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
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resident
「居住者」
A natural person with a domicile or residence in Japan, or a corporation with its principal office in Japan; a Japanese branch, sales office or other office of a non-resident is also treated as a resident, even if its principal office is in a foreign country and whether or not it has legal authority to act for it.
Defined inArticle 6, paragraph (1), item (v)
non-resident
「非居住者」
A natural person or corporation other than a resident (居住者).
Defined inArticle 6, paragraph (1), item (vi)
electronic payment instruments
「電子決済手段等」
Electronic payment instruments (電子決済手段) as defined in Article 2, paragraph (5) of the Payment Services Act, and cryptoassets (暗号資産) as defined in Article 2, paragraph (14) of that Act.
Defined inArticle 6, paragraph (1), item (ix)
transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instrumentsmachine translation
「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」
In Article 20-2, a transaction by which a right to request the transfer of electronic payment instruments (電子決済手段等) arises, is altered or is extinguished: in item (i), one under a contract between a resident and a non-resident for managing them, and in the later items, one under the contracts they name.
Short name set inArticle 20-2, paragraph (1), item (i)· applies only in this article