<carf:CARF_OECD xmlns:stf="urn:oecd:ties:carfstf:v5" xmlns:carf="urn:oecd:ties:carf:v1" xmlns:iso="urn:oecd:ties:isocarftypes:v1" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" version="1.5">
    <carf:MessageSpec>
        <carf:TransmittingCountry>JP</carf:TransmittingCountry>
        <carf:ReceivingCountry>JP</carf:ReceivingCountry>
        <carf:MessageType>CARF</carf:MessageType>
        <carf:Contact>TARO KOKUZEI 03-3581-4161(extXXXX) National Tax Agency, 3-1-1 Kasumigaseki, Chiyoda-ku, Tokyo, 100-8978, JAPAN</carf:Contact>
        <carf:MessageRefId>JP2026JPCN7000012050002002</carf:MessageRefId>
        <carf:MessageTypeIndic>CARF701</carf:MessageTypeIndic>
        <carf:ReportingPeriod>2026-12-31</carf:ReportingPeriod>
        <carf:Timestamp>2027-04-02T15:07:34</carf:Timestamp>
    </carf:MessageSpec>
    <carf:CARFBody>
        <carf:RCASP>
            <carf:RCASP_ID>
                <carf:Entity>
                    <carf:ResCountryCode>JP</carf:ResCountryCode>
                    <carf:TIN issuedBy="JP">999999999</carf:TIN>
                    <carf:Name nameType="OECD207">Kokuzei Coin Company Limited</carf:Name>
                    <carf:Address legalAddressType="OECD301">
                        <carf:CountryCode>JP</carf:CountryCode>
                        <carf:AddressFix>
                            <carf:Street>3-1-1</carf:Street>
                            <carf:DistrictName>Chiyoda-ku</carf:DistrictName>
                            <carf:City>Tokyo</carf:City>
                        </carf:AddressFix>
                    </carf:Address>
                </carf:Entity>
            </carf:RCASP_ID>
            <carf:DocSpec>
                <stf:DocTypeIndic>OECD1</stf:DocTypeIndic>
                <stf:DocRefId>JP2026JPCN7000012050002002CP0000001</stf:DocRefId>
            </carf:DocSpec>
        </carf:RCASP>
        <carf:CryptoUsers>
            <carf:UserID>
                <carf:Individual>
                    <carf:ResCountryCode>FR</carf:ResCountryCode>
                    <carf:ResCountryCode>CA</carf:ResCountryCode>
                    <carf:TIN issuedBy="FR">111111111</carf:TIN>
                    <carf:TIN issuedBy="CA">111111111</carf:TIN>
                    <carf:Name nameType="OECD202">
                        <carf:Title>Mr</carf:Title>
                        <carf:FirstName>Taro</carf:FirstName>
                        <carf:LastName>Kokuzei</carf:LastName>
                        <carf:GenerationIdentifier>the first</carf:GenerationIdentifier>
                    </carf:Name>
                    <carf:Address legalAddressType="OECD301">
                        <carf:CountryCode>FR</carf:CountryCode>
                        <carf:AddressFix>
                            <carf:Street>sample Street1</carf:Street>
                            <carf:BuildingIdentifier>sample Building1</carf:BuildingIdentifier>
                            <carf:City>Paris</carf:City>
                        </carf:AddressFix>
                    </carf:Address>
                    <carf:Address legalAddressType="OECD301">
                        <carf:CountryCode>CA</carf:CountryCode>
                        <carf:AddressFix>
                            <carf:Street>sample Street2</carf:Street>
                            <carf:BuildingIdentifier>sample Building2</carf:BuildingIdentifier>
                            <carf:City>Ottawa</carf:City>
                        </carf:AddressFix>
                    </carf:Address>
                    <carf:BirthInfo>
                        <carf:BirthDate>1975-01-01</carf:BirthDate>
                    </carf:BirthInfo>
                </carf:Individual>
            </carf:UserID>
            <carf:RelevantTransactions>
                <carf:CryptoAsset>4H95J0R2X</carf:CryptoAsset>
                <carf:CryptoToCryptoIn>
                    <carf:NumberofTransactions>11</carf:NumberofTransactions>
                    <carf:Amount currCode="USD">10000.00</carf:Amount>
                    <carf:NumberofUnits>0.125</carf:NumberofUnits>
                </carf:CryptoToCryptoIn>
            </carf:RelevantTransactions>
            <carf:RelevantTransactions>
                <carf:CryptoAsset>X9J9K872S</carf:CryptoAsset>
                <carf:CryptoToCryptoOut>
                    <carf:NumberofTransactions>15</carf:NumberofTransactions>
                    <carf:Amount currCode="JPY">2000000.00</carf:Amount>
                    <carf:NumberofUnits>5.714286</carf:NumberofUnits>
                </carf:CryptoToCryptoOut>
            </carf:RelevantTransactions>
            <carf:RelevantTransactions>
                <carf:CryptoAsset>4H95J0R2X</carf:CryptoAsset>
                <carf:CryptoFiatOut>
                    <carf:NumberofTransactions>5</carf:NumberofTransactions>
                    <carf:Amount currCode="USD">500.00</carf:Amount>
                    <carf:NumberofUnits>0.00625</carf:NumberofUnits>
                </carf:CryptoFiatOut>
            </carf:RelevantTransactions>
            <carf:RelevantTransactions>
                <carf:CryptoAsset>4H95J0R2X</carf:CryptoAsset>
                <carf:CryptoTransferIn>
                    <carf:TransferType>CARF503</carf:TransferType>
                    <carf:NumberofTransactions>2</carf:NumberofTransactions>
                    <carf:Amount currCode="JPY">10000.00</carf:Amount>
                    <carf:NumberofUnits>0.000833</carf:NumberofUnits>
                </carf:CryptoTransferIn>
            </carf:RelevantTransactions>
            <carf:DocSpec>
                    <stf:DocTypeIndic>OECD1</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002CU0000001</stf:DocRefId>
            </carf:DocSpec>
        </carf:CryptoUsers>
        <carf:CryptoUsers>
            <carf:UserID>
                <carf:Entity>
                    <carf:ResCountryCode>GB</carf:ResCountryCode>
                    <carf:ResCountryCode>AU</carf:ResCountryCode>
                    <carf:TIN issuedBy="GB">222222222</carf:TIN>
                    <carf:TIN issuedBy="AU">222222222</carf:TIN>
                    <carf:IN issuedBy="GB" INType="LEI">333333333</carf:IN>
                    <carf:Name nameType="OECD203">Sample Company</carf:Name>
                    <carf:Address legalAddressType="OECD302">
                        <carf:CountryCode>GB</carf:CountryCode>
                        <carf:AddressFix>
                            <carf:Street>sample Street3</carf:Street>
                            <carf:BuildingIdentifier>sample Building3</carf:BuildingIdentifier>
                            <carf:City>London</carf:City>
                        </carf:AddressFix>
                    </carf:Address>
                    <carf:Address legalAddressType="OECD302">
                        <carf:CountryCode>AU</carf:CountryCode>
                        <carf:AddressFix>
                            <carf:Street>sample Street4</carf:Street>
                            <carf:BuildingIdentifier>sample Building4</carf:BuildingIdentifier>
                            <carf:City>Canberra</carf:City>
                        </carf:AddressFix>
                    </carf:Address>
                </carf:Entity>
            </carf:UserID>
            <carf:ControllingPerson>
                <carf:Individual>
                    <carf:ResCountryCode>GB</carf:ResCountryCode>
                    <carf:TIN issuedBy="GB">3333333333</carf:TIN>
                    <carf:Name nameType="OECD202">
                        <carf:Title>Mr</carf:Title>
                        <carf:FirstName>Jiro</carf:FirstName>
                        <carf:LastName>Kokuzei</carf:LastName>
                        <carf:GenerationIdentifier>the first</carf:GenerationIdentifier>
                    </carf:Name>
                    <carf:Address legalAddressType="OECD302">
                        <carf:CountryCode>GB</carf:CountryCode>
                        <carf:AddressFix>
                            <carf:Street>sample Street5</carf:Street>
                            <carf:BuildingIdentifier>sample Building5</carf:BuildingIdentifier>
                            <carf:City>London</carf:City>
                        </carf:AddressFix>
                    </carf:Address>
                    <carf:BirthInfo>
                        <carf:BirthDate>1970-01-01</carf:BirthDate>
                    </carf:BirthInfo>
                    <carf:CtrlgPersonType>CARF801</carf:CtrlgPersonType>
                    <carf:CtrlgPersonType>CARF803</carf:CtrlgPersonType>
                </carf:Individual>
            </carf:ControllingPerson>
            <carf:RelevantTransactions>
                <carf:CryptoAsset>C4SRNZD8K</carf:CryptoAsset>
                <carf:CryptoFiatIn>
                    <carf:NumberofTransactions>5</carf:NumberofTransactions>
                    <carf:Amount currCode="JPY">1000000.00</carf:Amount>
                    <carf:NumberofUnits>40000</carf:NumberofUnits>
                </carf:CryptoFiatIn>
            </carf:RelevantTransactions>
            <carf:RelevantTransactions>
                <carf:CryptoAsset>4H95J0R2X</carf:CryptoAsset>
                <carf:CryptoTransferIn>
                    <carf:TransferType>CARF503</carf:TransferType>
                    <carf:NumberofTransactions>2</carf:NumberofTransactions>
                    <carf:Amount currCode="JPY">1000000.00</carf:Amount>
                    <carf:NumberofUnits>0.0833</carf:NumberofUnits>
                </carf:CryptoTransferIn>
            </carf:RelevantTransactions>
            <carf:DocSpec>
                    <stf:DocTypeIndic>OECD1</stf:DocTypeIndic>
                    <stf:DocRefId>JP2026JPCN7000012050002002CU0000002</stf:DocRefId>
            </carf:DocSpec>
        </carf:CryptoUsers>
    </carf:CARFBody>
</carf:CARF_OECD>