Income Tax Act
Article 224-5, paragraph (1), item (iv)
第二百二十四条の五第一項第四号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
if the person has conducted a market derivatives transaction (meaning a market derivatives transaction as prescribed in Article 2, paragraph (21) (Definitions) of the Financial Instruments and Exchange Act; hereinafter the same applies in this Article) or a foreign market derivatives transaction (meaning a foreign market derivatives transaction as prescribed in Article 2, paragraph (23) of that Act; hereinafter the same applies in this Article) by entrusting another party with the trade: the head of the business office of the financial instruments business operator or similar institution (meaning a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (but only one engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) (General Rules) of that Act; referred to as a "financial instruments business operator" in item (vii)) or a registered financial institution as prescribed in Article 2, paragraph (11) of that Act; hereinafter the same applies in this paragraph) that the person has entrusted with the market derivatives transaction or foreign market derivatives transaction (or the head of the business office of the financial instruments business operator or similar institution brokering the entrustment, if the person has used a broker to entrust the financial instruments business operator or similar institution with the market derivatives transaction or foreign market derivatives transaction);
委託により市場デリバティブ取引（金融商品取引法第二条第二十一項（定義）に規定する市場デリバティブ取引をいう。以下この条において同じ。）又は外国市場デリバティブ取引（同法第二条第二十三項に規定する外国市場デリバティブ取引をいう。以下この条において同じ。）をした場合 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を受けた金融商品取引業者等（同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。第七号において「金融商品取引業者」という。）又は同法第二条第十一項に規定する登録金融機関をいう。以下この項において同じ。）の営業所の長（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の取次ぎにより当該金融商品取引業者等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の委託をした場合にあつては、当該委託の取次ぎを引き受けた金融商品取引業者等の営業所の長）
if the person has conducted a market derivatives transaction (meaning a market derivatives transaction as prescribed in Article 2, paragraph (21) (Definitions) of the Financial Instruments and Exchange Act; hereinafter the same applies in this Article) or a foreign market derivatives transaction (meaning a foreign market derivatives transaction as prescribed in Article 2, paragraph (23) of that Act; hereinafter the same applies in this Article) by entrusting another party with the trade: the head of the business office of the financial instruments business operator or similar institution (meaning a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (but only one engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) (General Rules) of that Act; referred to as a "financial instruments business operator" in item (vii)) or a registered financial institution as prescribed in Article 2, paragraph (11), item (i) of that Act; hereinafter the same applies in this paragraph) that the person has entrusted with the market derivatives transaction or foreign market derivatives transaction (or the head of the business office of the financial instruments business operator or similar institution brokering the entrustment, if the person has used a broker to entrust the financial instruments business operator or similar institution with the market derivatives transaction or foreign market derivatives transaction);
委託により市場デリバティブ取引（金融商品取引法第二条第二十一項（定義）に規定する市場デリバティブ取引をいう。以下この条において同じ。）又は外国市場デリバティブ取引（同法第二条第二十三項に規定する外国市場デリバティブ取引をいう。以下この条において同じ。）をした場合 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を受けた金融商品取引業者等（同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。第七号において「金融商品取引業者」という。）又は同法第二条第十一項第一号に規定する登録金融機関をいう。以下この項において同じ。）の営業所の長（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の取次ぎにより当該金融商品取引業者等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の委託をした場合にあつては、当該委託の取次ぎを引き受けた金融商品取引業者等の営業所の長）