第三十六条の八（外貨建資産等の決済時の円換算額を確定させる先物外国為替契約等）
The contracts specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) (Conversion of Transactions in a Foreign Currency Whose Yen Equivalent Is Fixed by Foreign Exchange Futures Contract or Similar Contract) of the Act are, among contracts pertaining to foreign exchange futures transactions, contracts that fix the yen equivalent of the amount of foreign currency to be received or paid upon settlement of the assets or liabilities prescribed in that paragraph (referred to as "foreign exchange futures contract" in item (ii)), or, among contracts pertaining to derivatives transactions prescribed in Article 2, paragraph (20) (Definitions) of the Financial Instruments and Exchange Act, contracts pertaining to transactions in which the parties to the transaction promise each other payment of monies based on the foreign exchange rate agreed between those parties, for the amount of foreign currency that the parties have determined as principal and interest (limited to those satisfying any of the following requirements).
法第五十七条の三第二項（先物外国為替契約等により円換算額を確定させた外貨建取引の換算）に規定する財務省令で定める契約は、先物外国為替取引に係る契約のうち同項に規定する資産若しくは負債の決済によつて受け取り、若しくは支払う外国通貨の金額の円換算額を確定させる契約（第二号において「先物外国為替契約」という。）又は金融商品取引法第二条第二十項（定義）に規定するデリバティブ取引に係る契約のうちその取引の当事者が元本及び利息として定めた外国通貨の金額についてその当事者間で取り決めた外国為替の売買相場に基づき金銭の支払を相互に約する取引に係る契約（次に掲げるいずれかの要件を満たすものに限る。）とする。
The yen equivalent of the foreign currency principal amount (meaning the amount of foreign currency that the parties to the transaction have determined as the principal of the transaction; the same applies hereinafter in this paragraph) to be paid or received in connection with the conclusion of the contract is the same amount as the yen equivalent at expiry (meaning the yen equivalent of the foreign currency principal amount to be received or paid upon expiry of the period of the contract; the same applies in the following item);
The yen equivalent at expiry pertaining to the contract is an amount equivalent to the amount obtained by converting the foreign currency principal amount into a yen equivalent at the foreign exchange rate pertaining to the foreign exchange futures contract in which the last day of the period of the contract is the date of sale and purchase of the foreign exchange.
The case where, as specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) of the Act, matters are recorded in books and documents or other documents specified by Ministry of Finance Order is a case where, in the documents prescribed in the following paragraph relating to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act, the fact that they fall under the provisions of Article 57-3, paragraph (2) of the Act and the contract amount, date of conclusion, date of performance and other matters for reference of the foreign exchange futures contract or similar contract prescribed in Article 57-3, paragraph (2) of the Act (hereinafter referred to as "foreign exchange futures contract or similar contract" in this Article) are recorded, or, in the documents prescribed in the following paragraph relating to the conclusion of that foreign exchange futures contract or similar contract, the fact that it falls under the provisions of Article 57-3, paragraph (2) of the Act and the type and amount of the transaction in a foreign currency and other matters for reference are recorded.
法第五十七条の三第二項に規定する財務省令で定めるところにより帳簿書類その他の財務省令で定める書類に記載したときは、同項に規定する資産若しくは負債の取得若しくは発生に関する次項に規定する書類に同条第二項の規定に該当する旨、同項に規定する先物外国為替契約等（以下この条において「先物外国為替契約等」という。）の契約金額、締結の日、履行の日その他参考となるべき事項を記載し、又はその先物外国為替契約等の締結に関する次項に規定する書類に法第五十七条の三第二項の規定に該当する旨、その外貨建取引の種類及びその金額その他参考となるべき事項を記載したときとする。
The books and documents or other documents specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) of the Act are the documents specified in each of the following items for the categories of persons listed in those items.
法第五十七条の三第二項に規定する帳簿書類その他の財務省令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定める書類とする。
A Resident who carries on business that generates real property income, business income or timber income: books and documents pertaining to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act relating to that business of that person, or books and documents pertaining to the conclusion of foreign exchange futures contracts or similar contracts;
不動産所得、事業所得又は山林所得を生ずべき業務を行う居住者 その者の当該業務に係る法第五十七条の三第二項に規定する資産若しくは負債の取得若しくは発生に関する帳簿書類又は先物外国為替契約等の締結に関する帳簿書類
A Resident who carries on business that generates miscellaneous income: documents pertaining to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act relating to that business of that person, or documents pertaining to the conclusion of foreign exchange futures contracts or similar contracts.
雑所得を生ずべき業務を行う居住者 その者の当該業務に係る法第五十七条の三第二項に規定する資産若しくは負債の取得若しくは発生に関する書類又は先物外国為替契約等の締結に関する書類
Section 4 Special Provisions on Calculation of Gross Revenue, Necessary Expenses and Acquisition Costs Relating to Transfer of Assets
第四節 資産の譲渡に関する総収入金額並びに必要経費及び取得費の計算の特例
第三十七条（固定資産の交換の場合の譲渡所得の特例の適用を受けるための記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 58, paragraph (3) (Special Provisions on Capital Gains if the Resident Exchanges Fixed Assets) of the Act are the following matters:
法第五十八条第三項（固定資産の交換の場合の譲渡所得の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
The types, quantities and uses of the acquired assets and the assets transferred prescribed in Article 58, paragraph (1) of the Act;
法第五十八条第一項に規定する取得資産及び譲渡資産の種類、数量及び用途
The name or title and the domicile or residence, or the location of the head office or principal office, of the counterparty to the exchange prescribed in Article 58, paragraph (1) of the Act;
法第五十八条第一項に規定する交換の相手方の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
The date on which the exchange referred to in the preceding item was made;
前号の交換がされた年月日
The dates of acquisition of the acquired assets and the assets transferred referred to in item (i);
第一号の取得資産及び譲渡資産の取得の年月日
Any other matters for reference.
その他参考となるべき事項
foreign exchange futures transactionmachine translation
「先物外国為替取引」
In Article 36-7 and Article 36-8, paragraph (1), a transaction that carries out, at a set time after the contract date and at a set foreign exchange rate, the arising, change or ending of claims under a contract to buy or sell means of payment (支払手段) denominated in a foreign currency or claims payable in a foreign currency.
Short name set inArticle 36-7, paragraph (1)· applies only in this provision and in Article 36-8, paragraph (1)
yen equivalentmachine translation
「円換算額」
In Article 36-7 and Article 36-8, paragraph (1), the yen equivalent of an amount shown in a foreign currency, meaning that amount converted into Japanese yen, as Article 57-3, paragraph (1) of the Income Tax Act defines it.
Defined inArticle 36-7, paragraph (1)· applies only in this provision and in Article 36-8, paragraph (1)
transaction in a foreign currencymachine translation
「外貨建取引」
A sale or purchase of assets, provision of services, lending or borrowing of money, or other transaction whose payment is made in a foreign currency.
Defined inArticle 36-7, paragraph (1)· applies only in this provision and in Article 36-7, paragraph (2); and Article 36-8, paragraph (2)
foreign exchange futures contractmachine translation
「先物外国為替契約」
In Article 36-8, paragraph (1), item (ii), a contract for a foreign exchange futures transaction (先物外国為替取引) that fixes the yen equivalent of the foreign currency to be received or paid on settling the assets or liabilities referred to in Article 57-3, paragraph (2) of the Income Tax Act.
Short name set inArticle 36-8, paragraph (1)· applies only in this provision
foreign currency principal amountmachine translation
「外貨元本額」
In Article 36-8, paragraph (1), the amount in a foreign currency that the parties to a transaction set as its principal.
Defined inArticle 36-8, paragraph (1), item (i)· applies only in this paragraph
yen equivalent at expirymachine translation
「満了時円換算額」
In Article 36-8, paragraph (1), item (i), the yen equivalent of the foreign currency principal to be received or paid when the contract term ends.
Defined inArticle 36-8, paragraph (1), item (i)· applies only in this provision and in Article 36-8, paragraph (1), item (ii)
foreign exchange futures contract or similar contractmachine translation
「先物外国為替契約等」
In Article 36-8, a contract, of the kinds paragraph (1) of that Article specifies, that fixes the yen equivalent of the amount of assets or liabilities acquired or arising through a transaction in a foreign currency (外貨建取引), as Article 57-3, paragraph (2) of the Income Tax Act defines it.
Short name set inArticle 36-8, paragraph (2)· applies only in this article