Article 41-15Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions
第四十一条の十五（先物取引の差金等決済に係る損失の繰越控除）
Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) has an amount of losses from cash settlement, etc. of futures transactions that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of paragraph (1) of the preceding Article, an amount equivalent to that amount of losses from cash settlement, etc. of futures transactions is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of miscellaneous income, etc. from futures transactions for the year covered by the final return, up to the amount of miscellaneous income, etc. from futures transactions prescribed in that paragraph for that year.
確定申告書（第五項において準用する所得税法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を含む。以下この項及び第三項において同じ。）を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた先物取引の差金等決済に係る損失の金額（この項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、前条第一項後段の規定にかかわらず、当該先物取引の差金等決済に係る損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する先物取引に係る雑所得等の金額を限度として、当該年分の当該先物取引に係る雑所得等の金額の計算上控除する。
The amount of losses from cash settlement, etc. of futures transactions prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made cash settlement, etc. of futures transactions on or after January 1, 2003, the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of miscellaneous income, etc. from futures transactions prescribed in paragraph (1) of the preceding Article for the year that includes the day on which the person made that cash settlement, etc.
The provisions of paragraph (1) apply only where the resident or nonresident who has a permanent establishment prescribed in that paragraph has filed, for income tax for the year in which the amount of losses from cash settlement, etc. of futures transactions prescribed in the preceding paragraph arose, a final return to which a written statement concerning the calculation of that amount of losses from cash settlement, etc. of futures transactions and other documents specified by Order of the Ministry of Finance are attached, and has continuously filed final returns thereafter, and where the final return referred to in paragraph (1) has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
With regard to the application of the provisions of the preceding Article (excluding paragraph (2)) in the case where the provisions of paragraph (1) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of paragraph (1) of the following Article apply, the amount after that application;".
The provisions of Article 123, paragraph (1) (excluding item (ii)) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the case where a resident or nonresident who has a permanent establishment seeks the application of the provisions of paragraph (1) in or after the year following the relevant year, and the case falls under neither the case where the person must file a return under the provisions of Article 120, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for the relevant year nor the case where the person may file a return under the provisions of Article 122, paragraph (1) or Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act). In this case, in paragraph (1) of that Article, the phrase "seeks the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss), or seeks a refund under the provisions of Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss), during the third period" is deemed to be replaced with "seeks the application of the provisions of Article 41-15, paragraph (1) (Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions) of the Act on Special Measures Concerning Taxation", and the phrase "listed in the items of the following paragraph" is deemed to be replaced with "the amount of losses from cash settlement, etc. of futures transactions prescribed in paragraph (2) of that Article that arose in that year (hereinafter referred to in this paragraph as the 'amount of losses from cash settlement, etc. of futures transactions'), the amount of losses from cash settlement, etc. of futures transactions that arose in each year within the three years before that year, and other matters specified by Cabinet Order"; in item (i) of that paragraph, the phrase "amount of net loss" is deemed to be replaced with "amount of losses from cash settlement, etc. of futures transactions"; and in item (iii) of that paragraph, the phrase "amount of net loss and casualty loss (Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1)" is deemed to be replaced with "amount of losses from cash settlement, etc. of futures transactions (Article 41-15, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "and excluding those that formed the basis for calculating the amount to be refunded pursuant to the provisions of Article 142, paragraph (2); the same applies in that item" is deemed to be replaced with "excluding", the phrase "those amounts" is deemed to be replaced with "that amount of losses from cash settlement, etc. of futures transactions", and the phrase "the sum of the amount of gross income, the amount of retirement income and the amount of timber income" is deemed to be replaced with "the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of that Act".
所得税法第百二十三条第一項（第二号を除く。）（同法第百六十六条において準用する場合を含む。）の規定は、居住者又は恒久的施設を有する非居住者が、その年の翌年以後において第一項の規定の適用を受けようとする場合であつて、その年の年分の所得税につき同法第百二十条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出すべき場合及び同法第百二十二条第一項又は第百二十三条第一項（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同項中「第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において」とあるのは「租税特別措置法第四十一条の十五第一項（先物取引の差金等決済に係る損失の繰越控除）の規定の適用を受けようとするときは」と、「次項各号に掲げる」とあるのは「その年において生じた同条第二項に規定する先物取引の差金等決済に係る損失の金額（以下この項において「先物取引の差金等決済に係る損失の金額」という。）、その年の前年以前三年内の各年において生じた先物取引の差金等決済に係る損失の金額その他の政令で定める」と、同項第一号中「純損失の金額」とあるのは「先物取引の差金等決済に係る損失の金額」と、同項第三号中「純損失の金額及び雑損失の金額（第七十条第一項若しくは第二項又は第七十一条第一項」とあるのは「先物取引の差金等決済に係る損失の金額（租税特別措置法第四十一条の十五第一項」と、「及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。同号において同じ」とあるのは「を除く」と、「これらの金額」とあるのは「当該先物取引の差金等決済に係る損失の金額」と、「総所得金額、退職所得金額及び山林所得金額の合計額」とあるのは「同法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する先物取引に係る雑所得等の金額」と読み替えるものとする。
With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (1) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the amount of losses from cash settlement, etc. of futures transactions prescribed in Article 41-15, paragraph (2) (Deduction for Carryover of Losses from Cash Settlement, etc. of Futures Transactions) of the Act on Special Measures Concerning Taxation", and the phrase "that Act" is deemed to be replaced with "those Acts".
Special provisions on the matters to be stated in the final return to be filed in the case where the application of the provisions of paragraph (1) is sought in or after the year following the relevant year or in that year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.