Where a Resident who carries on operations that give rise to real property income, business income, timber income, or miscellaneous income fixes the yen equivalent of the amount of foreign currency to be paid or received in connection with a transaction in a foreign currency that gives rise to the acquisition or occurrence of foreign currency-denominated assets and liabilities (meaning assets or liabilities acquired or arising through a transaction in a foreign currency (meaning a transaction in a foreign currency prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the Act; the same applies hereinafter in this paragraph), and excluding assets or liabilities to which the provisions of paragraph (2) of that Article apply; the same applies hereinafter in this paragraph), that yen equivalent meaning the yen equivalent prescribed in paragraph (1) of that Article (the same applies hereinafter in this paragraph), by a foreign exchange futures contract (meaning a contract specified by Ministry of Finance Order as a contract that fixes the yen equivalent of an amount of foreign currency to be received or paid in connection with a transaction in a foreign currency; the same applies hereinafter in this paragraph), and records that fact, on the date of conclusion of that foreign exchange futures contract, in the books and documents pertaining to those operations of that Resident or in other documents specified by Ministry of Finance Order, in accordance with Ministry of Finance Order, the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income of that Resident for each year is to be calculated, for those foreign currency-denominated assets and liabilities, using that yen equivalent as the amount converted pursuant to the provisions of paragraph (1) of that Article.
不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行う居住者が、外貨建資産・負債（外貨建取引（法第五十七条の三第一項（外貨建取引の換算）に規定する外貨建取引をいう。以下この項において同じ。）によつて取得し、又は発生する資産若しくは負債をいい、同条第二項の規定の適用を受ける資産又は負債を除く。以下この項において同じ。）の取得又は発生の基因となる外貨建取引に伴つて支払い、又は受け取る外国通貨の金額の円換算額（同条第一項に規定する円換算額をいう。以下この項において同じ。）を先物外国為替契約（外貨建取引に伴つて受け取り、又は支払う外国通貨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。以下この項において同じ。）により確定させ、かつ、その先物外国為替契約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その者の当該業務に係る帳簿書類その他の財務省令で定める書類に記載した場合には、その外貨建資産・負債については、その円換算額をもつて、同条第一項の規定により換算した金額として、その者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額を計算するものとする。