Article 37-11-3Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第三十七条の十一の三（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例）
Where a resident or a nonresident who has a permanent establishment transfers listed shares, etc. that, based on a contract for custody of listed shares, etc., are entered or recorded in the transfer account book pertaining to a specified account (where the person has two or more specified accounts, each of them; hereinafter the same applies in this paragraph and the following paragraph) or custody of which has been entrusted to a specified account (hereinafter referred to as "listed shares, etc. held in a specified account" up to Article 37-11-6), the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of the listed shares, etc. held in a specified account and the amount of business income, the amount of capital gains or the amount of miscellaneous income from the transfer of shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in the following paragraph) other than the listed shares, etc. held in a specified account are to be calculated separately pursuant to the provisions of Cabinet Order.
居住者又は恒久的施設を有する非居住者が、上場株式等保管委託契約に基づき特定口座（その者が二以上の特定口座を有する場合には、それぞれの特定口座。以下この項及び次項において同じ。）に係る振替口座簿に記載若しくは記録がされ、又は特定口座に保管の委託がされている上場株式等（以下第三十七条の十一の六までにおいて「特定口座内保管上場株式等」という。）の譲渡をした場合には、政令で定めるところにより、当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額と当該特定口座内保管上場株式等以外の株式等（第三十七条の十第二項に規定する株式等をいう。次項において同じ。）の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
Where a resident or a nonresident who has a permanent establishment conducting margin transactions prescribed in Article 156-24, paragraph (1) of the Financial Instruments and Exchange Act or when-issued transactions (meaning transactions specified by Order of the Ministry of Finance that are transactions for the purchase and sale of securities before they are issued) (hereinafter referred to as "margin transactions, etc." in this Article and the following Article) processes margin transactions, etc. in listed shares, etc. in a specified account based on a contract for margin trading, etc. in listed shares, etc., the amount of business income or the amount of miscellaneous income from transfers of listed shares, etc. through margin transactions, etc. processed in the specified account or from transfers of listed shares, etc. made to settle the margin transactions, etc. (limited to the case where the transaction is settled by purchasing shares, etc. of the same class as the shares, etc. pertaining to the transfer of the listed shares, etc., or where the transfer is made to settle a transaction in which shares, etc. of the same class as the shares, etc. pertaining to the transfer of the listed shares, etc. were purchased; hereinafter referred to as a "transfer of listed shares, etc. through margin transactions, etc." in this paragraph, the following paragraph and paragraph (8)) and the amount of business income or the amount of miscellaneous income from transfers of shares, etc. other than transfers of listed shares, etc. through margin transactions, etc. are to be calculated separately pursuant to the provisions of Cabinet Order.
金融商品取引法第百五十六条の二十四第一項に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）（以下この条及び次条において「信用取引等」という。）を行う居住者又は恒久的施設を有する非居住者が、上場株式等信用取引等契約に基づき上場株式等の信用取引等を特定口座において処理した場合には、政令で定めるところにより、当該特定口座において処理した信用取引等による上場株式等の譲渡又は当該信用取引等の決済のために行う上場株式等の譲渡（当該上場株式等の譲渡に係る株式等と同一銘柄の株式等の買付けにより取引の決済を行う場合又は当該上場株式等の譲渡に係る株式等と同一銘柄の株式等を買い付けた取引の決済のために行う場合に限る。以下この項、次項及び第八項において「信用取引等に係る上場株式等の譲渡」という。）による事業所得の金額又は雑所得の金額と当該信用取引等に係る上場株式等の譲渡以外の株式等の譲渡による事業所得の金額又は雑所得の金額とを区分して、これらの金額を計算するものとする。
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
specified account: an account that a resident or a nonresident who has a permanent establishment, in order to receive the application of the provisions of the preceding two paragraphs, has opened, by submitting, pursuant to the provisions of Cabinet Order, to the head of a business office (meaning a business office or office located in Japan; hereinafter the same applies in this Article, the following Article and Article 37-11-6) of a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act), a registered financial institution prescribed in Article 2, paragraph (11) of that Act or an investment trust management company prescribed in Article 2, paragraph (11) of the Act on Investment Trusts and Investment Corporations (hereinafter referred to as a "financial instruments business operator, etc." in this Article, the following Article and Article 37-11-6) a written notification stating the name of the account, the name and location of the business office of the financial instruments business operator, etc., the types of account to be set up in the account, a statement to the effect that the person is to receive the application of the provisions of paragraph (1) or the preceding paragraph to the calculation of the amount of business income, the amount of capital gains or the amount of miscellaneous income from transfers of listed shares, etc. that are entered or recorded in the transfer account book pertaining to the account or custody of which has been entrusted to the account and from transfers of listed shares, etc. through margin transactions, etc. processed in the account, and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written notification for opening a specified account" up to paragraph (6)) (the submission includes the provision, by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology; the same applies in paragraph (1) of the following Article and Article 37-11-6, paragraph (2)), of the matters to be stated in the written notification for opening a specified account in lieu of submitting the written notification for opening a specified account; hereinafter the same applies up to paragraph (6)), based on a contract for custody of listed shares, etc. or a contract for margin trading, etc. in listed shares, etc. concluded with the financial instruments business operator, etc., for the entry or recording in the transfer account book or custody of listed shares, etc. or for margin transactions, etc. in listed shares, etc. (limited to an account in which no matters concerning transactions other than those based on these contracts and on a contract entrusting receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i) are handled);
特定口座 居住者又は恒久的施設を有する非居住者が、前二項の規定の適用を受けるため、金融商品取引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に規定する第一種金融商品取引業を行う者に限る。）、同法第二条第十一項に規定する登録金融機関又は投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社（以下この条、次条及び第三十七条の十一の六において「金融商品取引業者等」という。）の営業所（国内にある営業所又は事務所をいう。以下この条、次条及び第三十七条の十一の六において同じ。）の長に、政令で定めるところにより、その口座の名称、当該金融商品取引業者等の営業所の名称及び所在地、その口座に設ける勘定の種類、その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託がされている上場株式等の譲渡及びその口座において処理された信用取引等に係る上場株式等の譲渡による事業所得の金額、譲渡所得の金額又は雑所得の金額の計算につき第一項又は前項の規定の適用を受ける旨その他の財務省令で定める事項を記載した届出書（以下第六項までにおいて「特定口座開設届出書」という。）の提出（当該特定口座開設届出書の提出に代えて行う電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法をいう。次条第一項及び第三十七条の十一の六第二項において同じ。）による当該特定口座開設届出書に記載すべき事項の提供を含む。以下第六項までにおいて同じ。）をして、当該金融商品取引業者等との間で締結した上場株式等保管委託契約又は上場株式等信用取引等契約に基づき開設された上場株式等の振替口座簿への記載若しくは記録若しくは保管の委託又は上場株式等の信用取引等に係る口座（当該口座においてこれらの契約及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約に基づく取引以外の取引に関する事項を扱わないものに限る。）をいう。
contract for custody of listed shares, etc.: a contract concerning the entry or recording in the transfer account book or custody of listed shares, etc. (excluding one pertaining to margin transactions, etc.) concluded with a financial instruments business operator, etc. by the resident or nonresident who has a permanent establishment referred to in paragraph (1) in order to receive the application of the provisions of that paragraph, whose written contract provides that the entry or recording in the transfer account book or custody of listed shares, etc. is to be made in a specified custody account (meaning an account for keeping records concerning the entry or recording in the transfer account book or custody of listed shares, etc. that are, based on the contract, entered or recorded in the transfer account book pertaining to the account or deposited for custody in the account separately from records concerning other transactions) set up in the account pertaining to that entry or recording or custody, that only the following listed shares, etc. of the resident or nonresident who has a permanent establishment (excluding those specified by Cabinet Order) are to be accepted into the specified custody account, that the transfer of listed shares, etc. entered or recorded in the transfer account book or held in custody in the specified custody account is to be made by the method of entrusting the sale to the financial instruments business operator, etc., by the method of a transfer to the financial instruments business operator, etc. or by any other method specified by Cabinet Order, and other matters specified by Cabinet Order:
上場株式等保管委託契約 第一項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の振替口座簿への記載若しくは記録又は保管の委託に係る契約（信用取引等に係るものを除く。）で、その契約書において、上場株式等の振替口座簿への記載若しくは記録又は保管の委託は当該記載若しくは記録又は保管の委託に係る口座に設けられた特定保管勘定（当該契約に基づき当該口座に係る振替口座簿に記載若しくは記録又は保管の委託がされる上場株式等につき、当該記載若しくは記録又は保管の委託に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において行うこと、当該特定保管勘定においては当該居住者又は恒久的施設を有する非居住者の次に掲げる上場株式等（政令で定めるものを除く。）のみを受け入れること、当該特定保管勘定において振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等の譲渡は当該金融商品取引業者等への売委託による方法、当該金融商品取引業者等に対してする方法その他政令で定める方法によりすることその他政令で定める事項が定められているものをいう。
listed shares, etc. acquired, after the submission of the written notification for opening a specified account, through entrusting the purchase to the financial instruments business operator, etc. (including intermediation, brokerage or agency for the entrustment of the purchase) or acquired from the financial instruments business operator, etc., which are accepted into the account immediately after their acquisition;
listed shares, etc. moved, pursuant to the provisions of Cabinet Order, from a specified account of the resident or nonresident who has a permanent establishment that is opened with a financial instruments business operator, etc. other than the financial instruments business operator, etc. (referred to as an "other specified account" in (b)), in the case where all or part of the listed shares, etc. held in a specified account pertaining to the other specified account are moved (in the case where part of the listed shares, etc. held in a specified account are moved, limited to the case where all of the listed shares, etc. held in a specified account of the same class as the listed shares, etc. held in a specified account being moved are included in those being moved);
当該金融商品取引業者等以外の金融商品取引業者等に開設されている当該居住者又は恒久的施設を有する非居住者の特定口座（ロにおいて「他の特定口座」という。）から、政令で定めるところにより、当該他の特定口座に係る特定口座内保管上場株式等の全部又は一部の移管がされる場合（当該特定口座内保管上場株式等の一部の移管がされる場合にあつては、当該移管がされる特定口座内保管上場株式等と同一銘柄の特定口座内保管上場株式等は全て当該移管がされる特定口座内保管上場株式等に含まれる場合に限る。）の当該移管がされる上場株式等
listed shares, etc. specified by Cabinet Order beyond those listed in (a) and (b);
イ及びロに掲げるもののほか政令で定める上場株式等
contract for margin trading, etc. in listed shares, etc.: a contract concerning margin transactions, etc. in listed shares, etc. concluded with a financial instruments business operator, etc. by the resident or nonresident who has a permanent establishment referred to in the preceding paragraph in order to receive the application of the provisions of that paragraph, whose written contract provides that margin transactions, etc. in listed shares, etc. are to be processed in a specified margin transaction, etc. account (meaning an account for keeping records concerning the processing of margin transactions, etc. in listed shares, etc. processed in the account based on the contract separately from records concerning other transactions) set up in the account pertaining to the margin transactions, etc., that only matters concerning margin transactions, etc. in listed shares, etc. commenced after the submission of the written notification for opening a specified account are to be processed in the specified margin transaction, etc. account, and other matters specified by Cabinet Order.
上場株式等信用取引等契約 前項の規定の適用を受けるために同項の居住者又は恒久的施設を有する非居住者が金融商品取引業者等と締結した上場株式等の信用取引等に係る契約で、その契約書において、上場株式等の信用取引等は当該信用取引等に係る口座に設けられた特定信用取引等勘定（当該契約に基づき当該口座において処理される上場株式等の信用取引等につき、当該信用取引等の処理に関する記録を他の取引に関する記録と区分して行うための勘定をいう。）において処理すること、当該特定信用取引等勘定においては特定口座開設届出書の提出後に開始する上場株式等の信用取引等に関する事項のみを処理することその他の政令で定める事項が定められているものをいう。
A resident or a nonresident who has a permanent establishment who intends to submit a written notification for opening a specified account must, pursuant to the provisions of Cabinet Order, at the time of the submission, notify the head of the business office of the financial instruments business operator, etc. referred to in item (i) of the preceding paragraph of the person's name, date of birth, domicile (for a person who does not have a domicile in Japan, the place specified by Order of the Ministry of Finance; hereinafter the same applies in this paragraph, the following paragraph and paragraph (7)) and individual number (for a person who does not have an individual number and other persons specified by Cabinet Order, name, date of birth and domicile; the same applies in the following paragraph), by presenting a copy of the person's certificate of residence or other documents specified by Cabinet Order, or by transmitting an electronic certificate for signature, etc. (meaning an electronic certificate for signature prescribed 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. (Act No. 153 of 2002) or other electromagnetic records (meaning records made in an electronic form, a magnetic form or any other form not recognizable to human perception, which are used in information processing by computers) that is specified by Order of the Ministry of Finance), and have the notified matters confirmed.
特定口座開設届出書の提出をしようとする居住者又は恒久的施設を有する非居住者は、政令で定めるところにより、その提出をする際、前項第一号の金融商品取引業者等の営業所の長に、その者の住民票の写しその他の政令で定める書類を提示し、又は署名用電子証明書等（電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律（平成十四年法律第百五十三号）第三条第一項に規定する署名用電子証明書その他の電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）であつて財務省令で定めるものをいう。）を送信して氏名、生年月日、住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この項、次項及び第七項において同じ。）及び個人番号（個人番号を有しない者その他政令で定める者にあつては、氏名、生年月日及び住所。次項において同じ。）を告知し、当該告知をした事項につき確認を受けなければならない。
The head of a business office of a financial instruments business operator, etc. may not accept a written notification for opening a specified account that states a name, date of birth, domicile and individual number different from those notified under the preceding paragraph, or a written notification for opening a specified account submitted again by a resident or a nonresident who has a permanent establishment who has already opened a specified account with the financial instruments business operator, etc. (excluding a written notification for opening a specified account submitted in the case where the specified account is an account constituting a taxable minor's account prescribed in Article 37-14-2, paragraph (5), item (v), and a written notification for opening a specified account submitted in order to open a specified account as an account constituting a taxable minor's account prescribed in that item).
Beyond what is specified in the preceding paragraph, matters concerning the books that a financial instruments business operator, etc. is to keep for a specified account, matters concerning the notification in the case where an individual who has submitted a written notification for opening a specified account has changed or is to change, after the submission, the matters stated in the written notification for opening a specified account, or intends to cease receiving the application of the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
Where there is a specified account that was opened with a financial instruments business operator, etc. during a year, the financial instruments business operator, etc. must, pursuant to the provisions of Order of the Ministry of Finance, prepare two copies of a report stating the name and domicile of the resident or nonresident who has a permanent establishment who opened the specified account, the amount of consideration for transfers of listed shares, etc. processed in the specified account during that year, the amount of acquisition costs of those listed shares, etc., the amount of expenses incurred for the transfers, the amount of income or the amount of gain pertaining to the transfers, the amount of dividends and similar income on listed shares, etc. prescribed in Article 37-11-6, paragraph (1) accepted into the specified account (referred to as "dividends and similar income on listed shares, etc." in the following paragraph and paragraph (11)), and other matters specified by Order of the Ministry of Finance, and must, by January 31 of the following year (or, where the specified account is closed due to the cancellation of the contract for custody of listed shares, etc. or the contract for margin trading, etc. in listed shares, etc., or any other cause specified by Cabinet Order arises, partway through the year, by the last day of the month following the month that includes the date on which that cause arose), submit one copy to the district director with jurisdiction over the location of the business office of the financial instruments business operator, etc. at which the specified account is opened, and deliver the other copy to the resident or nonresident who has a permanent establishment.
金融商品取引業者等は、その年において当該金融商品取引業者等に開設されていた特定口座がある場合には、財務省令で定めるところにより、当該特定口座を開設した居住者又は恒久的施設を有する非居住者の氏名及び住所、その年中に当該特定口座において処理された上場株式等の譲渡の対価の額、当該上場株式等の取得費の額、当該譲渡に要した費用の額、当該譲渡に係る所得の金額又は差益の金額、当該特定口座に受け入れた第三十七条の十一の六第一項に規定する上場株式等の配当等（次項及び第十一項において「上場株式等の配当等」という。）の額その他の財務省令で定める事項を記載した報告書二通を作成し、その年の翌年一月三十一日（年の中途で上場株式等保管委託契約又は上場株式等信用取引等契約の解約による特定口座の廃止その他政令で定める事由が生じた場合には、当該事由が生じた日の属する月の翌月末日）までに、一通を当該金融商品取引業者等の当該特定口座を開設する営業所の所在地の所轄税務署長に提出し、他の一通を当該居住者又は恒久的施設を有する非居住者に交付しなければならない。
Where, among the specified accounts that were opened with a financial instruments business operator, etc., there is one in which no transfer of listed shares, etc. held in a specified account pertaining to the specified account, no transfer of listed shares, etc. through margin transactions, etc. processed in the specified account and no acceptance of dividends and similar income on listed shares, etc. into the specified account took place during the year, the financial instruments business operator, etc. is not required, notwithstanding the provisions of the preceding paragraph, to deliver the report under that paragraph pertaining to the specified account to the resident or nonresident who has a permanent establishment who opened the specified account. However, if the resident or nonresident who has a permanent establishment so requests, the financial instruments business operator, etc. must deliver the report to that person.
金融商品取引業者等に開設されていた特定口座で、その年中に当該特定口座に係る特定口座内保管上場株式等の譲渡及び当該特定口座で処理した信用取引等に係る上場株式等の譲渡並びに当該特定口座への上場株式等の配当等の受入れが行われなかつたものがある場合には、当該金融商品取引業者等は、前項の規定にかかわらず、当該特定口座に係る同項の規定による報告書を当該特定口座を開設した居住者又は恒久的施設を有する非居住者に対して交付することを要しない。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。
In lieu of delivering the report under paragraph (7) and the proviso to the preceding paragraph, a financial instruments business operator, etc. may, pursuant to the provisions of Cabinet Order, with the consent of the resident or nonresident who has a permanent establishment prescribed in those provisions, provide the matters to be stated in the report by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance; the same applies in Article 42-3, paragraph (6), item (iii)). However, if the resident or nonresident who has a permanent establishment so requests, the financial instruments business operator, etc. must deliver the report to that person.
金融商品取引業者等は、第七項及び前項ただし書の規定による報告書の交付に代えて、政令で定めるところにより、これらの規定に規定する居住者又は恒久的施設を有する非居住者の承諾を得て、当該報告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第四十二条の三第六項第三号において同じ。）により提供することができる。ただし、当該居住者又は恒久的施設を有する非居住者の請求があるときは、当該報告書をその者に交付しなければならない。
In the case referred to in the main clause of the preceding paragraph, the financial instruments business operator, etc. referred to in that paragraph is deemed to have delivered the report referred to in paragraph (7) or the proviso to paragraph (8).
Special provisions to the provisions of Articles 224, 224-3 and 225 of the Income Tax Act concerning transfers of listed shares, etc. processed in a specified account or dividends and similar income on listed shares, etc. accepted into a specified account, and other necessary matters concerning the application of the provisions of paragraph (7) are specified by Cabinet Order.
If it is necessary for an investigation concerning the submission of the report referred to in paragraph (7), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office may ask questions of a person who is obligated to submit the report, inspect the books and documents and other articles concerning that person's specified accounts and the handling of listed shares, etc. in those specified accounts, or request the presentation or submission of those articles (including copies thereof).
If it is necessary for an investigation concerning the submission of the report referred to in paragraph (7), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office may retain articles submitted in the investigation.
国税庁、国税局又は税務署の当該職員は、第七項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
When asking questions, conducting an inspection, or requesting presentation or submission under the provisions of paragraph (12), a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office must carry a certificate of identification and present it if so requested by a person concerned.
国税庁、国税局又は税務署の当該職員は、第十二項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
The authority of the relevant officials under the provisions of paragraphs (12) and (13) must not be construed as being granted for the purpose of criminal investigation.
Beyond what is specified in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (13) are specified by Cabinet Order.