Just for fun, I created a Rakuten Wallet account and used Rakuten Points and a small amount of yen to buy Bitcoin.
I am trying to figure out what this line below means.
暗号資産の売却で得た本邦通貨の「楽天キャッシュ」へのチャージ（出金）については、課税対象になりません。https://cash.rakuten.co.jp/news/2021/0226\_information/
Does this just mean you are still liable for tax on the sale of the Bitcoins but there is no tax on the newly purchased Rakuten Points? – which would surely go without saying?
Edit: I also noticed the Rakuten Points used to buy Bitcoin become declarable as one-off income. 楽天ポイントから暗号資産（仮想通貨）に交換をした時点で、ポイント使用相当額を一時所得の総収入金額として算入する必要があります [https://rwallet.my.site.com/faq/s/article/604-11](https://rwallet.my.site.com/faq/s/article/604-11) However, this is only if they exceed a certain amount. [https://biz.moneyforward.com/tax\_return/basic/1284/#20](https://biz.moneyforward.com/tax_return/basic/1284/#20)
by GachaponPon