Article 41-14Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions
第四十一条の十四（先物取引に係る雑所得等の課税の特例）
Where a resident or a nonresident who has a permanent establishment conducts a transaction or makes an acquisition listed in any of the following items and, according to the category of the transaction or acquisition listed in that item (hereinafter referred to in this paragraph and the following Article as a "futures transaction"), makes the settlement, or the exercise, waiver or transfer, specified in that item (hereinafter referred to in this paragraph and the following Article as "cash settlement, etc."), with respect to the business income, capital gains and miscellaneous income from the futures transaction pertaining to the cash settlement, etc., notwithstanding the provisions of Articles 22 and 89 and Article 165 of the Income Tax Act, income tax is imposed, separately from other income, on the amount calculated pursuant to the provisions of Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income from the futures transaction during that year (hereinafter referred to in this paragraph as the "amount of miscellaneous income, etc. from futures transactions"), in an amount equivalent to 15 percent of the amount of taxable miscellaneous income, etc. from futures transactions (meaning the amount of miscellaneous income, etc. from futures transactions (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of item (iv) of the following paragraph apply, the amount after that application)). In this case, if there is an amount of losses arising in the calculation of the amount of miscellaneous income, etc. from futures transactions, the amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
居住者又は恒久的施設を有する非居住者が、次の各号に掲げる取引又は取得をし、かつ、当該各号に掲げる取引又は取得（以下この項及び次条において「先物取引」という。）の区分に応じ当該各号に定める決済又は行使若しくは放棄若しくは譲渡（以下この項及び次条において「差金等決済」という。）をした場合には、当該差金等決済に係る当該先物取引による事業所得、譲渡所得及び雑所得については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該先物取引による事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「先物取引に係る雑所得等の金額」という。）に対し、先物取引に係る課税雑所得等の金額（先物取引に係る雑所得等の金額（次項第四号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、先物取引に係る雑所得等の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす。
commodity futures transactions, etc. (meaning transactions listed in Article 2, paragraph (3), items (i) through (iv) of the Commodity Derivatives Transaction Act (for transactions listed in item (iv), limited to those pertaining to rights to effect the transactions listed in (a) through (c) of that item) that fall under futures transactions prescribed in that paragraph (including transactions listed in paragraph (10), item (i), (e) of that Article conducted on a commodity market prescribed in paragraph (9) of that Article), or transactions listed in paragraph (14), items (i) through (v) of that Article (for transactions listed in item (iv) of that paragraph, limited to those pertaining to rights to effect the transactions listed in (a) through (c) of that item) that fall under over-the-counter commodity derivatives transactions prescribed in that paragraph (limited to those conducted with a commodity derivatives business operator prescribed in paragraph (23) of that Article as the counterparty); hereinafter the same applies in this item): settlement of the commodity futures transactions, etc. (excluding settlement that results in delivery of the commodities pertaining to the commodity futures transactions, etc.);
商品先物取引等（商品先物取引法第二条第三項第一号から第四号までに掲げる取引（同号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させることができる権利に係るものに限る。）で同項に規定する先物取引に該当するもの（同条第九項に規定する商品市場において行われる同条第十項第一号ホに掲げる取引を含む。）又は同条第十四項第一号から第五号までに掲げる取引（同項第四号に掲げる取引にあつては、同号イからハまでに掲げる取引を成立させることができる権利に係るものに限る。）で同項に規定する店頭商品デリバティブ取引に該当するもの（同条第二十三項に規定する商品先物取引業者を相手方として行うものに限る。）をいう。以下この号において同じ。） 当該商品先物取引等の決済（当該商品先物取引等に係る商品の受渡しが行われることとなるものを除く。）
financial instruments futures transactions, etc. (meaning, among transactions listed in Article 2, paragraph (21), items (i) through (iii) of the Financial Instruments and Exchange Act (for transactions listed in item (iii) of that paragraph, excluding those pertaining to rights to effect the transactions listed in items (iv) through (vi) of that paragraph) that fall under market transactions of derivatives prescribed in that paragraph (excluding those pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act), those specified by Cabinet Order, or transactions listed in Article 2, paragraph (22), items (i) through (iv) of that Act (for transactions listed in item (iii) of that paragraph, excluding those pertaining to rights to effect the transactions listed in items (v) through (vii) of that paragraph) that fall under over-the-counter transactions of derivatives prescribed in that paragraph (excluding those pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) (limited to those conducted with a financial instruments business operator or registered financial institution prescribed in Article 37-12-2, paragraph (2), item (i) as the counterparty); hereinafter the same applies in this item): settlement of the financial instruments futures transactions, etc. (excluding settlement that results in delivery of the financial instruments prescribed in Article 2, paragraph (24) of that Act pertaining to the financial instruments futures transactions, etc.);
金融商品先物取引等（金融商品取引法第二条第二十一項第一号から第三号までに掲げる取引（同号に掲げる取引にあつては、同項第四号から第六号までに掲げる取引を成立させることができる権利に係るものを除く。）で同項に規定する市場デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）に該当するもののうち政令で定めるもの又は同法第二条第二十二項第一号から第四号までに掲げる取引（同項第三号に掲げる取引にあつては、同項第五号から第七号までに掲げる取引を成立させることができる権利に係るものを除く。）で同項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）に該当するもの（第三十七条の十二の二第二項第一号に規定する金融商品取引業者又は登録金融機関を相手方として行うものに限る。）をいう。以下この号において同じ。） 当該金融商品先物取引等の決済（当該金融商品先物取引等に係る同法第二条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）
acquisition of securities listed in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act (excluding those representing rights pertaining to transactions that are conducted on a foreign financial instruments market prescribed in paragraph (8), item (iii), (b) of that Article and are similar to the transactions listed in paragraph (21), item (iii) of that Article): the exercise, conducted on or after January 1, 2010, of the rights represented by those securities (excluding an exercise that results in delivery of the financial instruments prescribed in paragraph (24) of that Article) or waiver of those rights, or the transfer of those securities (limited to a transfer to a financial instruments business operator prescribed in paragraph (9) of that Article or any other transfer specified by Cabinet Order).
金融商品取引法第二条第一項第十九号に掲げる有価証券（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う取引であつて同条第二十一項第三号に掲げる取引と類似の取引に係る権利を表示するものを除く。）の取得 平成二十二年一月一日以後に行う当該有価証券に表示される権利の行使（当該行使により同条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）若しくは放棄又は当該有価証券の譲渡（同条第九項に規定する金融商品取引業者に対するものその他の政令で定める譲渡に限る。）
Where the provisions of the preceding paragraph apply, the following applies:
前項の規定の適用がある場合には、次に定めるところによる。
for the purpose of applying the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income and the amount of miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "amount of miscellaneous income, etc. from futures transactions")";
所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する先物取引に係る雑所得等の金額（以下「先物取引に係る雑所得等の金額」という。）」とする。
for the purpose of applying the provisions of Article 33, paragraph (3) of the Income Tax Act, the phrase "Capital gains is" in that paragraph is deemed to be replaced with "Capital gains from futures transactions prescribed in Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation pertaining to cash settlement, etc. prescribed in that paragraph (hereinafter referred to as 'futures transactions pertaining to cash settlement, etc.') is", the phrase ", adding together the net balances" is deemed to be replaced with ", and adding together the net balances", and the phrase "; hereinafter such an amount is referred to as 'net gain' in this Article), then applying the special capital gains deduction against the net gain" is deemed to be replaced with ")";
所得税法第三十三条第三項の規定の適用については、同項中「譲渡所得の金額」とあるのは「租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）に規定する差金等決済に係る同項に規定する先物取引（以下「差金等決済に係る先物取引」という。）による譲渡所得の金額」と、「し、その残額」とあるのは「した残額」と、「。以下この条において「譲渡益」という。）から譲渡所得の特別控除額を控除した金額とする」とあるのは「）とする」とする。
for the purpose of applying the provisions of Article 69 of the Income Tax Act, the phrase "amount of capital gains" in paragraph (1) of that Article is deemed to be replaced with "amount of capital gains (for the amount of business income and the amount of capital gains, the amount calculated as if there were no business income or capital gains from futures transactions pertaining to cash settlement, etc.)", and the phrase "amount of each type of income" is deemed to be replaced with "amount of each type of income (excluding the amount of miscellaneous income, etc. from futures transactions)";
for the purpose of applying the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, amount of miscellaneous income, etc. from futures transactions";
所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、先物取引に係る雑所得等の金額」とする。
for the purpose of applying the provisions of Articles 92, 95 and 165-6 of the Income Tax Act, the phrase "the preceding Section (Tax Rates)" in Article 92, paragraph (1) of that Act is deemed to be replaced with "the preceding Section (Tax Rates) and Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation", the phrase "taxable gross income" is deemed to be replaced with "the sum of the taxable gross income and the amount of taxable miscellaneous income, etc. from futures transactions prescribed in Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "amount of income tax on taxable gross income" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax on the amount of taxable miscellaneous income, etc. from futures transactions prescribed in that paragraph", and the phrase "amount of income tax for that year" in Article 95 and Article 165-6 of that Act is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 41-14, paragraph (1) (Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions) of the Act on Special Measures Concerning Taxation";
所得税法第九十二条、第九十五条及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「前節（税率）」とあるのは「前節（税率）及び租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第四十一条の十四第一項に規定する先物取引に係る課税雑所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、同項に規定する先物取引に係る課税雑所得等の金額に係る所得税額」と、同法第九十五条及び第百六十五条の六中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第四十一条の十四第一項（先物取引に係る雑所得等の課税の特例）の規定による所得税の額」とする。
beyond what is specified in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations on income tax in the case where the provisions of the preceding paragraph apply are specified by Cabinet Order.
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).