Article 119Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.
第百十九条（信用取引等による株式又は公社債の取得価額）
In the case where a Resident has traded shares or public and corporate bonds by a margin transaction prescribed in Article 156-24, paragraph (1) (Licenses and License Applications) of the Financial Instruments and Exchange Act or a when-issued transaction (meaning a transaction specified by Ministry of Finance Order in which Securities are bought and sold before those Securities are issued) or by a method of transaction set forth in Article 28, paragraph (8), item (iii), (a) (General Provisions) of that Act, and has settled those transactions by selling and buying shares or public and corporate bonds in those transactions, the amount to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income of that person for that year, as expenses required for acquiring the shares or public and corporate bonds pertaining to that sale, is to be, notwithstanding Articles 105 through the preceding Article, the amount required for acquiring the shares or public and corporate bonds pertaining to that purchase in those transactions.
居住者が金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引若しくは発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）又は同法第二十八条第八項第三号イ（通則）に掲げる取引の方法による株式又は公社債の売買を行い、かつ、これらの取引による株式又は公社債の売付けと買付けとにより当該取引の決済を行つた場合には、当該売付けに係る株式又は公社債の取得に要した経費としてその者のその年分の事業所得の金額又は雑所得の金額の計算上必要経費に算入する金額は、第百五条から前条までの規定にかかわらず、これらの取引において当該買付けに係る株式又は公社債を取得するために要した金額とする。
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