A few years ago, electronic money was only known and circulated in online games. But recently, virtual currency has attracted a lot of attention from the world's public. In many places, virtual currency has been accepted as a means of paying for goods and services. The outbreak of virtual currency has made governments increasingly worried about the impact of virtual currency. It can be used anonymously and is an implicit tool for money laundering. Therefore, the determination of measures and regulations for the management of this currency is of great concern to every country in the world. Each country has a different response to the development of virtual currency.