For those who sold securities, please keep in mind that capital gains and losses must be calculated in accordance with Japanese income tax rules. If you sold shares of the same company that you acquired multiple times over different periods, the acquisition cost must be determined using the method described in the following National Tax Agency guidance:
No. 1466 同一銘柄の株式等を2回以上にわたって購入している場合の取得費｜国税庁
In addition, each purchase price in the original currency must be converted into Japanese yen using the foreign exchange rate applicable at the time of each purchase. Due to the depreciation of the yen, it is possible to realize a capital gain in Japanese yen even if the sale results in a loss in the original currency.
