The transactions stated in the following items are deemed to be capital transactions prescribed in those items, and the provisions of this Act (including Orders based on this Act) apply to the transactions.
次の各号に掲げる取引は、当該各号に定める資本取引とみなして、この法律(これに基づく命令を含む。)の規定を適用する。
a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a contract for management of electronic payment instruments (referred to as a "transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments" in this Article) between a resident and a non-resident: capital transactions stated in item (i) of the preceding Article;
a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a loan contract or obligation guarantee contract involving the transfer of electronic payment instruments between a resident and a non-resident: capital transactions stated in item (ii) of the preceding Article; and
居住者と非居住者との間の電子決済手段等の貸借契約又は電子決済手段等を移転する義務の保証契約に基づく電子決済手段等の移転を求める権利の発生等に係る取引 前条第二号に掲げる資本取引
a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a contract for buying and selling electronic payment instruments or a contract for exchanging electronic payment instruments with other electronic payment instruments between a resident and a non-resident: capital transactions as stated in item (iii) of the preceding Article.
居住者と非居住者との間の電子決済手段等の売買又は他の電子決済手段等との交換に関する契約に基づく電子決済手段等の移転を求める権利の発生等に係る取引 前条第三号に掲げる資本取引
定義第六条第一項第九号
次に掲げるもの
わかりやすく言うと
資金決済に関する法律が定める電子決済手段と暗号資産を合わせた呼び名です(資金決済に関する法律第二条第五項・第十四項)。
略称規定第二十条の二第一項第一号・この条の中だけ
居住者と非居住者との間の電子決済手段等の管理に関する契約に基づく当該電子決済手段等の移転を求める権利の発生、変更又は消滅に係る取引(以下この条において「電子決済手段等の移転を求める権利の発生等に係る取引」という。) 前条第一号に掲げる資本…
わかりやすく言うと
居住者と非居住者の間の電子決済手段等に関する契約に基づいて、その電子決済手段等の移転を求める権利が生じ、変わり、又は消える取引のことです。第二十条の二では管理の契約によるものに加え、貸借や保証の契約、売買や交換の契約によるものにもこの呼び名が使われます。