# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条の七 (Article 36-7)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第三十六条の七 (Article 36-7)（外貨建資産・負債の発生時の外国通貨の円換算額を確定させる先物外国為替契約） — address `art-36-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-36-7
- 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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### 第三十六条の七（外貨建資産・負債の発生時の外国通貨の円換算額を確定させる先物外国為替契約） — Foreign Exchange Futures Contracts That Fix the Yen Equivalent of Foreign Currency at the Time of Occurrence of Assets and Liabilities in a Foreign Currency
<sup>caption: machine translation, not official</sup>
<sup>art-36-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7 · https://japanlaw.org/l/340M50000040011/art-36-7</sup>

    **第一項**  令第百六十七条の六第一項（先物外国為替契約により発生時の外国通貨の円換算額を確定させた外貨建資産・負債の換算等）に規定する財務省令で定める契約は、外国通貨をもつて表示される支払手段（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第七号（定義）に規定する支払手段をいう。）又は外貨債権（外国通貨をもつて支払を受けることができる債権をいう。）の売買契約に基づく債権の発生、変更又は消滅に係る取引をその売買契約の締結の日後の一定の時期に一定の外国為替の売買相場により実行する取引（次条第一項において「先物外国為替取引」という。）に係る契約のうち令第百六十七条の六第一項に規定する外貨建資産・負債の取得又は発生の基因となる外貨建取引（法第五十七条の三第一項（外貨建取引の換算）に規定する外貨建取引をいう。次項及び次条第二項において同じ。）に伴つて支払い、又は受け取る外国通貨の金額の円換算額（法第五十七条の三第一項に規定する円換算額をいう。次条第一項において同じ。）を確定させる契約とする。
    <sup>art-36-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-1 · https://japanlaw.org/l/340M50000040011/art-36-7/par-1</sup>
    The contracts specified by Ministry of Finance Order as prescribed in Article 167-6, paragraph (1) (Conversion, etc. of Assets and Liabilities in a Foreign Currency Whose Yen Equivalent of Foreign Currency at the Time of Occurrence Is Fixed by Foreign Exchange Futures Contract) of the Order are, among contracts pertaining to transactions in which the occurrence, change or extinction of a claim under a sales contract of means of payment denominated in a foreign currency (meaning means of payment prescribed in Article 6, paragraph (1), item (vii) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949)) or foreign currency claims (meaning claims for which payment may be received in a foreign currency) is executed at a certain time after the date of conclusion of that sales contract at a certain foreign exchange rate (referred to as "foreign exchange futures transaction" in paragraph (1) of the following Article), contracts that fix the yen equivalent (meaning the yen equivalent prescribed in Article 57-3, paragraph (1) of the Act; the same applies in paragraph (1) of the following Article) of the amount of foreign currency to be paid or received in connection with a transaction in a foreign currency (meaning a transaction in a foreign currency prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the Act; the same applies in the following paragraph and paragraph (2) of the following Article) that is the cause of acquisition or occurrence of the assets and liabilities in a foreign currency prescribed in Article 167-6, paragraph (1) of the Order.
    <sup>machine translation, not official</sup>

    **第二項**  令第百六十七条の六第一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場合は、同項に規定する先物外国為替契約（次項において「先物外国為替契約」という。）の締結の日において、次項に規定する書類に同条第一項の規定に該当する旨、同項に規定する外貨建資産・負債の取得又は発生の基因となる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場合とする。
    <sup>art-36-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-2 · https://japanlaw.org/l/340M50000040011/art-36-7/par-2</sup>
    The case where, as specified by Ministry of Finance Order as prescribed in Article 167-6, paragraph (1) of the Order, matters are recorded in books and documents or other documents specified by Ministry of Finance Order is a case where, on the date of conclusion of the foreign exchange futures contract prescribed in that paragraph (referred to as "foreign exchange futures contract" in the following paragraph), the fact that the contract falls under the provisions of Article 167-6, paragraph (1) of the Order, the type and amount of the transaction in a foreign currency that is the cause of acquisition or occurrence of the assets and liabilities in a foreign currency prescribed in that paragraph, and other matters for reference are recorded in the documents prescribed in the following paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  令第百六十七条の六第一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。
    <sup>art-36-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-3 · https://japanlaw.org/l/340M50000040011/art-36-7/par-3</sup>
    The books and documents or other documents specified by Ministry of Finance Order as prescribed in Article 167-6, paragraph (1) of the Order are the documents specified in each of the following items for the categories of persons listed in those items.
    <sup>machine translation, not official</sup>

      **一**  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先物外国為替契約の締結に関する帳簿書類
      <sup>art-36-7/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-36-7/par-3/item-1</sup>
      A Resident who carries on business that generates real property income, business income or timber income: books and documents pertaining to the conclusion of foreign exchange futures contracts relating to that business of that person;
      <sup>machine translation, not official</sup>

      **二**  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先物外国為替契約の締結に関する書類
      <sup>art-36-7/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-36-7/par-3/item-2</sup>
      A Resident who carries on business that generates miscellaneous income: documents pertaining to the conclusion of foreign exchange futures contracts relating to that business of that person.
      <sup>machine translation, not official</sup>

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## Cites
- art-36-7/par-1: 令第百六十七条の六第一項 → e-Gov law 340CO0000000096, 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — not held in this collection
- art-36-7/par-1: 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第七号 → e-Gov law 324AC0000000228, 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — not held in this collection
- art-36-7/par-1: 次条第一項 → 所得税法施行規則 第三十六条の八第一項 (Article 36-8, paragraph (1)), art-36-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-8/par-1 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1
- art-36-7/par-1: 法第五十七条の三第一項 → 所得税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/en/income-tax-act/art-57-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-1
- art-36-7/par-1: 次項 → 所得税法施行規則 第三十六条の七第二項 (Article 36-7, paragraph (2)), art-36-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-2 · https://japanlaw.org/l/340M50000040011/art-36-7/par-2
- art-36-7/par-1: 次条第二項 → 所得税法施行規則 第三十六条の八第二項 (Article 36-8, paragraph (2)), art-36-8/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-8/par-2 · https://japanlaw.org/l/340M50000040011/art-36-8/par-2
- art-36-7/par-2: 令第百六十七条の六第一項 → e-Gov law 340CO0000000096, 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — not held in this collection
- art-36-7/par-2: 次項 → 所得税法施行規則 第三十六条の七第三項 (Article 36-7, paragraph (3)), art-36-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-3 · https://japanlaw.org/l/340M50000040011/art-36-7/par-3
- art-36-7/par-3: 令第百六十七条の六第一項 → e-Gov law 340CO0000000096, 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — not held in this collection

## Cited by

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

- 所得税法施行規則 第三十六条の七第一項（外貨建資産・負債の発生時の外国通貨の円換算額を確定させる先物外国為替契約） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-1 · https://japanlaw.org/l/340M50000040011/art-36-7/par-1
- 所得税法施行規則 第三十六条の七第二項（外貨建資産・負債の発生時の外国通貨の円換算額を確定させる先物外国為替契約） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-7/par-2 · https://japanlaw.org/l/340M50000040011/art-36-7/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-023, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27