The term "capital transaction" means any of the following transactions or actions (excluding an act which falls within the category of inward direct investment or an equivalent action prescribed in Article 26, paragraph (2) and which is conducted by any of the persons stated in the items of paragraph (1) of that Article):
a transaction involving the accrual, alteration, or extinguishment of a claim (hereinafter referred to as a "transaction involving the accrual, alteration, or extinguishment of a claim") based on a deposit contract (including an installment savings contract, installment deposit contract, money deposit contract, or any other contract prescribed by Cabinet Order as being similar to them; the same applies hereinafter) or trust contract between a resident and a non-resident;
a transaction involving the accrual, alteration, or extinguishment of a claim based on a money loan contract or obligation guarantee contract between a resident and a non-resident;
居住者と非居住者との間の金銭の貸借契約又は債務の保証契約に基づく債権の発生等に係る取引
a transaction involving the accrual, alteration, or extinguishment of a claim based on a sales contract for a foreign means of payment or for a claim between a resident and a non-resident;
居住者と非居住者との間の対外支払手段又は債権の売買契約に基づく債権の発生等に係る取引
a transaction involving the accrual, alteration, or extinguishment of a claim for which payment can be received in a foreign currency, based on a deposit contract, trust contract, money loan contract, obligation guarantee contract, or sales contract for a foreign means of payment or for a claim between a resident and another resident;
居住者と他の居住者との間の預金契約、信託契約、金銭の貸借契約、債務の保証契約又は対外支払手段若しくは債権その他の売買契約に基づく外国通貨をもつて支払を受けることができる債権の発生等に係る取引
a resident's acquisition of securities from a non-resident (including a resident's or a non-resident's acquisition of a right based on which the resident will acquire securities from the non-resident upon the acquirer's unilateral manifestation of the intention for this to occur), or a resident's transfer of securities to a non-resident (including a resident's or a non-resident's acquisition of a right based on which the resident will transfer securities to the non-resident upon the acquirer's unilateral manifestation of the intention for this to occur);
a resident's issuance or public offering of securities in a foreign country, a resident's issuance or public offering of foreign currency securities in Japan, or a non-resident's issuance or public offering of securities in Japan;
a non-resident's issuance or public offering of securities that are denominated or payable in Japanese currency, in a foreign country;
a transaction involving the accrual, alteration, or extinguishment of a claim based on a futures contract on a financial indicator or similar metric between a resident and a non-resident;
居住者と非居住者との間の金融指標等先物契約に基づく債権の発生等に係る取引
a transaction involving the accrual, alteration, or extinguishment of a claim that is payable in a foreign currency based on a futures contract on a financial indicator or similar metric between a resident and another resident, or a transaction involving the accrual, alteration, or extinguishment of a claim that is payable in Japanese currency based on a futures contract on a financial indicator or similar metric (limited to such a contract involving a financial indicator (meaning the financial indicator prescribed in Article 2, paragraph (25) of the Financial Instruments and Exchange Act) of a foreign currency) between a resident and another resident;
居住者と他の居住者との間の金融指標等先物契約に基づく外国通貨をもつて支払を受けることができる債権の発生等に係る取引又は金融指標等先物契約（外国通貨の金融指標（金融商品取引法第二条第二十五項に規定する金融指標をいう。）に係るものに限る。）に基づく本邦通貨をもつて支払を受けることができる債権の発生等に係る取引
a resident's acquisition of real property or rights to real property that is located in a foreign country, or a non-resident's acquisition of real property or rights to real property that is located in Japan;
the delivery and receipt of funds between a corporation's office in Japan and the corporation's office in a foreign country (excluding the delivery and receipt of funds prescribed by Cabinet Order as the delivery and receipt of the ordinary expenses necessary for operating the office and funds involved in an ordinary transaction), beyond as stated in items (i) and (ii); and
a transaction or action prescribed by Cabinet Order as being equivalent to any of the transactions or actions stated in the preceding items.
前各号に掲げる取引又は行為に準ずるものとして政令で定めるもの
定義第六条第一項第一号
本州、北海道、四国、九州及び財務省令・経済産業省令で定めるその附属の島
わかりやすく言うと
本州、北海道、四国、九州と、これらに附属する島のうち財務省令・経済産業省令で定めるものを合わせた地域のことです。
定義第六条第一項第八号
外国通貨その他通貨の単位のいかんにかかわらず、外国通貨をもつて表示され、又は外国において支払のために使用することのできる支払手段（本邦通貨を除く。）
定義第六条第一項第十一号
券面が発行されていると否とを問わず、公債、社債、株式、出資の持分、公債又は株式に関する権利を与える証書、債券、国庫証券、抵当証券、利潤証券、利札、配当金受領証、利札引換券その他これらに類する証券又は証書として政令で定めるもの
わかりやすく言うと
公債、社債、株式、出資の持分、債券、国庫証券、抵当証券、利札、配当金受領証などのほか、これらに類する証券や証書として政令で定めるもののことです。券面が発行されているかどうかは問いません。
定義第六条第一項第十三号
定期預金、当座預金、特別当座預金、通知預金、保険証券及び当座勘定残高並びに貸借、入札その他により生ずる金銭債権で前各号に掲げられていないもの
わかりやすく言うと
定期預金、当座預金、特別当座預金、通知預金、保険証券、当座勘定残高と、貸し借りや入札などで生じる金銭債権のうち支払手段や証券など第六条第一項第一号から第十二号までに当たらないもののことです。
定義第六条第一項第十四号
金融商品取引法（昭和二十三年法律第二十五号）第二条第二十一項に規定する市場デリバティブ取引（政令で定めるものを除く。以下この号において同じ。）、同条第二十二項に規定する店頭デリバティブ取引（政令で定めるものを除く。）及び同条第八項第三号ロに規定する外国金融商品市場において行われる同条第二十一項に規定する市場デリバティブ取引に類する取引その他これらに類する取引として政令で定める取引に係る契約
わかりやすく言うと
金融商品取引法が定める、金融商品市場で行う市場デリバティブ取引と市場を通さずに行う店頭デリバティブ取引（どちらも政令で定めるものを除きます）、外国の金融商品市場で行うこれに類する取引、その他これらに類する取引として政令で定める取引の契約のことです。
略称規定第二十条第一項第一号
居住者と非居住者との間の預金契約（定期積金契約、掛金契約、預け金契約その他これらに類するものとして政令で定めるものを含む。以下同じ。）又は信託契約に基づく債権の発生、変更又は消滅に係る取引（以下「債権の発生等に係る取引」という。）
わかりやすく言うと
居住者と非居住者との間の預金契約（定期積金契約、掛金契約、預け金契約やこれらに類する政令で定める契約を含みます）又は信託契約に基づいて、債権が生まれ、変わり、又はなくなる取引のことです。