The Ministry of Economy and Finance has clarified the acquisition cost calculation for virtual assets earned through validator participation. According to their interpretation, the cost should be determined by the market price at the time of acquisition. This ruling, issued by the Corporate Tax Division, addresses scenarios where domestic corporations receive newly created virtual assets as compensation for acting as validators for foreign-owned virtual asset platforms. The Ministry emphasizes that these rewards are subject to corporate tax, and the acquisition cost, crucial for calculating taxable gains upon disposal, must reflect the asset's fair market value when received. This clarification provides important guidance for corporations involved in blockchain governance and validator roles, ensuring accurate tax reporting and compliance. It aligns with broader efforts to regulate and provide clarity within the evolving digital asset landscape. The interpretation helps to create transparency and accountability in the virtual asset industry. ```