Supplementary Provisions, Article 27Transitional Measures Concerning Payment Reports on Futures Transactions
第二十七条（先物取引に関する支払調書に関する経過措置）
The provisions of Article 90-5 of the New Regulation (limited to the part relating to item (iii) of that Article) apply to cash settlements, etc. prescribed in that Article of crypto-asset derivative transactions prescribed in that item that take place on or after January 1, 2021.
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
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
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 11 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)