About submission of information such as tax residency country : FAQ/お問い合わせ

Q: About submission of information such as tax residency country

# **About submission of information such as tax residency country** Due to the implementation of the Act on Special Provisions for Enforcement of Tax Conventions and the OECD's Crypto-Asset Reporting Framework (CARF), customers opening an account with Coincheck on or after January 1, 2026, will be required to submit a self-certification identifying their country of tax residence. Customers who have completed account opening by 2025/12/31will also be asked, from 2026/01/01 onward, to submit the declarationform in sequence in accordance with applicable laws and regulations. For more details, please refer to the National Tax Agency’s page “ [ 暗号資産等報告枠組み（CARF）に基づく自動的情報交換に関する情報（CARFコーナー） ](https://www.nta.go.jp/taxes/shiraberu/kokusai/carf/index.htm) ”. (Japanese Only) We have provided frequently asked questions in the options below. Please review them along with the terms and conditions to understand what actions are required.

回答

About submission of information such as tax residency country

Due to the implementation of the Act on Special Provisions for Enforcement of Tax Conventions and the OECD's Crypto-Asset Reporting Framework (CARF), customers opening an account with Coincheck on or after January 1, 2026, will be required to submit a self-certification identifying their country of tax residence.

Customers who have completed account opening by 2025/12/31will also be asked, from 2026/01/01 onward, to submit the declarationform in sequence in accordance with applicable laws and regulations.

For more details, please refer to the National Tax Agency’s page

“ 暗号資産等報告枠組み（CARF）に基づく自動的情報交換に関する情報（CARFコーナー） ”. (Japanese Only)

We have provided frequently asked questions in the options below. Please review them along with the terms and conditions to understand what actions are required.

A1.

All customers who open an account with Coincheck on or after 2026/01/01 are subject to this requirement.

After your identity verification with Coincheck is completed, please submit the declaration form.
If you do not submit the declaration form, your account opening will not be completed and you will not be able to start trading.

Customers who have completed account opening by 2025/12/31 will also be asked, from 2026/01/01 onward, to submit the declaration form in sequence in accordance with applicable laws and regulations.

A2.

Your tax residence country refers to the country where you are subject to tax as a resident under that country’s tax laws.

(Examples: customers who stay overseas for a long period, customers who have tax obligations in a foreign country, etc.)

Note:

If you are not sure which country is your tax residence country,

please check with the tax authority in your country of residence

or with a professional such as a tax accountant.

A3.

You are required to enter the following items:

Tax residence country name
Taxpayer Identification Number (TIN)
If you cannot provide your TIN, the reason (see note below)
- You have not been issued a TIN by your tax residence country
- Its laws prohibit providing the TIN to third parties
If your tax residence country and your country of address (place of residence) are different, the reason

Note:

You only need to select a reason if you cannot provide your TIN.

A4.

After your identity verification with our company is completed,

please follow the instructions on the page below

to complete the procedure.

https://coincheck.com/carf_informations

If your tax residence country includes any countries other than Japan,

please follow the on-screen guidance and enter information such as

“tax residence country” and “Taxpayer Identification Number (TIN)”.

Note：

If submission of the declaration form is not completed, your account opening procedure will not be completed and you will not be able to start trading.
If the information in your declaration is false or incorrect,you may be subject to penalties. Please enter accurate information.

A5.

If there is any change in your declaration details, such as your tax residence country, please submit the new information without delay.

You can apply from here.

If you have six or more tax residence countries, we apologize for the inconvenience, but in addition to the five countries that you have registered or plan to register in our system, you are required to report your tax residence countries from the sixth onward via the inquiry form.

For information on how to complete this procedure,

please see the following page:

How should I report if I have six or more tax residence countries excluding Japan?

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