In the case where a domestic corporation has conducted transactions in a foreign currency (meaning the buying and selling of assets, provision of services, lending and borrowing of monies, payments of dividend of surplus or other transactions whose payment is made in a foreign currency; hereinafter the same applies in this Division), the amount in Japanese yen (meaning the amount of that foreign currency converted into Japanese yen; hereinafter the same applies in this Division) of the transactions in a foreign currency is to be the amount converted at the foreign exchange rate as of the time when the transactions in a foreign currency were conducted.
内国法人が外貨建取引（外国通貨で支払が行われる資産の販売及び購入、役務の提供、金銭の貸付け及び借入れ、剰余金の配当その他の取引をいう。以下この目において同じ。）を行つた場合には、当該外貨建取引の金額の円換算額（外国通貨で表示された金額を本邦通貨表示の金額に換算した金額をいう。以下この目において同じ。）は、当該外貨建取引を行つた時における外国為替の売買相場により換算した金額とする。
In the case where a domestic corporation has determined the amount in Japanese yen of the assets or liabilities that have been acquired or have arisen from transactions in a foreign currency (excluding the acquisition and transfer of commodities, etc. for short-term trading as prescribed in Article 61, paragraph (3) (Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading) or securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses); the same applies in the following paragraph) under a foreign exchange futures contract, etc. (meaning a contract as specified by Ministry of Finance Order to be a contract which determines the amount in Japanese yen of the assets or liabilities to be acquired or which will arise from transactions in a foreign currency; hereinafter the same applies in this Division), when the domestic corporation stated, in books and documents, to the effect, as specified by Ministry of Finance Order, as of the day on which the foreign exchange futures contract, etc. was concluded, the amount in Japanese yen of the assets or liabilities is to be the amount converted pursuant to the provisions of the preceding paragraph.
内国法人が先物外国為替契約等（外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させる契約として財務省令で定めるものをいう。以下この目において同じ。）により外貨建取引（第六十一条第三項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等又は第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券の取得及び譲渡を除く。次項において同じ。）によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させた場合において、当該先物外国為替契約等の締結の日においてその旨を財務省令で定めるところにより帳簿書類に記載したときは、当該資産又は負債については、当該円換算額をもつて、前項の規定により換算した金額とする。
In the case where a domestic corporation has received, as a result of a qualified merger, etc., from an acquired corporation, etc., the transfer of a foreign exchange futures contract, etc. that the acquired corporation, etc. concluded so as to determine the amount in Japanese yen of the assets or liabilities to be acquired or which will arise from transactions in a foreign currency, and has come to conduct the transactions in a foreign currency (limited to transactions causing the acquisition or occurrence of the assets or liabilities whose amount in Japanese yen is to be determined under the foreign exchange futures contract, etc.) as a result of the qualified merger, etc., when the acquired corporation, etc. stated, in books and documents, to the effect prescribed in the preceding paragraph, regarding the foreign exchange futures contract, etc., as specified by Ministry of Finance Order as prescribed in the paragraph, as of the day on which the contract, etc. was concluded, with regard to the application of the provisions of this Article in each business year on or after the business year containing the date of the qualified merger, etc., it is deemed that the domestic corporation has concluded the foreign exchange futures contract, etc. and has made the entry so as to determine the amount in Japanese yen of the assets or liabilities.
内国法人が、適格合併等により被合併法人等から外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させるために当該被合併法人等が行つた先物外国為替契約等の移転を受け、かつ、当該適格合併等により当該外貨建取引（当該先物外国為替契約等によりその金額の円換算額を確定させようとする当該資産又は負債の取得又は発生の基因となるものに限る。）を当該内国法人が行うこととなつた場合において、当該被合併法人等が当該先物外国為替契約等につきその締結の日において前項に規定する旨を同項に規定する財務省令で定めるところにより帳簿書類に記載していたときは、当該適格合併等の日の属する事業年度以後の各事業年度におけるこの条の規定の適用については、当該内国法人が当該資産又は負債の金額の円換算額を確定させるために当該先物外国為替契約等を締結し、かつ、当該記載をしていたものとみなす。
Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
前三項の規定の適用に関し必要な事項は、政令で定める。
Read this with the articles around it
(Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses)
Securities for Buying and Selling (meaning the securities specified by Cabinet Order as those acquired for the purpose of profit from short-term price fluctuations; hereinafter the same applies…
売買目的有価証券（短期的な価格の変動を利用して利益を得る目的で取得した有価証券として政令で定めるものをいう。以下第三項までにおいて同じ。） 当該売買目的有価証券を時価法（事業年度終了の時において有する有価証券を銘柄の異なるごとに区別し、その銘柄の同じものについて、その時における価額として政令で定めるところにより計算し…
Open this provision(Conversion of Transactions in a Foreign Currency)
In the case where a domestic corporation has conducted transactions in a foreign currency (meaning the buying and selling of assets, provision of services, lending and borrowing of monies, payments…
内国法人が外貨建取引（外国通貨で支払が行われる資産の販売及び購入、役務の提供、金銭の貸付け及び借入れ、剰余金の配当その他の取引をいう。以下この目において同じ。）を行つた場合には、当該外貨建取引の金額の円換算額（外国通貨で表示された金額を本邦通貨表示の金額に換算した金額をいう。以下この目において同じ。）は…
Open this provision(Conversion of Transactions in a Foreign Currency)
In the case where a domestic corporation has conducted transactions in a foreign currency (meaning the buying and selling of assets, provision of services, lending and borrowing of monies, payments…
内国法人が外貨建取引（外国通貨で支払が行われる資産の販売及び購入、役務の提供、金銭の貸付け及び借入れ、剰余金の配当その他の取引をいう。以下この目において同じ。）を行つた場合には、当該外貨建取引の金額の円換算額（外国通貨で表示された金額を本邦通貨表示の金額に換算した金額をいう。以下この目において同じ。）は…
Open this provision(Conversion of Transactions in a Foreign Currency)
In the case where a domestic corporation has determined the amount in Japanese yen of the assets or liabilities that have been acquired or have arisen from transactions in a foreign currency…
内国法人が先物外国為替契約等（外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させる契約として財務省令で定めるものをいう。以下この目において同じ。）により外貨建取引（第六十一条第三項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等又は第六十一条の三第一項第一号（売買目的有価…
Open this provision(Conversion of Transactions in a Foreign Currency)
In the case where a domestic corporation has received, as a result of a qualified merger, etc., from an acquired corporation, etc., the transfer of a foreign exchange futures contract…
内国法人が、適格合併等により被合併法人等から外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させるために当該被合併法人等が行つた先物外国為替契約等の移転を受け、かつ…
Open this provisionIn the case where a domestic corporation holds, at the end of the period, any commodities for short-term trading, etc.…
内国法人が期末時において短期売買商品等（時価法により評価した金額（以下この項において「時価評価金額」という。）をもつてその期末時における評価額とするものに限る。以下この項及び次項において同じ。）を有する場合（暗号資産にあつては、自己の計算において有する場合に限る。）には…
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
acquired corporation, etc.machine translation
「被合併法人等」
In Articles 61-6 to 61-8, the acquired corporation (被合併法人), splitting corporation (分割法人) or corporation making a capital contribution in kind (現物出資法人) in a qualified merger, qualified company split or qualified capital contribution in kind to the domestic corporation.
Short name set inArticle 61-6, paragraph (3)· applies only in this provision and in Articles 61-6 to 61-8
qualified merger, etc.machine translation
「適格合併等」
In Articles 61-6 to 61-8, a qualified merger (適格合併), qualified company split (適格分割) or qualified capital contribution in kind (適格現物出資) by which the domestic corporation receives assets or contracts from the acquired corporation, splitting corporation or corporation making the contribution.
Short name set inArticle 61-6, paragraph (3)· applies only in this provision and in Articles 61-6 to 61-8
amount in Japanese yenmachine translation
「円換算額」
In the division of rules on transactions in a foreign currency (外貨建取引) that begins at Article 61-8, an amount shown in a foreign currency converted into an amount in Japanese yen.
Defined inArticle 61-8, paragraph (1)· applies only in this division
transaction in a foreign currencymachine translation
「外貨建取引」
In Articles 61-8 to 61-10, a sale or purchase of assets, provision of services, lending or borrowing of money, dividend of surplus or other transaction whose payment is made in a foreign currency.
Defined inArticle 61-8, paragraph (1)· applies only in this division
foreign exchange futures contract, etc.machine translation
「先物外国為替契約等」
In the division of rules on transactions in a foreign currency that begins at Article 61-8, a contract, of a kind a Ministry of Finance Order (財務省令) specifies, that fixes the yen equivalent (円換算額) of assets or liabilities acquired or arising through a transaction in a foreign currency (外貨建取引).
Defined inArticle 61-8, paragraph (2)· applies only in this division