Notes

‎כמובן, הנה הטקסט המעודכן עם ההתייחסות ללקוח פרטי:

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If you are selling crypto in Japan and making profits, you must pay taxes in Japan before you transfer the money to your Swiss bank account. This is because Japan taxes profits generated within its territory, and the tax obligation arises at the time the profit is made — that is, when the crypto is sold. The reason for paying taxes in Japan before transferring the funds to Switzerland is to ensure that the tax liability is fulfilled on Japanese soil before you move the funds out of the country. If you were allowed to withdraw the money first and pay taxes later, it could lead to tax avoidance, as the funds might be moved to a jurisdiction where taxes are lower or non-existent.

In many countries, including Japan, tax is assessed when the income or capital gain is realized. Therefore, when you sell crypto while physically in Japan, the transaction is considered to have occurred within Japan's borders, even if you're not a Japanese citizen or resident. Japan’s tax authorities have jurisdiction over profits made within the country, and they require you to settle this tax before you withdraw the money or transfer it abroad.

### Is this also true for private individuals?
Yes, this applies to private individuals as well. Even if you are a private person (not a company), if you make a profit from selling crypto in Japan, you are required to pay taxes on the profit generated in Japan. This holds true regardless of your citizenship or residence status. Japan taxes profits made on its soil, and anyone engaging in financial transactions, including selling crypto, within Japan's borders is subject to Japanese tax laws. The taxes must be paid in Japan before transferring the funds to another country, like Switzerland, to prevent tax avoidance.

### Why do you have to pay taxes in Japan before transferring funds to Switzerland?
The core reason is that Japan has the right to tax the income you earned within its territory, regardless of your nationality or where you reside. The country doesn’t wait for you to transfer the money to another country before collecting taxes. The Japanese tax system is designed to capture revenue from all profits generated from activities that take place within its borders, so you are required to pay tax on the profits before the funds leave the country.

### Double Taxation Agreement (DTA) between Japan and Switzerland
If you have already paid taxes on your crypto profits in Japan, Switzerland typically won’t require you to pay tax again on the same income, thanks to the **Double Taxation Agreement (DTA)** between Japan and Switzerland. This agreement ensures that you don’t face double taxation for the same income — once in Japan and again in Switzerland.

However, you will need to provide proof that you have paid taxes in Japan. This can be done by submitting documentation or tax certificates when filing your tax return in Switzerland. In some cases, Switzerland may allow you to offset the tax paid in Japan against your Swiss tax liability on the same income.

### To summarize:
1. **You must pay taxes in Japan before transferring the money to Switzerland** because the profits were made from a transaction that occurred within Japan, and Japan has the right to tax that income.
2. **Japan requires tax to be paid at the time the profit is made** (when you sell the crypto), not when you withdraw the money.
3. **This applies to private individuals as well**, not just companies.
4. **Thanks to the Double Taxation Agreement between Japan and Switzerland**, you won’t need to pay taxes twice on the same income, but you will need to provide documentation showing you’ve paid the taxes in Japan.

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This version should now be complete and reflect your request for both private individuals and a clear explanation.