# 法人税法 / Corporation Tax Act — 第六十一条の五 (Article 61-5) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十一条の五 (Article 61-5)（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等） — address `art-61-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-61-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-61-5 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十一条の五（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等） — (Inclusion of the Amount Equivalent to Profits or Losses on Derivative Transactions in Gross Profits or Deductible Expenses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-61-5 · https://japanlaw.org/en/corporation-tax-act/art-61-5 · https://japanlaw.org/l/340AC0000000034/art-61-5 **第一項** 内国法人がデリバティブ取引（金利、通貨の価格、商品の価格その他の指標の数値としてあらかじめ当事者間で約定された数値と将来の一定の時期における現実の当該指標の数値との差に基づいて算出される金銭の授受を約する取引又はこれに類似する取引であつて、財務省令で定めるものをいう。以下この条において同じ。）を行つた場合において、当該デリバティブ取引のうち事業年度終了の時において決済されていないもの（第六十一条の八第二項（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）の規定の適用を受ける場合における同項に規定する先物外国為替契約等に基づくものその他財務省令で定める取引（次項において「為替予約取引等」という。）を除く。以下この項において「未決済デリバティブ取引」という。）があるときは、その時において当該未決済デリバティブ取引を決済したものとみなして財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額（次項において「みなし決済損益額」という。）は、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。 art-61-5/par-1 · https://japanlaw.org/en/corporation-tax-act/art-61-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-1 In the case where a domestic corporation has conducted derivative transactions (meaning transactions promising the payment or receipt of the amount of monies calculated based on the difference between the numeric value, which has been agreed upon between the parties in advance as the interest rate, price of currency, price of goods or numeric value of another index, and the actual numeric value of such index at a certain time in the future, or transactions similar thereto, which are specified by Ministry of Finance Order; hereinafter the same applies in this Article), when any of those transactions have not been settled as of the end of a business year (excluding transactions based on a foreign exchange futures contract, etc. as prescribed in Article 61-8, paragraph (2) (Conversion of Transactions in a Foreign Currency with the Amount in Japanese Yen Determined under a Foreign Exchange Futures Contract, etc.) in the case where the provisions of the paragraph apply and other transactions specified by Ministry of Finance Order (referred to as "forward exchange transactions, etc." in the following paragraph); hereinafter referred to as "unsettled derivative transactions" in this paragraph), the amount equivalent to the profit or loss calculated, as specified by Ministry of Finance Order, by deeming that the unsettled derivative transactions were settled at the time (referred to as "deemed settlement profit or loss" in the following paragraph), is included in gross profits or deductible expenses, when calculating the amount of income for the business year. machine translation, not official **第二項** 内国法人が適格分割、適格現物出資又は適格現物分配（適格現物分配にあつては、残余財産の全部の分配を除く。以下この項において「適格分割等」という。）により分割承継法人、被現物出資法人又は被現物分配法人にデリバティブ取引（為替予約取引等を除く。）に係る契約を移転する場合には、当該適格分割等の日の前日を事業年度終了の日とした場合に前項の規定により計算される当該デリバティブ取引に係るみなし決済損益額に相当する金額は、当該適格分割等の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。 art-61-5/par-2 · https://japanlaw.org/en/corporation-tax-act/art-61-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-2 In the case where a domestic corporation transfers a contract pertaining to derivative transactions (excluding forward exchange transactions, etc.) to a succeeding corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind as a result of a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (in the case of a qualified in-kind distribution, excluding a distribution of all of the residual assets; hereinafter referred to as a "qualified company split, etc." in this paragraph), the amount equivalent to the deemed settlement profit or loss pertaining to the derivative transactions that would be calculated pursuant to the provisions of the preceding paragraph if the day preceding the date of the qualified company split, etc. were the last day of a business year is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the qualified company split, etc. machine translation, not official **第三項** 内国法人がデリバティブ取引に係る契約に基づき金銭以外の資産を取得した場合（次条第一項の規定の適用を受けるデリバティブ取引に係る契約に基づき当該資産を取得した場合を除く。）には、その取得の時における当該資産の価額とその取得の基因となつたデリバティブ取引に係る契約に基づき当該資産の取得の対価として支払つた金額との差額は、当該取得の日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。 art-61-5/par-3 · https://japanlaw.org/en/corporation-tax-act/art-61-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-3 In the case where a domestic corporation has acquired assets other than monies based on a contract for derivative transactions (excluding the case where the domestic corporation has acquired the assets based on a contract for derivative transactions subject to the provisions of paragraph (1) of the following Article), the difference between the value of the assets as of the time of the acquisition and the amount that the domestic corporation paid as the consideration for the acquisition of the assets based on a contract for derivative transactions that had caused the acquisition is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the acquisition. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項に規定するみなし決済損益額の翌事業年度における処理その他前三項の規定の適用に関し必要な事項は、政令で定める。 art-61-5/par-4 · https://japanlaw.org/en/corporation-tax-act/art-61-5/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-4 The disposition of the deemed settlement profit or loss prescribed in paragraph (1) in the following business year, and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-61-5/par-1: この項 → 法人税法 第六十一条の五第一項 (Article 61-5, paragraph (1)), art-61-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-1 - art-61-5/par-1: 第六十一条の八第二項 → 法人税法 第六十一条の八第二項 (Article 61-8, paragraph (2)), art-61-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-61-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-2 - art-61-5/par-1: 次項 → 法人税法 第六十一条の五第二項 (Article 61-5, paragraph (2)), art-61-5/par-2 — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-2 - art-61-5/par-1: この条 → 法人税法 第六十一条の五 (Article 61-5), art-61-5 — https://japanlaw.org/en/corporation-tax-act/art-61-5 · https://japanlaw.org/l/340AC0000000034/art-61-5 - art-61-5/par-2: 前項 → 法人税法 第六十一条の五第一項 (Article 61-5, paragraph (1)), art-61-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-1 - art-61-5/par-2: この項 → 法人税法 第六十一条の五第二項 (Article 61-5, paragraph (2)), art-61-5/par-2 — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-2 - art-61-5/par-3: 次条第一項 → 法人税法 第六十一条の六第一項 (Article 61-6, paragraph (1)), art-61-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-61-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-1 - art-61-5/par-4: 前三項 → 法人税法 第六十一条の五第三項 (Article 61-5, paragraph (3)), art-61-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-3 - art-61-5/par-4: 第一項 → 法人税法 第六十一条の五第一項 (Article 61-5, paragraph (1)), art-61-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-1 - art-61-5/par-4: 前三項 → 法人税法 第六十一条の五第二項 (Article 61-5, paragraph (2)), art-61-5/par-2 — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-2 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 法人税法 第二条第一項第二十一号（定義） — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-21 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-21 - 法人税法 第六十一条の五第一項（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等） — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-1 - 法人税法 第六十一条の五第二項（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等） — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-2 - 法人税法 第六十一条の五第四項（デリバティブ取引に係る利益相当額又は損失相当額の益金又は損金算入等） — https://japanlaw.org/en/corporation-tax-act/art-61-5/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-4 - 法人税法 第六十一条の六第一項（繰延ヘッジ処理による利益額又は損失額の繰延べ） — https://japanlaw.org/en/corporation-tax-act/art-61-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-1 - 法人税法 第六十一条の六第二項（繰延ヘッジ処理による利益額又は損失額の繰延べ） — https://japanlaw.org/en/corporation-tax-act/art-61-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-2 - 法人税法 第六十一条の六第四項（繰延ヘッジ処理による利益額又は損失額の繰延べ） — https://japanlaw.org/en/corporation-tax-act/art-61-6/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-4 - 法人税法 第六十一条の六第四項第一号（繰延ヘッジ処理による利益額又は損失額の繰延べ） — https://japanlaw.org/en/corporation-tax-act/art-61-6/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-4/item-1 - 租税特別措置法 第四十条の四第八項第五号 — https://japanlaw.org/en/special-taxation-measures-act/art-40-4/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-5 - 租税特別措置法 第四十条の七第八項第五号 — https://japanlaw.org/en/special-taxation-measures-act/art-40-7/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-5 - 租税特別措置法 第六十六条の六第八項第五号 — https://japanlaw.org/en/special-taxation-measures-act/art-66-6/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-5 - 租税特別措置法 第六十六条の九の二第八項第五号 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-2/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-020, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08