# 外国為替及び外国貿易法 / Foreign Exchange and Foreign Trade Act — 第二十条の二 (Article 20-2)

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- Law: 外国為替及び外国貿易法 (Foreign Exchange and Foreign Trade Act), 昭和二十四年法律第二百二十八号
- English title "Foreign Exchange and Foreign Trade 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: 第二十条の二 (Article 20-2)（資本取引とみなす取引） — address `art-20-2`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/324AC0000000228/art-20-2
- 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.

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### 第二十条の二（資本取引とみなす取引） — (Transactions Deemed as Capital Transactions)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-20-2 · https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2 · https://japanlaw.org/l/324AC0000000228/art-20-2</sup>

**第一項**  次の各号に掲げる取引は、当該各号に定める資本取引とみなして、この法律（これに基づく命令を含む。）の規定を適用する。
<sup>art-20-2/par-1 · https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2/par-1 · https://japanlaw.org/l/324AC0000000228/art-20-2/par-1</sup>
The transactions stated in the following items are deemed to be capital transactions prescribed in those items, and the provisions of this Act (including Orders based on this Act) apply to the transactions.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **一**  居住者と非居住者との間の電子決済手段等の管理に関する契約に基づく当該電子決済手段等の移転を求める権利の発生、変更又は消滅に係る取引（以下この条において「電子決済手段等の移転を求める権利の発生等に係る取引」という。）　前条第一号に掲げる資本取引
  <sup>art-20-2/par-1/item-1 · https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2/par-1/item-1 · https://japanlaw.org/l/324AC0000000228/art-20-2/par-1/item-1</sup>
  a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a contract for management of electronic payment instruments (referred to as a "transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments" in this Article) between a resident and a non-resident: capital transactions stated in item (i) of the preceding Article;
  <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a contract for management of electronic payment instruments (referred to as a "transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments" in this Article) between a resident and a non-resident; capital transactions stated in item (i) of the preceding Article;" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb</sup>

  **二**  居住者と非居住者との間の電子決済手段等の貸借契約又は電子決済手段等を移転する義務の保証契約に基づく電子決済手段等の移転を求める権利の発生等に係る取引　前条第二号に掲げる資本取引
  <sup>art-20-2/par-1/item-2 · https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2/par-1/item-2 · https://japanlaw.org/l/324AC0000000228/art-20-2/par-1/item-2</sup>
  a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a loan contract or obligation guarantee contract involving the transfer of electronic payment instruments between a resident and a non-resident: capital transactions stated in item (ii) of the preceding Article; and
  <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a loan contract or obligation guarantee contract involving the transfer of electronic payment instruments between a resident and a non-resident; capital transactions stated in item (ii) of the preceding Article; and" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb</sup>

  **三**  居住者と非居住者との間の電子決済手段等の売買又は他の電子決済手段等との交換に関する契約に基づく電子決済手段等の移転を求める権利の発生等に係る取引　前条第三号に掲げる資本取引
  <sup>art-20-2/par-1/item-3 · https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2/par-1/item-3 · https://japanlaw.org/l/324AC0000000228/art-20-2/par-1/item-3</sup>
  a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a contract for buying and selling electronic payment instruments or a contract for exchanging electronic payment instruments with other electronic payment instruments between a resident and a non-resident: capital transactions as stated in item (iii) of the preceding Article.
  <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "a transaction involving the accrual, alteration, or extinguishment of a right to request the transfer of electronic payment instruments based on a contract for buying and selling electronic payment instruments or a contract for exchanging electronic payment instruments with another electronic payment instruments between a resident and a non-resident; capital transactions as stated in item (iii) of the preceding Article" — https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb</sup>

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## Cites
- art-20-2/par-1/item-1: この条 → 外国為替及び外国貿易法 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2 · https://japanlaw.org/l/324AC0000000228/art-20-2
- art-20-2/par-1/item-1: 前条第一号 → 外国為替及び外国貿易法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20/par-1/item-1 · https://japanlaw.org/l/324AC0000000228/art-20/par-1/item-1
- art-20-2/par-1/item-2: 前条第二号 → 外国為替及び外国貿易法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20/par-1/item-2 · https://japanlaw.org/l/324AC0000000228/art-20/par-1/item-2
- art-20-2/par-1/item-3: 前条第三号 → 外国為替及び外国貿易法 第二十条第一項第三号 (Article 20, paragraph (1), item (iii)), art-20/par-1/item-3 — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20/par-1/item-3 · https://japanlaw.org/l/324AC0000000228/art-20/par-1/item-3

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 外国為替及び外国貿易法 第二十条の二第一項第一号（資本取引とみなす取引） — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-20-2/par-1/item-1 · https://japanlaw.org/l/324AC0000000228/art-20-2/par-1/item-1
- 外国為替及び外国貿易法 第二十一条第三項（財務大臣の許可を受ける義務を課する資本取引等） — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-21/par-3 · https://japanlaw.org/l/324AC0000000228/art-21/par-3
- 外国為替及び外国貿易法 第五十五条の三第二項（資本取引の報告） — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-55-3/par-2 · https://japanlaw.org/l/324AC0000000228/art-55-3/par-2
- 外国為替及び外国貿易法 附則第二条第一項（経過措置） — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/suppl-5041-28/art-2/par-1 · https://japanlaw.org/l/324AC0000000228/suppl-5041-28/art-2/par-1

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## Sources

- claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Foreign Exchange and Foreign Trade Act, written 2026-11-05
- e-Gov 法令検索, Digital Agency (デジタル庁) — 外国為替及び外国貿易法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/324AC0000000228/20260812_508AC0000000064), retrieved 2026-11-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 20-2, paragraph (1), item (i) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 20-2, paragraph (1), item (ii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Article 20-2, paragraph (1), item (iii) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Foreign Exchange and Foreign Trade Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4857/tb), retrieved 2026-11-05
- This site's parser, version 225 — 外国為替及び外国貿易法 — structure, counts, cross-references and defined terms, computed 2026-11-05
