Article 350-3Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract
第三百五十条の三（先物取引の差金等決済をする者の告知）
A person who, in Japan, makes the cash settlement, etc. prescribed in Article 224-5, paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act (hereinafter referred to as "cash settlement, etc." in this Article and the following Article) of a futures transaction prescribed in that paragraph (hereinafter referred to as a "futures transaction" in this Article and the following Article) (excluding public corporations, etc.; the same applies hereinafter in this Article and the following Article) must, by the date of that cash settlement, etc., and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-5, paragraph (1) of the Act; the same applies hereinafter through Article 350-5 (Confirmation, etc. by a Futures Commission Merchant or Similar Party)), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350-5, paragraph (1)), the name or title and address; the same applies in the following paragraph), to the futures commission merchant or similar party prescribed in Article 224-5, paragraph (1) of the Act for the futures transaction subject to that cash settlement, etc. (hereinafter referred to as a "futures commission merchant or similar party" through Article 350-5).
国内において法第二百二十四条の五第二項（先物取引の差金等決済をする者の告知）に規定する先物取引（以下この条及び次条において「先物取引」という。）の同項に規定する差金等決済（以下この条及び次条において「差金等決済」という。）をする者（公共法人等を除く。以下この条及び次条において同じ。）は、その差金等決済をする日までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、法第二百二十四条の五第一項に規定する財務省令で定める場所。以下第三百五十条の五（商品先物取引業者等の確認等）までにおいて同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者又は第四項の規定に該当する者（第三百五十条の五第一項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その差金等決済に係る先物取引の法第二百二十四条の五第一項に規定する商品先物取引業者等（以下第三百五十条の五までにおいて「商品先物取引業者等」という。）に告知しなければならない。
When a person who makes the cash settlement, etc. of a futures transaction falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph for the cash settlement, etc. of the futures transaction specified in the relevant item.
where a person who makes the cash settlement, etc. of a commodity futures transaction (meaning a commodity futures transaction prescribed in Article 224-5, paragraph (1), item (i) of the Act; the same applies hereinafter in this item and the following item) or a foreign commodity market transaction (meaning a foreign commodity market transaction prescribed in item (i) of that paragraph; the same applies hereinafter in this item), upon concluding with the futures commission merchant prescribed in item (i) of that paragraph (hereinafter referred to as a "futures commission merchant" in this item and item (iii)) a contract relating to the consignment of that commodity futures transaction or foreign commodity market transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that commodity futures transaction or foreign commodity market transaction (meaning the business office or similar place prescribed in item (i) of that paragraph; the same applies hereinafter in this item and item (iii)) (or, where that commodity futures transaction or foreign commodity market transaction was conducted through mediation of consignment, upon concluding with the futures commission merchant that undertook that mediation of consignment a contract relating to that mediation of consignment, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that mediation): the commodity futures transaction or foreign commodity market transaction consigned under those contracts
商品先物取引（法第二百二十四条の五第一項第一号に規定する商品先物取引をいう。以下この号及び次号において同じ。）又は外国商品市場取引（同項第一号に規定する外国商品市場取引をいう。以下この号において同じ。）の差金等決済をする者が、同項第一号に規定する商品先物取引業者（以下この号及び第三号において「商品先物取引業者」という。）と当該商品先物取引又は外国商品市場取引の委託に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該商品先物取引又は外国商品市場取引に係る営業所等（同項第一号に規定する営業所等をいう。以下この号及び第三号において同じ。）の長に（当該商品先物取引又は外国商品市場取引を委託の取次ぎにより行つた場合には、当該委託の取次ぎを引き受けた商品先物取引業者と当該委託の取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該取次ぎに係る営業所等の長に）告知しているとき これらの契約に基づき委託をする商品先物取引又は外国商品市場取引
where a person who makes the cash settlement, etc. of a commodity futures transaction, upon joining a commodity exchange (meaning a commodity exchange prescribed in Article 224-5, paragraph (1), item (ii) of the Act; the same applies hereinafter in this item) that operates the commodity market (meaning a commodity market prescribed in item (ii) of that paragraph; the same applies hereinafter in this item) relating to that commodity futures transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of that commodity exchange: the commodity futures transaction conducted in the commodity market of that commodity exchange
where a person who makes the cash settlement, etc. of an over-the-counter commodity derivatives transaction (meaning an over-the-counter commodity derivatives transaction prescribed in Article 224-5, paragraph (1), item (iii) of the Act; the same applies hereinafter in this item), upon concluding with a futures commission merchant a contract relating to that over-the-counter commodity derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that over-the-counter commodity derivatives transaction (or, where that over-the-counter commodity derivatives transaction was conducted through mediation, upon concluding with the futures commission merchant that undertook that mediation a contract relating to that mediation, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that mediation): the over-the-counter commodity derivatives transaction conducted under those contracts
店頭商品デリバティブ取引（法第二百二十四条の五第一項第三号に規定する店頭商品デリバティブ取引をいう。以下この号において同じ。）の差金等決済をする者が、商品先物取引業者と当該店頭商品デリバティブ取引に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該店頭商品デリバティブ取引に係る営業所等の長に（当該店頭商品デリバティブ取引を取次ぎにより行つた場合には、当該取次ぎを引き受けた商品先物取引業者と当該取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該取次ぎに係る営業所等の長に）告知しているとき これらの契約に基づき行う店頭商品デリバティブ取引
where a person who makes the cash settlement, etc. of a market derivatives transaction (meaning a market derivatives transaction prescribed in Article 224-5, paragraph (1), item (iv) of the Act; the same applies hereinafter in this item) or a foreign market derivatives transaction (meaning a foreign market derivatives transaction prescribed in item (iv) of that paragraph; the same applies hereinafter in this item), upon concluding with the financial instruments business operator or similar institution prescribed in item (iv) of that paragraph (hereinafter referred to as a "financial instruments business operator or similar institution" in this item and item (vi)) a contract relating to the consignment of that market derivatives transaction or foreign market derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that market derivatives transaction or foreign market derivatives transaction (or, where that market derivatives transaction or foreign market derivatives transaction was conducted through mediation of consignment, upon concluding with the financial instruments business operator or similar institution that undertook that mediation of consignment a contract relating to that mediation of consignment, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that mediation): the market derivatives transaction or foreign market derivatives transaction consigned under those contracts
市場デリバティブ取引（法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引をいう。以下この号において同じ。）又は外国市場デリバティブ取引（同項第四号に規定する外国市場デリバティブ取引をいう。以下この号において同じ。）の差金等決済をする者が、同項第四号に規定する金融商品取引業者等（以下この号及び第六号において「金融商品取引業者等」という。）と当該市場デリバティブ取引又は外国市場デリバティブ取引の委託に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該市場デリバティブ取引又は外国市場デリバティブ取引に係る営業所の長に（当該市場デリバティブ取引又は外国市場デリバティブ取引を委託の取次ぎにより行つた場合には、当該委託の取次ぎを引き受けた金融商品取引業者等と当該委託の取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該取次ぎに係る営業所の長に）告知しているとき これらの契約に基づき委託をする市場デリバティブ取引又は外国市場デリバティブ取引
where a person who makes the cash settlement, etc. of a market derivatives transaction (meaning a market derivatives transaction prescribed in Article 224-5, paragraph (1), item (v) of the Act; the same applies hereinafter in this item), upon joining a financial instruments exchange (meaning a financial instruments exchange prescribed in item (v) of that paragraph; the same applies hereinafter in this item) that operates the financial instruments exchange market (meaning a financial instruments exchange market prescribed in item (v) of that paragraph; the same applies hereinafter in this item) relating to that market derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of that financial instruments exchange: the market derivatives transaction conducted in the financial instruments exchange market of that financial instruments exchange
where a person who makes the cash settlement, etc. of an over-the-counter derivatives transaction (meaning an over-the-counter derivatives transaction prescribed in Article 224-5, paragraph (1), item (vi) of the Act; the same applies hereinafter in this item), upon concluding with a financial instruments business operator or similar institution a contract relating to that over-the-counter derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that over-the-counter derivatives transaction (or, where that over-the-counter derivatives transaction was conducted through mediation, upon concluding with the financial instruments business operator or similar institution that undertook that mediation a contract relating to that mediation, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that mediation): the over-the-counter derivatives transaction conducted under those contracts
店頭デリバティブ取引（法第二百二十四条の五第一項第六号に規定する店頭デリバティブ取引をいう。以下この号において同じ。）の差金等決済をする者が、金融商品取引業者等と当該店頭デリバティブ取引に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該店頭デリバティブ取引に係る営業所の長に（当該店頭デリバティブ取引を取次ぎにより行つた場合には、当該取次ぎを引き受けた金融商品取引業者等と当該取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該取次ぎに係る営業所の長に）告知しているとき これらの契約に基づき行う店頭デリバティブ取引
where a person who makes the cash settlement, etc. of the Securities prescribed in Article 224-5, paragraph (1), item (vii) of the Act (hereinafter referred to as "Securities" in this paragraph) has acquired those Securities by purchase, inheritance, or other means, and, upon requesting a change of name or rewriting of those Securities, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of the financial instruments business operator prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "financial instruments business operator" in this paragraph) that handles the affairs relating to the exercise (meaning the exercise prescribed in paragraph (2), item (iii) of that Article; the same applies in the following item) or abandonment of the rights represented by those Securities, or to the head of the business office of the financial instruments business operator that makes payment of the consideration for the transfer of those Securities: the acquisition of those Securities
法第二百二十四条の五第一項第七号に規定する有価証券（以下この項において「有価証券」という。）の差金等決済をする者が、当該有価証券を購入又は相続その他の方法により取得した場合において、当該有価証券の名義の変更又は書換えの請求をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、その有価証券に表示される権利の行使（同条第二項第三号に規定する行使をいう。次号において同じ。）若しくは放棄に関する事務の取扱いをする同条第一項第四号に規定する金融商品取引業者（以下この項において「金融商品取引業者」という。）の営業所の長又は当該有価証券の譲渡の対価の支払をする金融商品取引業者の営業所の長に告知しているとき 当該有価証券の取得
where a person who makes the cash settlement, etc. of Securities, upon concluding a contract relating to the custody of those Securities at the business office of the financial instruments business operator that handles the affairs relating to the exercise or abandonment of the rights represented by those Securities or at the business office of the financial instruments business operator that makes payment of the consideration for the transfer of those Securities, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business offices of those financial instruments business operators: the acquisition of the Securities that the person had placed in custody under that contract until the time of that cash settlement, etc.
In the case referred to in the preceding paragraph, when a person who makes the cash settlement, etc. of a futures transaction specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the date of first making the cash settlement, etc. of that futures transaction on or after the day on which the person came to fall under that case, give notice of the matters specified in each item according to the category of cases listed in that item to the futures commission merchant or similar party to which that notice relates. The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).
where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
where the person has changed the person's individual number: the person's name, address and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
The persons specified by Cabinet Order prescribed in Article 224-5, paragraph (1) of the Act are to be the persons who make the cash settlement, etc. (excluding a person whose name or title, address, or individual number or corporate number differs from that person's name or title, address, or individual number or corporate number stated in the books) in the case where the futures commission merchant or similar party for the futures transaction subject to the cash settlement, etc. has, as provided by Ministry of Finance Order, books stating the name or title, address, individual number or corporate number and other matters of the person making that cash settlement, etc. (limited to books created by having been presented with any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article, having been sent that person's electronic certificate for signature or similar record, or having received the specified notice, etc. relating to that person, or by having made the confirmation under the provisions of paragraph (4) of the following Article).
法第二百二十四条の五第一項に規定する政令で定める者は、差金等決済に係る先物取引の商品先物取引業者等が、財務省令で定めるところにより、当該差金等決済をする者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合における当該差金等決済をする者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 41, paragraph (1), item (i)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 50, paragraph (1)
public corporation, etc.machine translation
「公共法人等」
The State and the bodies this paragraph lists, as Article 224, paragraph (1) of the Income Tax Act refers to them: corporations listed in Appended Table 1 of the Corporation Tax Act, corporations set up by a special law that reserves their name to them, foreign governments, foreign local governments, and the international organisations Article 23 covers.
Short name set inArticle 335, paragraph (2)· applies only in this part
specified notice, etc.machine translation
「特定通知等」
The notice of an individual number by the Deposit Insurance Corporation (預金保険機構) under Article 5, paragraph (3) of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Act No. 39 of 2021), or another notice or provision of information that an Order of the Ministry of Finance (財務省令) sets.
Defined inArticle 336, paragraph (4)· applies only in this part
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
The electronic certificate for signature defined in Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (the one issued for an individual number card), or another electronic record a Ministry of Finance Order (財務省令) specifies, which can be sent instead of showing an identity document.
Short name set inArticle 336, paragraph (4)· applies only in this part
futures transactionmachine translation
「先物取引」
A transaction or acquisition listed in Article 224-5, paragraph (2) of the Income Tax Act — a commodity futures, foreign commodity market or over-the-counter commodity derivatives transaction, a market, foreign market or over-the-counter derivatives transaction, or the acquisition of the securities listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act — whose party settling it by payment of differences or similar means (差金等決済) must give notice of their name, address and individual or corporate number to the commodity futures dealer or similar business.
Short name set inArticle 350-3, paragraph (1)· applies only in this article and in Article 350-4
futures commission merchant or similar partymachine translation
「商品先物取引業者等」
The party listed for each kind of futures transaction in Article 224-5, paragraph (1) of the Income Tax Act, such as the head of the office of the futures commission merchant that handled the trade, to whom a person settling a futures transaction by paying or receiving the difference must give their name, address and individual or corporate number.
Short name set inArticle 350-3, paragraph (1)· applies only in this provision and in Articles 350-3 to 350-5
cash settlement, etc.machine translation
「差金等決済」
In Articles 350-3 and 350-4, the cash settlement, etc. of a futures transaction as referred to in Article 224-5, paragraph (2) of the Income Tax Act, by which the person settling must give their name, address and individual or corporate number to the futures commission merchant or similar party.
Short name set inArticle 350-3, paragraph (1)· applies only in this article and in Article 350-4
person who has already notified the individual numbermachine translation
「番号既告知者」
A person settling futures transactions whose name, address and individual or corporate number the commodity futures business operator or similar intermediary already keeps in a ledger, made as an Order of the Ministry of Finance (財務省令) sets after checking an identity document, an electronic signature certificate or a specified notice (paragraph (4)), and who therefore gives only name and address.
Short name set inArticle 350-3, paragraph (1)· applies only in this provision and in Article 350-5, paragraph (1)
commodity futures transactionmachine translation
「商品先物取引」
A futures transaction as defined in Article 2, paragraph (3) of the Commodity Derivatives Transaction Act, including certain other transactions on a commodity market listed in that Article.
Defined inArticle 350-3, paragraph (2), item (i)· applies only in this item and in Article 350-3, paragraph (2), item (ii)
futures commission merchantmachine translation
「商品先物取引業者」
A futures commission merchant as defined in Article 2, paragraph (23) of the Commodity Derivatives Transaction Act, to whom a commodity futures transaction is entrusted.
Short name set inArticle 350-3, paragraph (2), item (i)· applies only in this item and in Article 350-3, paragraph (2), item (iii)
business office or similar placemachine translation
「営業所等」
In Article 350-3, paragraph (2), items (i) and (iii), a business office or similar establishment of a futures commission merchant, as referred to in Article 224-5, paragraph (1), item (i) of the Income Tax Act.
Defined inArticle 350-3, paragraph (2), item (i)· applies only in this item and in Article 350-3, paragraph (2), item (iii)
foreign commodity market transactionmachine translation
「外国商品市場取引」
A foreign commodity market transaction as defined in Article 2, paragraph (13) of the Commodity Derivatives Transaction Act.
Defined inArticle 350-3, paragraph (2), item (i)· applies only in this item
commodity exchangemachine translation
「商品取引所」
In Article 350-3, paragraph (2), item (ii), a commodity exchange as referred to in Article 224-5, paragraph (1), item (ii) of the Income Tax Act: the exchange that opens the commodity market on which a commodity futures transaction is made, and to whose head a member gives their name, address and individual or corporate number on joining.
Defined inArticle 350-3, paragraph (2), item (ii)· applies only in this item
commodity marketmachine translation
「商品市場」
In Article 350-3, paragraph (2), item (ii), a commodity market as referred to in Article 224-5, paragraph (1), item (ii) of the Income Tax Act: the market a commodity exchange opens, on which commodity futures transactions are made.
Defined inArticle 350-3, paragraph (2), item (ii)· applies only in this item
over-the-counter commodity derivatives transactionmachine translation
「店頭商品デリバティブ取引」
An over-the-counter commodity derivatives transaction as defined in Article 2, paragraph (14) of the Commodity Derivatives Transaction Act.
Defined inArticle 350-3, paragraph (2), item (iii)· applies only in this item
foreign market derivatives transactionmachine translation
「外国市場デリバティブ取引」
A foreign market derivatives transaction as defined in Article 2, paragraph (23) of the Financial Instruments and Exchange Act.
Defined inArticle 350-3, paragraph (2), item (iv)· applies only in this item
market derivatives transactionsmachine translation
「市場デリバティブ取引」
In Article 350-3, paragraph (2), item (iv), a market derivatives transaction as defined in Article 2, paragraph (21) of the Financial Instruments and Exchange Act, as Article 224-5, paragraph (1), item (iv) of the Income Tax Act refers to it.
Defined inArticle 350-3, paragraph (2), item (iv)· applies only in this item
financial instruments business operator or similar institutionmachine translation
「金融商品取引業者等」
A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act that carries on type I financial instruments business, or a registered financial institution as defined in Article 2, paragraph (11) of that Act.
Short name set inArticle 350-3, paragraph (2), item (iv)· applies only in this item and in Article 350-3, paragraph (2), item (vi)
financial instruments exchange marketmachine translation
「取引所金融商品市場」
A financial instruments exchange market as defined in Article 2, paragraph (17) of the Financial Instruments and Exchange Act, as Article 224-5, paragraph (1), item (v) of the Income Tax Act refers to it: the market opened by a financial instruments exchange on which market derivatives transactions are made.
Defined inArticle 350-3, paragraph (2), item (v)· applies only in this item
market derivatives transactionsmachine translation
「市場デリバティブ取引」
In Article 350-3, paragraph (2), item (v), a market derivatives transaction as referred to in Article 224-5, paragraph (1), item (v) of the Income Tax Act: one that is a commodity-related market derivatives transaction under Article 2, paragraph (8), item (i) of the Financial Instruments and Exchange Act.
Defined inArticle 350-3, paragraph (2), item (v)· applies only in this item
financial instruments exchangemachine translation
「金融商品取引所」
A financial instruments exchange as defined in Article 2, paragraph (16) of the Financial Instruments and Exchange Act: a membership corporation (金融商品会員制法人) or stock company (株式会社) licensed by the Prime Minister under Article 80, paragraph (1) of that Act to open a financial instruments market (金融商品市場).
Defined inArticle 350-3, paragraph (2), item (v)· applies only in this item
over-the-counter derivatives transactionmachine translation
「店頭デリバティブ取引」
An over-the-counter derivatives transaction as defined in Article 2, paragraph (22) of the Financial Instruments and Exchange Act, as Article 224-5, paragraph (1), item (vi) of the Income Tax Act refers to it.
Defined inArticle 350-3, paragraph (2), item (vi)· applies only in this item
securitiesmachine translation
「有価証券」
In Article 350-3, paragraph (2), the securities referred to in Article 224-5, paragraph (1), item (vii) of the Income Tax Act: those listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act.
Short name set inArticle 350-3, paragraph (2), item (vii)· applies only in this paragraph
financial instruments business operatormachine translation
「金融商品取引業者」
A financial instruments business operator as defined in Article 2, paragraph (9) of the Financial Instruments and Exchange Act that carries on Type I Financial Instruments Business (第一種金融商品取引業), as Article 224-5, paragraph (1), item (iv) of the Income Tax Act defines it.
Short name set inArticle 350-3, paragraph (2), item (vii)· applies only in this paragraph