Article 41-15-2Special Provisions on Payment Reports Pertaining to Settlement of Futures Transactions
第四十一条の十五の二（先物取引の差金等決済に係る支払調書の特例）
Where a person listed in Article 225, paragraph (1), item (xiii) of the Income Tax Act prepares, pursuant to the provisions of Order of the Ministry of Finance, the record concerning the cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (hereinafter referred to in this Article as the "settlement of futures transactions") of futures transactions prescribed in that item (excluding those pertaining to crypto assets, etc. listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) for each single settlement of futures transactions for the same resident or nonresident who has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the record to the district director by the last day of the month following the month that includes the day on which the settlement of futures transactions took place.
所得税法第二百二十五条第一項第十三号に掲げる者は、財務省令で定めるところにより、同号に規定する先物取引（金融商品取引法第二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。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済（以下この条において「先物取引の差金等決済」という。）に関する調書を同一の居住者又は恒久的施設を有する非居住者に対する一回の先物取引の差金等決済ごとに作成する場合には、同項の規定にかかわらず、当該調書をその先物取引の差金等決済があつた日の属する月の翌月末日までに税務署長に提出しなければならない。