The practice of trading activities with virtual assets and cryptocurrencies still exists, leading to a story of a legal gap that needs to be filled. Clearly, cryptocurrency has been an inevitable trend in the evolution of money as well as information technology, and practice always comes before the law. Bitcoin and virtual currencies are a new issue and are not yet popular, there is not much literature on this issue, the team finds this to be a topic worth researching. If the topic is successfully researched, it will contribute some ideas to build a system of legal documents specifically regulating Bitcoin in general