A person specified in the items of Article 224-5, paragraph (1) of the Act in accordance with the category of cases set forth in those items (hereinafter in this Article referred to as a "futures commission merchant or similar party"), in respect of a futures transaction prescribed in Article 224-5, paragraph (2) (Notice by a Person Settling a Futures Contract) of the Act (hereinafter in this Article referred to as a "futures transaction") relating to cash settlement, etc. prescribed in that paragraph (hereinafter in this Article referred to as "cash settlement, etc.") conducted in Japan by a Resident or a Nonresident having a permanent establishment, must, pursuant to Article 225, paragraph (1), item (xiii) (Payment Reports and Notices of Payment) of the Act, submit, for each person who performs the cash settlement, etc. of that futures transaction, a report stating the matters specified in each of the following items in accordance with the category of futures transaction set forth in that item, to the district director having jurisdiction over the location of that futures commission merchant or similar party.
居住者又は恒久的施設を有する非居住者が国内において行つた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)に規定する差金等決済(以下この条において「差金等決済」という。)に係る同項に規定する先物取引(以下この条において「先物取引」という。)の法第二百二十四条の五第一項各号に掲げる場合の区分に応じ当該各号に定める者(以下この条において「商品先物取引業者等」という。)は、法第二百二十五条第一項第十三号(支払調書及び支払通知書)の規定により、その先物取引の差金等決済をする者の各人別に、次の各号に掲げる先物取引の区分に応じ当該各号に定める事項を記載した調書を、当該商品先物取引業者等の所在地の所轄税務署長に提出しなければならない。
Commodity futures transactions, etc. (meaning commodity futures transactions or foreign commodity market transactions prescribed in Article 224-5, paragraph (1), item (i) of the Act, or over-the-counter commodity derivatives transactions prescribed in item (iii) of that paragraph; hereinafter the same in this item): the following matters
商品先物取引等(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若しくは外国商品市場取引又は同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。) 次に掲げる事項
the name, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-36, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract); hereinafter the same in this Article) and individual number of the person who performed the cash settlement, etc. of those commodity futures transactions, etc. (for a person who has no individual number, the name and domicile; hereinafter the same in this Article);
the type, quantity and amount of consideration of the commodity futures transactions, etc. concluded through cash settlement, etc. during the year, or the contract price, etc. under Article 220, paragraph (1) (Notice of Conclusion of Transaction) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950);
the method of the cash settlement, etc. of those commodity futures transactions, etc. and the date of that cash settlement, etc.;
the total amount of the amount of profit or loss finalized by performing cash settlement, etc. of commodity futures transactions, etc. during the year and the amount of the fees, etc. for the transactions relating to that cash settlement, etc. (meaning the fees, etc. prescribed in Article 100-5 (Matters Concerning Consideration to Be Paid by the Customer) of the Regulation for Enforcement of the Commodity Derivatives Transaction Act (Order of the Ministry of Agriculture, Forestry and Fisheries and the Ministry of Economy, Trade and Industry No. 3 of 2005));
if the tax agent notified by the person who performed the cash settlement, etc. of those commodity futures transactions, etc. pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
その商品先物取引等の差金等決済をした者が国税通則法第百十七条第二項(納税管理人)の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
Market derivatives transactions, etc. (meaning market derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) or foreign market derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) prescribed in Article 224-5, paragraph (1), item (iv) of the Act, or over-the-counter derivatives transactions (excluding crypto-asset derivative transactions prescribed in the following item) prescribed in item (vi) of that paragraph; hereinafter the same in this item): the following matters
市場デリバティブ取引等(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(次号に規定する暗号資産デリバティブ取引を除く。)若しくは外国市場デリバティブ取引(次号に規定する暗号資産デリバティブ取引を除く。)又は同項第六号に規定する店頭デリバティブ取引(次号に規定する暗号資産デリバティブ取引を除く。)をいう。以下この号において同じ。) 次に掲げる事項
the name, domicile and individual number of the person who performed the cash settlement, etc. of those market derivatives transactions, etc.;
その市場デリバティブ取引等の差金等決済をした者の氏名、住所及び個人番号
the type, quantity and amount of consideration or contract figure of the market derivatives transactions, etc. concluded through cash settlement, etc. during the year (meaning the amount of consideration or contract figure set forth in Article 100, paragraph (1), item (v) (Common Matters to Be Stated in Documents to Be Delivered at the Time of Concluding a Contract, etc. Relating to the Sale and Purchase of Securities and Other Transactions or Derivatives Transactions, etc.) of the Cabinet Office Order on Financial Instruments Business, etc. (Cabinet Office Order No. 52 of 2007); the same applies in item (iv), (b));
その年中に差金等決済により成立した市場デリバティブ取引等の種類、数量及び対価の額又は約定数値(金融商品取引業等に関する内閣府令(平成十九年内閣府令第五十二号)第百条第一項第五号(有価証券の売買その他の取引又はデリバティブ取引等に係る契約締結時等交付書面の共通記載事項)に掲げる対価の額又は約定数値をいう。第四号ロにおいて同じ。)
the method of the cash settlement, etc. of those market derivatives transactions, etc. and the date of that cash settlement, etc.;
その市場デリバティブ取引等の差金等決済の方法及びその差金等決済をした日
the total amount of the amount of profit or loss finalized by performing cash settlement, etc. of market derivatives transactions, etc. during the year and the amount of the fees, etc. for the transactions relating to that cash settlement, etc. (meaning the fees, etc. prescribed in Article 74, paragraph (1) (Matters Concerning Consideration to Be Paid by the Customer) of the Cabinet Office Order on Financial Instruments Business, etc.; the same applies in (d) of the following item and in item (iv), (d));
その年中に市場デリバティブ取引等の差金等決済を行つたことにより確定した利益又は損失の額及びその差金等決済に係る取引の手数料等(金融商品取引業等に関する内閣府令第七十四条第一項(顧客が支払うべき対価に関する事項)に規定する手数料等をいう。次号ニ及び第四号ニにおいて同じ。)の額の合計額
if the tax agent notified by the person who performed the cash settlement, etc. of those market derivatives transactions, etc. pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
その市場デリバティブ取引等の差金等決済をした者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
Crypto-asset derivative transactions (meaning, among the market derivatives transactions prescribed in Article 224-5, paragraph (1), item (iv) of the Act, those relating to the crypto-assets, etc. set forth in Article 2, paragraph (24), item (iii)-2 (Definitions) of the Financial Instruments and Exchange Act or the financial indicators prescribed in Article 29-2, paragraph (1), item (ix) (Application for Registration) of that Act, or, among foreign market derivatives transactions, those relating to those crypto-assets, etc. or those financial indicators, or, among the over-the-counter derivatives transactions prescribed in Article 224-5, paragraph (1), item (vi) of the Act, those relating to those crypto-assets, etc. or those financial indicators; hereinafter the same in this item): the following matters
暗号資産デリバティブ取引(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のうち金融商品取引法第二条第二十四項第三号の二(定義)に掲げる暗号等資産若しくは同法第二十九条の二第一項第九号(登録の申請)に規定する金融指標に係るもの若しくは外国市場デリバティブ取引のうち当該暗号等資産若しくは当該金融指標に係るもの又は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のうち当該暗号等資産若しくは当該金融指標に係るものをいう。以下この号において同じ。) 次に掲げる事項
the name, domicile and individual number of the person who performed the cash settlement, etc. of those crypto-asset derivative transactions;
その暗号資産デリバティブ取引の差金等決済をした者の氏名、住所及び個人番号
the types of the crypto-asset derivative transactions concluded through cash settlement, etc. during the year;
その年中に差金等決済により成立した暗号資産デリバティブ取引の種類
the amount obtained by deducting the total amount of losses from the total amount of profits finalized by performing cash settlement, etc. of crypto-asset derivative transactions during the year;
その年中に暗号資産デリバティブ取引の差金等決済を行つたことにより確定した利益の額の合計額から損失の額の合計額を控除した金額
the total amount of the fees, etc. for the transactions relating to cash settlement, etc. of crypto-asset derivative transactions conducted during the year;
その年中に行つた暗号資産デリバティブ取引の差金等決済に係る取引の手数料等の額の合計額
in the case where the tax agent notified pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes by the person who made the cash settlement, etc. of that crypto-asset derivative transaction is identifiable, the name and domicile or place of residence of that tax agent;
その暗号資産デリバティブ取引の差金等決済をした者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
in the case of the acquisition of Securities prescribed in Article 224-5, paragraph (1), item (vii) of the Act (referred to as "Securities" in this item): the following matters:
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(以下この号において「有価証券」という。)の取得 次に掲げる事項
the name, domicile and individual number of the person who made the cash settlement, etc. of those Securities;
the issue, quantity, and amount of consideration or contract figure of the Securities for which cash settlement, etc. was made during the year;
その年中に差金等決済をした有価証券の銘柄、数量及び対価の額又は約定数値
the method of cash settlement, etc. of those Securities and the date on which that cash settlement, etc. was made;
the total amount of the amount of profit or loss finalized by making cash settlement, etc. of Securities during the year and the amount of fees, etc. for the transactions pertaining to that cash settlement, etc.;
in the case where the tax agent notified pursuant to Article 117, paragraph (2) of the Act on General Rules for National Taxes by the person who made the cash settlement, etc. of those Securities is identifiable, the name and domicile or place of residence of that tax agent;
その有価証券の差金等決済をした者が国税通則法第百十七条第二項の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
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 1-5, paragraph (1)
futures transactionmachine translation
「先物取引」
In Article 90-5, a futures transaction (先物取引) as Article 224-5, paragraph (2) of the Income Tax Act defines it: a commodity futures, foreign commodity market or over-the-counter commodity derivatives transaction; a market, foreign market or over-the-counter derivatives transaction under the Financial Instruments and Exchange Act; or the acquisition of the securities in Article 2, paragraph (1), item (xix) of that Act.
Short name set inArticle 90-5, paragraph (1)· applies only in this article
futures commission merchant or similar partymachine translation
「商品先物取引業者等」
The party that Article 224-5, paragraph (1) of the Income Tax Act names for each kind of futures transaction (先物取引) — such as the head of the office of the commodity derivatives business operator or financial instruments business operator that handled the trade, or the head of the exchange that was the other party — to whom a person settling the transaction by paying the difference or otherwise must give their name, address and Individual Number or corporate number.
Short name set inArticle 90-5, paragraph (1)· applies only in this article
cash settlement, etc.machine translation
「差金等決済」
In Article 90-5, the settlement, or the exercise, abandonment or transfer, that Article 224-5, paragraph (2) of the Income Tax Act sets for each kind of futures transaction (先物取引): settling a commodity or financial derivatives transaction other than by delivery of the commodity or financial instrument, or exercising, abandoning or transferring the securities in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act.
Short name set inArticle 90-5, paragraph (1)· applies only in this article
commodity futures transaction, etc.machine translation
「商品先物取引等」
In Article 90-5, paragraph (1), item (i), a commodity futures transaction (商品先物取引) or foreign commodity market transaction (外国商品市場取引) as Article 224-5, paragraph (1), item (i) of the Income Tax Act defines them, or an over-the-counter commodity derivatives transaction (店頭商品デリバティブ取引) as item (iii) of that paragraph defines it.
Defined inArticle 90-5, paragraph (1), item (i)· applies only in this item
market derivatives transaction, etc.machine translation
「市場デリバティブ取引等」
In Article 90-5, paragraph (1), item (ii), a market derivatives transaction or foreign market derivatives transaction as Article 224-5, paragraph (1), item (iv) of the Income Tax Act defines them, or an over-the-counter derivatives transaction (店頭デリバティブ取引) as item (vi) of that paragraph defines it, other than a crypto-asset derivatives transaction (暗号資産デリバティブ取引) as item (iii) of Article 90-5, paragraph (1) defines it.
Defined inArticle 90-5, paragraph (1), item (ii)· applies only in this item
amount of consideration or contract figuremachine translation
「対価の額又は約定数値」
In Article 90-5, paragraph (1), items (ii) and (iv), the amount of consideration or contract figure listed in Article 100, paragraph (1), item (v) of Cabinet Office Order No. 52 of 2007 on financial instruments business and related matters, among the items common to the documents to be delivered when a contract is concluded.
Defined inArticle 90-5, paragraph (1), item (ii), (b)· applies only in this provision and in Article 90-5, paragraph (1), item (iv), (b)
fees, etc.machine translation
「手数料等」
In Article 90-5, paragraph (1), the fees and other consideration, under whatever name, that a customer has to pay in connection with a financial instruments transaction contract, other than the price of securities and margin or similar deposits, as defined in Article 74, paragraph (1) of the Cabinet Office Order (内閣府令) on financial instruments business (Cabinet Office Order No. 52 of 2007).
Defined inArticle 90-5, paragraph (1), item (ii), (d)· applies only in this provision and in Article 90-5, paragraph (1), item (iii), (d); and Article 90-5, paragraph (1), item (iv), (d)
crypto-asset derivative transactionmachine translation
「暗号資産デリバティブ取引」
In Article 90-5, paragraph (1), a market derivative transaction, foreign market derivative transaction or over-the-counter derivative transaction referred to in Article 224-5, paragraph (1) of the Income Tax Act that relates to crypto or similar assets (暗号等資産) as defined in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act, or to a financial indicator referred to in Article 29-2, paragraph (1), item (ix) of that Act.
Defined inArticle 90-5, paragraph (1), item (iii)· applies only in this item
securitiesmachine translation
「有価証券」
In Article 90-5, paragraph (1), item (iv), a security listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act, which Article 224-5, paragraph (1), item (vii) of the Income Tax Act names: a certificate representing an option (オプション), that is, a right in an option transaction of the kinds that item describes.
Short name set inArticle 90-5, paragraph (1), item (iv)· applies only in this item
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.