法第五十七条の三第二項（先物外国為替契約等により円換算額を確定させた外貨建取引の換算）に規定する財務省令で定める契約は、先物外国為替取引に係る契約のうち同項に規定する資産若しくは負債の決済によつて受け取り、若しくは支払う外国通貨の金額の円換算額を確定させる契約（第二号において「先物外国為替契約」という。）又は金融商品取引法第二条第二十項（定義）に規定するデリバティブ取引に係る契約のうちその取引の当事者が元本及び利息として定めた外国通貨の金額についてその当事者間で取り決めた外国為替の売買相場に基づき金銭の支払を相互に約する取引に係る契約（次に掲げるいずれかの要件を満たすものに限る。）とする。
The contracts specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) (Conversion of Transactions in a Foreign Currency Whose Yen Equivalent Is Fixed by Foreign Exchange Futures Contract or Similar Contract) of the Act are, among contracts pertaining to foreign exchange futures transactions, contracts that fix the yen equivalent of the amount of foreign currency to be received or paid upon settlement of the assets or liabilities prescribed in that paragraph (referred to as "foreign exchange futures contract" in item (ii)), or, among contracts pertaining to derivatives transactions prescribed in Article 2, paragraph (20) (Definitions) of the Financial Instruments and Exchange Act, contracts pertaining to transactions in which the parties to the transaction promise each other payment of monies based on the foreign exchange rate agreed between those parties, for the amount of foreign currency that the parties have determined as principal and interest (limited to those satisfying any of the following requirements).