。米国財務省のFinCENが最初であり、2012年にはFBIが、[7] 2013年会計監査室、[8]政府機関は、2013年11月米国上院のビトコイン聴聞会で、国土安全保障省、証券取引委員会、司法長官室[9]

Limits on being currency
Attributes of a real currency, as defined in 2011 in the Code of Federal Regulations, such as real paper money and real coins are simply that they act as legal tender and circulatecustomarily“.[10]
The IRS decided in March 2014, to treat bitcoin and other virtual currencies as property for tax purposes, not as currency.[11][12] Some have suggested that this makes bitcoins not fungible—that is one bitcoin is not identical to another bitcoin, unlike one gallon of crude oil being identical to another gallon of crude oil—making bitcoin unworkable as a currency.[13] Others have stated that a measure like accounting on average cost basis would restore fungibility to the currency.[13]
IRSは、ビットコインおよびその他の仮想通貨を、通貨ではなく税務上の財産として扱うために、2014年3月に決定しました。[11] [12] これは、ビットコインが代替可能でないことを示唆している人もいます。つまり、1ガロンの原油が通貨として稼働しない原油製造用ビットコインと同じであるのとは異なり、1つのビットコインが別のビットコインと同一ではありません。 他の者は、平均原価ベースでの会計のような措置は、代替性を通貨に戻すと述べている[13]