If a general customer is an individual and that individual receives a payment set forth in Article 79-56, paragraph (1) on a claim to be compensated that the individual holds against a distressed financial instruments business operator (limited to a claim involving securities; hereinafter the same applies in this paragraph), the securities under the claim to be compensated that is connected with that payment (limited to the part of the claim to be compensated that the fund acquires based on that payment) are deemed to transfer from the individual to the fund that makes the payment, based on the amount of payment that the individual receives and at the time the individual receives that payment, and the provisions of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations concerning income tax apply.
一般顧客である個人が、認定金融商品取引業者に対して有する補償対象債権（有価証券に係るものに限る。以下この項において同じ。）に係る第七十九条の五十六第一項の支払を受けたときは、その支払を受けた時に、その支払を受けた金額により、当該個人から当該支払をした基金に対し当該支払に係る補償対象債権（当該補償対象債権のうち当該支払をしたことにより当該基金が取得した部分に限る。）に係る有価証券の譲渡があつたものとみなして、所得税法（昭和四十年法律第三十三号）その他の所得税に関する法令の規定を適用する。
Necessary particulars for the application of the special provisions to Article 4-2 and Article 4-3 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in a case to which the provisions of the preceding paragraph are applicable are specified by Cabinet Order.
前項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）第四条の二及び第四条の三の規定の特例の適用に関し必要な事項は、政令で定める。
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(Payment of Claims to Be Compensated)
At the request of the general customer of a distressed financial instruments business operator, the fund is to pay the amount calculated pursuant to the provisions of Cabinet Office Order and…
基金は、認定金融商品取引業者の一般顧客の請求に基づいて、前条第一項の規定により公告した日において現に当該一般顧客が当該認定金融商品取引業者に対して有する債権（当該一般顧客の顧客資産に係るものに限る。）であつて基金が政令で定めるところにより当該認定金融商品取引業者による円滑な弁済が困難であると認めるもの（以下「補償対象…
Open this provision(Application of the Income Tax Act)
If a general customer is an individual and that individual receives a payment set forth in Article 79-56, paragraph (1) on a claim to be compensated that the individual holds against a distressed…
一般顧客である個人が、認定金融商品取引業者に対して有する補償対象債権（有価証券に係るものに限る。以下この項において同じ。）に係る第七十九条の五十六第一項の支払を受けたときは、その支払を受けた時に、その支払を受けた金額により…
Open this provisionTax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings
Where a wage earner prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) makes, at a business office or other office of a financial institution…
勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号に規定する勤労者が、金融機関又は金融商品取引業者で政令で定めるものの営業所又は事務所（以下この条及び次条において「金融機関の営業所等」という。）において同法第六条第四項に規定する勤労者財産形成住宅貯蓄契約（以下この条において「勤労者財産形成住宅貯蓄契約」と…
Open this provisionTax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings
Where a wage earner prescribed in paragraph (1) of the preceding Article makes, at the business office of a financial institution or other such place, a placement of deposits and savings…
前条第一項に規定する勤労者が、金融機関の営業所等において勤労者財産形成促進法第六条第二項に規定する勤労者財産形成年金貯蓄契約（以下この条において「勤労者財産形成年金貯蓄契約」という。）に基づく預貯金…
Open this provisionsecurities
「有価証券」
Securities as this Act defines them: the instruments listed in Article 2, paragraph (1), among them national government and local government bonds, corporate bonds, share certificates and share option certificates, preferred equity investment certificates, beneficiary certificates of investment trusts and other trusts, investment securities, certain promissory notes, mortgage securities, option certificates and depositary receipts, foreign instruments of the same nature, and other instruments a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1)· applies throughout the law
general customer
「一般顧客」
In Chapter 4-2, a customer of the head office or another office in Japan of a financial instruments business operator (金融商品取引業者) that carries on securities-related business (有価証券関連業) or commodity derivatives-related business (商品デリバティブ取引関連業務), who carries out covered securities-related transactions (対象有価証券関連取引) or covered commodity derivatives-related transactions (対象商品デリバティブ取引関連取引) with it, other than qualified institutional investors (適格機関投資家), the State, local governments and others a Cabinet Order (政令) specifies.
Defined inArticle 79-20, paragraph (1)· applies only in this chapter
fund
「基金」
An investor protection fund (投資者保護基金): a body that protects investors by making payments to general customers under Article 79-56, paragraph (1) and carrying on its other business, so as to maintain confidence in securities transactions and commodity-related market derivatives transactions.
Short name set inArticle 79-21, paragraph (1)· applies only in this chapter
distressed financial instruments business operator
「認定金融商品取引業者」
A financial instruments business operator (金融商品取引業者) that its investor protection fund (基金) has found, under Article 79-54, to have difficulty smoothly meeting its obligations to return customer assets (顧客資産), and about which the fund has given public notice under Article 79-55, paragraph (1).
Short name set inArticle 79-55, paragraph (2)
claims to be compensated
「補償対象債権」
A claim that a general customer (一般顧客) of a distressed financial instruments business operator (認定金融商品取引業者) holds against it on the day the investor protection fund (基金) gives public notice under Article 79-55, paragraph (1), limited to claims on the customer's customer assets (顧客資産), which the fund finds, as a Cabinet Order (政令) provides, the operator will have difficulty paying smoothly; the fund pays on it an amount calculated as a Cabinet Office Order and Ministry of Finance Order (内閣府令・財務省令) sets.
Short name set inArticle 79-56, paragraph (1)