In this Act and Orders based on this Act, the meanings of the terms stated in the following items are as prescribed in those items:
この法律又はこの法律に基づく命令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
the term "Japan" means Honshu, Hokkaido, Shikoku, and Kyushu, and the islands associated with them that are prescribed by Ministry of Finance Order and Order of the Ministry of Economy, Trade and Industry;
「本邦」とは、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をいう。
the term "Japanese currency" means currency expressed in units of Japanese yen;
「本邦通貨」とは、日本円を単位とする通貨をいう。
the term "foreign currency" means any currency other than Japanese currency;
「外国通貨」とは、本邦通貨以外の通貨をいう。
the term "resident" means a natural person with a domicile or residence in Japan or a corporation whose principal office is in Japan. Regardless of whether a non-resident's branch office, local office, or other such office in Japan has the legal authority to represent that non-resident, that office is deemed to be a resident, even if the non-resident's principal office is located in a foreign country;
the term "non-resident" means a natural person or corporation other than a resident;
「非居住者」とは、居住者以外の自然人及び法人をいう。
the term "means of payment" means any of the following:
「支払手段」とは、次に掲げるものをいう。
banknotes, government notes, and coins;
銀行券、政府紙幣及び硬貨
checks (including traveler's checks), bills of exchange, postal money orders, and letters of credit;
小切手（旅行小切手を含む。）、為替手形、郵便為替及び信用状
the property value entered in a voucher, electronic device, or any other object (referred to as a "voucher or other such object" in Article 19, paragraph (1)) using electronic or magnetic means (meaning electronic means, magnetic means, or any other means that cannot be perceived with the human senses), which unspecified or a large number of persons can use among themselves for payment (limited to one prescribed by Cabinet Order as having a status of use that approximates a currency); and
証票、電子機器その他の物（第十九条第一項において「証票等」という。）に電磁的方法（電子的方法、磁気的方法その他の人の知覚によつて認識することができない方法をいう。）により入力されている財産的価値であつて、不特定又は多数の者相互間での支払のために使用することができるもの（その使用の状況が通貨のそれと近似しているものとして政令で定めるものに限る。）
what is prescribed by Cabinet Order as being equivalent to what is stated in (a) or (b);
イ又はロに掲げるものに準ずるものとして政令で定めるもの
the term "foreign means of payment" means a foreign currency or any other means of payment (excluding Japanese currency) that is denominated in a foreign currency or that can be used for payment in a foreign country, regardless of the currency unit;
the term "electronic payment instruments" means any of the following:
「電子決済手段等」とは、次に掲げるものをいう。
electronic payment instrument (meaning an electronic payment instrument as prescribed in Article 2, paragraph (5) of the Payment Services Act (Act No. 59 of 2009); the same applies in the right-hand column of row 1 of the table in Article 16-2, Article 17-4, paragraph (2) and Article 18-6, paragraph (2)); and
電子決済手段（資金決済に関する法律（平成二十一年法律第五十九号）第二条第五項に規定する電子決済手段をいう。第十六条の二の表の一の項の下欄、第十七条の四第二項及び第十八条の六第二項において同じ。）
Changes by (Act No. 64 of 2026)
cryptoasset (meaning a cryptoasset as prescribed in Article 2, paragraph (14) of the Payment Services Act; the same applies in the right-hand column of row 5 of the table in Article 16-2);
暗号資産（資金決済に関する法律第二条第十四項に規定する暗号資産をいう。第十六条の二の表の五の項の下欄において同じ。）
the term "precious metal" means gold bullion, gold alloy bullion, gold coins that are not in circulation, or any other object whose principal material is gold;
「貴金属」とは、金の地金、金の合金の地金、流通していない金貨その他金を主たる材料とする物をいう。
the term "security" means a public bond, corporate bond, share, equity interest, certificate granting rights related to a public bond or share, bond certificate, treasury bond, mortgage security, profit certificate, coupon, dividend certificate, renewal coupon, or any security or certificate prescribed by Cabinet Order as being similar to them, regardless of whether it has been materialized;
「証券」とは、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をいう。
the term "foreign currency security" means a security for which a person can receive payment in a foreign country or a security that is denominated in a foreign currency;
the term "claim" means a time deposit, current deposit, special current deposit, deposit at notice, insurance policy, or current account balance, or a monetary claim not stated in any of the preceding items which arises from a loan, bid, or other source;
「債権」とは、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をいう。
Changes by (Act No. 64 of 2026)
the term "futures contract on a financial indicator or similar metric" means a contract associated with market derivatives transactions prescribed in Article 2, paragraph (21) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (excluding those prescribed by Cabinet Order; hereinafter the same applies in this item), over-the-counter derivatives transactions prescribed in paragraph (22) of that Article (excluding those prescribed by Cabinet Order), transactions similar to market derivatives transactions prescribed in paragraph (21) of that Article which are conducted on a foreign financial instruments market prescribed in paragraph (8), item (iii), (b) of that Article, or any other transaction prescribed by Cabinet Order as being similar to them;
「金融指標等先物契約」とは、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をいう。
the term "goods" means movables other than precious metals, means of payment, and securities and any other certificates embodying claims; and
the term "assets" means assets including what is prescribed in items (vii), (ix) through (xi), and (xiii), and the preceding item.
「財産」とは、第七号、第九号から第十一号まで、第十三号及び前号に規定するものを含む財産をいう。
If it is not clear whether a person is a resident or a non-resident, the Minister of Finance decides this.
Japan
「本邦」
Japan for the purposes of this Act and the orders under it: Honshu, Hokkaido, Shikoku, Kyushu and the islands attached to them that an Order of the Ministry of Finance and the Ministry of Economy, Trade and Industry (財務省令・経済産業省令) sets.
Defined inArticle 6, paragraph (1), item (i)
foreign country
「外国」
Any area other than Japan (本邦).
Defined inArticle 6, paragraph (1), item (ii)
Japanese currency
「本邦通貨」
Currency in units of the Japanese yen.
Defined inArticle 6, paragraph (1), item (iii)
foreign currency
「外国通貨」
Any currency other than Japanese currency (本邦通貨).
Defined inArticle 6, paragraph (1), item (iv)
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)
means of payment
「支払手段」
Banknotes, government notes and coins; cheques (including traveller's cheques), bills of exchange, postal money orders and letters of credit; property value recorded electronically on a voucher, device or other object that can be used to pay unspecified or many persons and that a Cabinet Order (政令) specifies as used much as currency is; and other things a Cabinet Order treats as equivalent to the first two groups.
Defined inArticle 6, paragraph (1), item (vii)
voucher or other such object
「証票等」
In Article 19, paragraph (1), vouchers, electronic devices and other objects in which property value usable for payment is recorded by electronic, magnetic or other means people cannot perceive.
Short name set inArticle 6, paragraph (1), item (vii), (c)· applies only in this provision and in Article 19, paragraph (1)
foreign means of payment
「対外支払手段」
A means of payment (支払手段), other than Japanese currency, that is denominated in a foreign currency or can be used for payment in a foreign country, whatever its currency unit.
Defined inArticle 6, paragraph (1), item (viii)
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)
precious metal
「貴金属」
Gold bullion, bullion of gold alloys, gold coins not in circulation, and other things made mainly of gold.
Defined inArticle 6, paragraph (1), item (x)
security
「証券」
Public bonds, corporate bonds, shares, equity interests, certificates giving rights to public bonds or shares, debentures, treasury securities, mortgage securities, profit certificates, coupons, dividend receipts, coupon exchange tickets and other similar securities or certificates a Cabinet Order (政令) specifies, whether or not a certificate has been issued.
Defined inArticle 6, paragraph (1), item (xi)
foreign currency security
「外貨証券」
A security (証券) that is payable in a foreign country or denominated in a foreign currency.
Defined inArticle 6, paragraph (1), item (xii)
claim
「債権」
Time deposits, current deposits, special current deposits, deposits at notice, insurance policies and current account balances, and other monetary claims arising from loans, tenders or otherwise that are not covered by the earlier items of Article 6, paragraph (1).
Defined inArticle 6, paragraph (1), item (xiii)
futures contract on a financial indicator or similar metric
「金融指標等先物契約」
A contract for a market derivatives transaction or over-the-counter derivatives transaction under Article 2, paragraph (21) or (22) of the Financial Instruments and Exchange Act (other than those a Cabinet Order (政令) excludes), for a transaction like a market derivatives transaction on a foreign financial instruments market, or for another similar transaction a Cabinet Order specifies.
Defined inArticle 6, paragraph (1), item (xiv)
goods
「貨物」
Movable property other than precious metals (貴金属), means of payment (支払手段), and securities (証券) and other certificates embodying claims.
Defined inArticle 6, paragraph (1), item (xv)
assets
「財産」
Assets, including means of payment (支払手段), electronic payment instruments (電子決済手段等), precious metals (貴金属), securities (証券), claims (債権) and goods (貨物).
Defined inArticle 6, paragraph (1), item (xvi)