# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十七条の二 (Article 37-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三十七条の二 (Article 37-2)（国外転出をする場合の譲渡所得等の特例） — address `art-37-2` - 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-37-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-37-2 - 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. --- ### 第三十七条の二（国外転出をする場合の譲渡所得等の特例） — Special Provisions on Capital Gains, etc. upon Departure from Japan caption: machine translation, not official art-37-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2 · https://japanlaw.org/l/340M50000040011/art-37-2 **第一項** 法第六十条の二第二項（国外転出をする場合の譲渡所得等の特例）に規定する財務省令で定める取引は、第二十三条の四（発行日取引の範囲）に規定する発行日取引とする。 art-37-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-1 The transactions specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (2) (Special Provisions on Capital Gains upon Departure from Japan) of the Act are the when issued transactions prescribed in Article 23-4 (Scope of When Issued Transactions). machine translation, not official **第二項** 法第六十条の二第二項第一号に規定する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は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。 art-37-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2 The amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (2), item (i) of the Act is the amount specified in each of the following items for the categories of cases listed in those items. machine translation, not official **一** 法第六十条の二第二項に規定する信用取引（次号において「信用取引」という。）又は同項に規定する発行日取引（次号において「発行日取引」という。）の方法により有価証券の売付けをしている場合　その売付けをした有価証券（同条第一項に規定する国外転出（以下この条において「国外転出」という。）の時において決済されていないものに限る。）のその売付けに係る対価の額から当該国外転出の時において有している当該有価証券の次に掲げる有価証券の区分に応じそれぞれ次に定める金額に相当する金額（次号において「時価評価額」という。）に当該有価証券の数を乗じて計算した金額を控除した金額 art-37-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-1 Where Securities are sold by way of margin transaction (referred to as "margin transaction" in the following item) prescribed in Article 60-2, paragraph (2) of the Act or when issued transaction (referred to as "when issued transaction" in the following item) prescribed in that paragraph: the amount obtained by deducting, from the amount of consideration for the sale of the Securities sold (limited to those not settled at the time of departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (hereinafter referred to as "departure from Japan" in this Article)), the amount calculated by multiplying the number of those Securities by the amount equivalent to the amount specified below for each category of Securities listed below that the person holds at the time of that departure from Japan (referred to as "market valuation amount" in the following item) machine translation, not official **イ** 取引所売買有価証券（その売買が主として金融商品取引法第二条第十六項（定義）に規定する金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。イにおいて「金融商品取引所」という。）の開設する市場において行われている有価証券をいう。イにおいて同じ。）　金融商品取引所において公表された当該国外転出の日におけるその取引所売買有価証券の最終の売買の価格（公表された同日における最終の売買の価格がない場合には、公表された同日における最終の気配相場の価格とし、その最終の売買の価格及びその最終の気配相場の価格のいずれもない場合には、同日前の最終の売買の価格又は最終の気配相場の価格が公表された日で当該国外転出の日に最も近い日におけるその最終の売買の価格又はその最終の気配相場の価格とする。） art-37-2/par-2/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-1/sub-1 Exchange-traded Securities (meaning Securities whose trading is conducted mainly in a market opened by a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act (including an equivalent body established under foreign laws or regulations; referred to as "financial instruments exchange" in (a)); the same applies in (a)): the price of the last trade of those exchange-traded Securities on the day of that departure from Japan, as published on the financial instruments exchange (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published); machine translation, not official **ロ** 店頭売買有価証券（金融商品取引法第二条第八項第十号ハに規定する店頭売買有価証券をいう。ロにおいて同じ。）及び取扱有価証券（同法第六十七条の十八第四号（認可協会への報告）に規定する取扱有価証券をいう。ロにおいて同じ。）　同法第六十七条の十九（売買高、価格等の通知等）の規定により公表された当該国外転出の日におけるその店頭売買有価証券又は取扱有価証券の最終の売買の価格（公表された同日における最終の売買の価格がない場合には、公表された同日における最終の気配相場の価格とし、その最終の売買の価格及びその最終の気配相場の価格のいずれもない場合には、同日前の最終の売買の価格又は最終の気配相場の価格が公表された日で当該国外転出の日に最も近い日におけるその最終の売買の価格又はその最終の気配相場の価格とする。） art-37-2/par-2/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-1/sub-2 Over-the-counter traded Securities (meaning over-the-counter traded Securities prescribed in Article 2, paragraph (8), item (x), (c) of the Financial Instruments and Exchange Act; the same applies in (b)) and handled Securities (meaning handled Securities prescribed in Article 67-18, item (iv) (Reporting to an Authorized Association) of that Act; the same applies in (b)): the price of the last trade of those over-the-counter traded Securities or handled Securities on the day of that departure from Japan, as published pursuant to the provisions of Article 67-19 (Notice of Trading Volume, Price, and Other Particulars) of that Act (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published); machine translation, not official **ハ** その他価格公表有価証券（イ及びロに掲げる有価証券以外の有価証券のうち、価格公表者（有価証券の売買の価格又は気配相場の価格を継続的に公表し、かつ、その公表する価格がその有価証券の売買の価格の決定に重要な影響を与えている場合におけるその公表をする者をいう。ハにおいて同じ。）によつて公表された売買の価格又は気配相場の価格があるものをいう。ハにおいて同じ。）　価格公表者によつて公表された当該国外転出の日における当該その他価格公表有価証券の最終の売買の価格（公表された同日における最終の売買の価格がない場合には、公表された同日における最終の気配相場の価格とし、その最終の売買の価格及びその最終の気配相場の価格のいずれもない場合には、同日前の最終の売買の価格又は最終の気配相場の価格が公表された日で当該国外転出の日に最も近い日におけるその最終の売買の価格又はその最終の気配相場の価格とする。） art-37-2/par-2/item-1/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2/item-1/sub-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-1/sub-3 Other price-published Securities (meaning, among Securities other than those listed in (a) and (b), those for which there is a trading price or quoted price published by a price publisher (meaning a person who continuously publishes the trading price or quoted price of Securities, where the published price has a material influence on the determination of the trading price of those Securities; the same applies in (c)); the same applies in (c)): the price of the last trade of those other price-published Securities on the day of that departure from Japan, as published by the price publisher (where there is no published price of the last trade on that day, the last quoted price on that day as published, and where there is neither a price of the last trade nor a last quoted price, the price of the last trade or the last quoted price on the day closest to the day of that departure from Japan among the days before that day on which a price of the last trade or a last quoted price was published). machine translation, not official **二** 信用取引又は発行日取引の方法により有価証券の買付けをしている場合　その買付けをした有価証券（当該国外転出の時において決済されていないものに限る。）の時価評価額に当該有価証券の数を乗じて計算した金額から当該有価証券のその買付けに係る対価の額を控除した金額 art-37-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-2 Where Securities are purchased by way of margin transaction or when issued transaction: the amount obtained by deducting the amount of consideration for the purchase of those Securities from the amount calculated by multiplying the market valuation amount of the Securities purchased (limited to those not settled at the time of that departure from Japan) by the number of those Securities. machine translation, not official **第三項** 前項の規定は、法第六十条の二第二項第二号に規定する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について準用する。この場合において、前項中「当該国外転出の日」とあるのは、「その法第六十条の二第二項第二号に規定する国外転出の予定日から起算して三月前の日」と読み替えるものとする。 art-37-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-3 The provisions of the preceding paragraph apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (2), item (ii) of the Act. In this case, the phrase "the day of that departure from Japan" in the preceding paragraph is deemed to be replaced with "the day three months before the scheduled date of departure from Japan prescribed in Article 60-2, paragraph (2), item (ii) of the Act". machine translation, not official **第四項** 法第六十条の二第三項第一号に規定する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は、次の各号に掲げる取引の区分に応じ当該各号に定める金額とする。 art-37-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4 The amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (3), item (i) of the Act is the amount specified in each of the following items for the categories of transactions listed in those items. machine translation, not official **一** 金融商品取引法第二条第二十一項に規定する市場デリバティブ取引又は同条第二十三項に規定する外国市場デリバティブ取引（以下この号において「市場デリバティブ取引等」という。）　市場デリバティブ取引等につき、同条第十六項に規定する金融商品取引所若しくは同条第八項第三号ロに規定する外国金融商品市場における当該国外転出の日の最終の価格により取引を決済したものとした場合に授受される差金に基づく金額又はこれに準ずるものとして合理的な方法により算出した金額 art-37-2/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1 A market derivatives transaction prescribed in Article 2, paragraph (21) of the Financial Instruments and Exchange Act or a foreign market derivatives transaction prescribed in paragraph (23) of that Article (hereinafter referred to as "market derivatives transaction, etc." in this item): with respect to the market derivatives transaction, etc., the amount based on the difference that would be paid or received if the transaction were settled at the last price on the day of that departure from Japan on the financial instruments exchange prescribed in paragraph (16) of that Article or the foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) of that Act, or the amount calculated by a reasonable method as equivalent thereto; machine translation, not official **二** 金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同項第三号、第四号及び第六号に掲げる取引を除く。以下この号において「先渡取引等」という。）　先渡取引等につき、当該先渡取引等により当事者間で授受することを約した金額（その金額が当該国外転出の時において確定していない場合には、金利、通貨の価格、金融商品市場（同条第十四項に規定する金融商品市場をいう。）における相場その他の指標（次号において「指標」という。）の予想される数値に基づき算出される金額）を当該国外転出の時の現在価値に割り引く合理的な方法により割り引いた金額 art-37-2/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2 An over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (excluding the transactions listed in items (iii), (iv) and (vi) of that paragraph; hereinafter referred to as "forward transaction, etc." in this item): with respect to the forward transaction, etc., the amount obtained by discounting, by a reasonable method of discounting to the present value at the time of that departure from Japan, the amount that the parties have promised to pay or receive between them under the forward transaction, etc. (where that amount has not been determined at the time of that departure from Japan, the amount calculated on the basis of the expected value of an indicator such as interest rates, currency prices, or quotations in a financial instruments market (meaning the financial instruments market prescribed in paragraph (14) of that Article; referred to as "indicator" in the following item)); machine translation, not official **三** 金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同項第三号及び第四号に掲げる取引に限る。以下この号において「金融商品オプション取引」という。）　金融商品オプション取引につき、当該金融商品オプション取引に係る権利の行使により当事者間で授受することを約した金額（その金額が当該国外転出の時において確定していない場合には、当該金融商品オプション取引に係る指標の予想される数値に基づき算出される金額）、当該国外転出の時の当該権利の行使に係る指標の数値及び当該指標の予想される変動率を用いた合理的な方法により算出した金額 art-37-2/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 An over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (limited to the transactions listed in items (iii) and (iv) of that paragraph; hereinafter referred to as "financial instruments option transaction" in this item): with respect to the financial instruments option transaction, the amount calculated by a reasonable method using the amount that the parties have promised to pay or receive between them upon exercise of the right pertaining to the financial instruments option transaction (where that amount has not been determined at the time of that departure from Japan, the amount calculated on the basis of the expected value of the indicator pertaining to the financial instruments option transaction), the value of the indicator pertaining to the exercise of that right at the time of that departure from Japan, and the expected rate of fluctuation of that indicator; machine translation, not official **四** 金融商品取引法第二条第二十項に規定するデリバティブ取引のうち前三号に掲げる取引以外の取引　前三号に定める金額に準ずる金額として合理的な方法により算出した金額 art-37-2/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-4 Among derivatives transactions prescribed in Article 2, paragraph (20) of the Financial Instruments and Exchange Act, transactions other than those listed in the preceding three items: the amount calculated by a reasonable method as equivalent to the amounts specified in the preceding three items. machine translation, not official **第五項** 前項の規定は、法第六十条の二第三項第二号に規定する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について準用する。この場合において、前項第一号中「当該国外転出の日」とあるのは「その法第六十条の二第三項第二号に規定する国外転出の予定日から起算して三月前の日（以下この項において「国外転出前基準日」という。）」と、同項第二号及び第三号中「国外転出の時」とあるのは「国外転出前基準日」と読み替えるものとする。 art-37-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-5 · https://japanlaw.org/l/340M50000040011/art-37-2/par-5 The provisions of the preceding paragraph apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (3), item (ii) of the Act. In this case, the phrase "the day of that departure from Japan" in item (i) of the preceding paragraph is deemed to be replaced with "the day three months before the scheduled date of departure from Japan prescribed in Article 60-2, paragraph (3), item (ii) of the Act (hereinafter referred to as "pre-departure reference date" in this paragraph)", and the phrase "the time of that departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the pre-departure reference date". machine translation, not official **第六項** 令第百七十条第三項第二号（国外転出をする場合の譲渡所得等の特例）に規定する財務省令で定める規定は、次に掲げる規定とする。 art-37-2/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-6 · https://japanlaw.org/l/340M50000040011/art-37-2/par-6 The provisions specified by Ministry of Finance Order as prescribed in Article 170, paragraph (3), item (ii) (Special Provisions on Capital Gains, etc. upon Departure from Japan) of the Order are the following provisions: machine translation, not official **一** 令第二百六十六条の二第十項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）において準用する法第百三十七条の三第九項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定 art-37-2/par-6/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-6/item-1 The provisions of Article 137-3, paragraph (9) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Act as applied mutatis mutandis pursuant to Article 266-2, paragraph (10) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. upon Departure from Japan Apply) of the Order; machine translation, not official **二** 令第二百六十六条の二第十一項において準用する法第百三十七条の三第十項において準用する同条第九項の規定 art-37-2/par-6/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-6/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-6/item-2 The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-2, paragraph (11) of the Order. machine translation, not official **第七項** 令第百七十条第三項第三号に規定する財務省令で定める規定は、次に掲げる規定とする。 art-37-2/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-7 · https://japanlaw.org/l/340M50000040011/art-37-2/par-7 The provisions specified by Ministry of Finance Order as prescribed in Article 170, paragraph (3), item (iii) of the Order are the following provisions: machine translation, not official **一** 令第二百六十六条の三第八項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）において準用する法第百三十七条の三第十項において準用する同条第九項の規定 art-37-2/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-7/item-1 The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-3, paragraph (8) (Tax Payment Grace Period When Special Provisions on Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Order; machine translation, not official **二** 令第二百六十六条の三第二十項において準用する法第百三十七条の三第九項の規定 art-37-2/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-7/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-7/item-2 The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 266-3, paragraph (20) of the Order; machine translation, not official **三** 令第二百六十六条の三第二十一項において準用する法第百三十七条の三第十項において準用する同条第九項の規定 art-37-2/par-7/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-7/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-7/item-3 The provisions of Article 137-3, paragraph (9) of the Act as applied mutatis mutandis pursuant to paragraph (10) of that Article, as applied mutatis mutandis pursuant to Article 266-3, paragraph (21) of the Order. machine translation, not official **第八項** 第二項の規定は、法第六十条の二第八項に規定する未決済信用取引等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若しくは損失の額に相当する金額、同項第二号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第三号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第二項中「当該国外転出の日」とあるのは、「その法第六十条の二第八項に規定する限定相続等に係る贈与の日又は相続の開始の日」と読み替えるものとする。 art-37-2/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-8 · https://japanlaw.org/l/340M50000040011/art-37-2/par-8 The provisions of paragraph (2) apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order by deeming that unsettled margin transactions, etc. prescribed in Article 60-2, paragraph (8) of the Act have been settled, the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order prescribed in item (ii) of that paragraph, and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order prescribed in item (iii) of that paragraph. In this case, the phrase "the day of that departure from Japan" in paragraph (2) is deemed to be replaced with "the date of the gift or the date of commencement of the succession pertaining to the limited succession, etc. prescribed in Article 60-2, paragraph (8) of the Act". machine translation, not official **第九項** 第四項の規定は、法第六十条の二第八項に規定する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若しくは損失の額に相当する金額、同項第五号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第六号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第四項第一号中「当該国外転出の日」とあるのは「その法第六十条の二第八項に規定する限定相続等（以下この項において「限定相続等」という。）に係る贈与の日又は相続の開始の日」と、同項第二号及び第三号中「国外転出の時」とあるのは「限定相続等の時」と、それぞれ読み替えるものとする。 art-37-2/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-9 · https://japanlaw.org/l/340M50000040011/art-37-2/par-9 The provisions of paragraph (4) apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order by deeming that unsettled derivatives transactions prescribed in Article 60-2, paragraph (8) of the Act have been settled, the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order prescribed in item (v) of that paragraph, and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order prescribed in item (vi) of that paragraph. In this case, the phrase "the day of that departure from Japan" in paragraph (4), item (i) is deemed to be replaced with "the date of the gift or the date of commencement of the succession pertaining to the limited succession, etc. prescribed in Article 60-2, paragraph (8) of the Act (hereinafter referred to as "limited succession, etc." in this paragraph)", and the phrase "the time of that departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the time of the limited succession, etc.", respectively. machine translation, not official **第十項** 第二項の規定は、法第六十条の二第十項第二号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第三号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第二項中「当該国外転出の日」とあるのは、「その法第六十条の二第十項に規定する五年を経過する日」と読み替えるものとする。 art-37-2/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-10 · https://japanlaw.org/l/340M50000040011/art-37-2/par-10 The provisions of paragraph (2) apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order prescribed in Article 60-2, paragraph (10), item (ii) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order prescribed in item (iii) of that paragraph. In this case, the phrase "the day of that departure from Japan" in paragraph (2) is deemed to be replaced with "the day on which the five years prescribed in Article 60-2, paragraph (10) of the Act elapse". machine translation, not official **第十一項** 第四項の規定は、法第六十条の二第十項第五号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第六号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、第四項第一号中「当該国外転出の日」とあるのは「その法第六十条の二第十項に規定する五年を経過する日（以下この項において「五年経過日」という。）」と、同項第二号及び第三号中「国外転出の時」とあるのは「五年経過日」と読み替えるものとする。 art-37-2/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-11 · https://japanlaw.org/l/340M50000040011/art-37-2/par-11 The provisions of paragraph (4) apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-2, paragraph (10), item (v) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (vi) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (4), item (i) is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-2, paragraph (10) of the Act (hereinafter referred to as the 'date five years have passed' in this paragraph)", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the date five years have passed". machine translation, not official --- ## Cites - art-37-2/par-1: 法第六十条の二第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2 - art-37-2/par-1: 第二十三条の四 → 所得税法施行規則 第二十三条の四 (Article 23-4), art-23-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23-4 · https://japanlaw.org/l/340M50000040011/art-23-4 - art-37-2/par-2: 法第六十条の二第二項第一号 → 所得税法 第六十条の二第二項第一号 (Article 60-2, paragraph (2), item (i)), art-60-2/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2/item-1 - art-37-2/par-2/item-1: 法第六十条の二第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2 - art-37-2/par-2/item-1: 次号 → 所得税法施行規則 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-2 - art-37-2/par-2/item-1: 同項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2 - art-37-2/par-2/item-1: 同条第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1 - art-37-2/par-2/item-1: この条 → 所得税法施行規則 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2 · https://japanlaw.org/l/340M50000040011/art-37-2 - art-37-2/par-2/item-1/sub-1: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16 - art-37-2/par-2/item-1/sub-2: 金融商品取引法第二条第八項第十号 → 金融商品取引法 第二条第八項第十号 (Article 2, paragraph (8), item (x)), art-2/par-8/item-10 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-10 · https://japanlaw.org/l/323AC0000000025/art-2/par-8/item-10 - art-37-2/par-2/item-1/sub-2: 同法第六十七条の十八第四号 → 金融商品取引法 第六十七条の十八第一項第四号 (Article 67-18, paragraph (1), item (iv)), art-67-18/par-1/item-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-67-18/par-1/item-4 · https://japanlaw.org/l/323AC0000000025/art-67-18/par-1/item-4 - art-37-2/par-2/item-1/sub-2: 同法第六十七条の十九 → 金融商品取引法 第六十七条の十九 (Article 67-19), art-67-19 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-67-19 · https://japanlaw.org/l/323AC0000000025/art-67-19 - art-37-2/par-3: 前項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2 - art-37-2/par-3: 法第六十条の二第二項第二号 → 所得税法 第六十条の二第二項第二号 (Article 60-2, paragraph (2), item (ii)), art-60-2/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-2/item-2 - art-37-2/par-4: 法第六十条の二第三項第一号 → 所得税法 第六十条の二第三項第一号 (Article 60-2, paragraph (3), item (i)), art-60-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3/item-1 - art-37-2/par-4/item-1: 金融商品取引法第二条第二十一項 → 金融商品取引法 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-21 · https://japanlaw.org/l/323AC0000000025/art-2/par-21 - art-37-2/par-4/item-1: 同条第二十三項 → 金融商品取引法 第二条第二十三項 (Article 2, paragraph (23)), art-2/par-23 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-23 · https://japanlaw.org/l/323AC0000000025/art-2/par-23 - art-37-2/par-4/item-1: この号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1 - art-37-2/par-4/item-1: 同条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16 - art-37-2/par-4/item-1: 同条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-8/item-3 - art-37-2/par-4/item-2: 金融商品取引法第二条第二十二項 → 金融商品取引法 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22 · https://japanlaw.org/l/323AC0000000025/art-2/par-22 - art-37-2/par-4/item-2: 同項第三号 → 金融商品取引法 第二条第二十二項第三号 (Article 2, paragraph (22), item (iii)), art-2/par-22/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-3 - art-37-2/par-4/item-2: 第四号 → 金融商品取引法 第二条第二十二項第四号 (Article 2, paragraph (22), item (iv)), art-2/par-22/item-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-4 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-4 - art-37-2/par-4/item-2: 第六号 → 金融商品取引法 第二条第二十二項第六号 (Article 2, paragraph (22), item (vi)), art-2/par-22/item-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-6 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-6 - art-37-2/par-4/item-2: この号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2 - art-37-2/par-4/item-2: 同条第十四項 → 金融商品取引法 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-14 · https://japanlaw.org/l/323AC0000000025/art-2/par-14 - art-37-2/par-4/item-2: 次号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 - art-37-2/par-4/item-3: 金融商品取引法第二条第二十二項 → 金融商品取引法 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22 · https://japanlaw.org/l/323AC0000000025/art-2/par-22 - art-37-2/par-4/item-3: 同項第三号 → 金融商品取引法 第二条第二十二項第三号 (Article 2, paragraph (22), item (iii)), art-2/par-22/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-3 - art-37-2/par-4/item-3: 第四号 → 金融商品取引法 第二条第二十二項第四号 (Article 2, paragraph (22), item (iv)), art-2/par-22/item-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-22/item-4 · https://japanlaw.org/l/323AC0000000025/art-2/par-22/item-4 - art-37-2/par-4/item-3: この号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 - art-37-2/par-4/item-4: 金融商品取引法第二条第二十項 → 金融商品取引法 第二条第二十項 (Article 2, paragraph (20)), art-2/par-20 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-20 · https://japanlaw.org/l/323AC0000000025/art-2/par-20 - art-37-2/par-4/item-4: 前三号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1 - art-37-2/par-4/item-4: 前三号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2 - art-37-2/par-4/item-4: 前三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 - art-37-2/par-5: 前項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4 - art-37-2/par-5: 法第六十条の二第三項第二号 → 所得税法 第六十条の二第三項第二号 (Article 60-2, paragraph (3), item (ii)), art-60-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-3/item-2 - art-37-2/par-5: 前項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1 - art-37-2/par-5: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2 - art-37-2/par-5: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 - art-37-2/par-6: 令第百七十条第三項第二号 → e-Gov law 340CO0000000096, 第百七十条第三項第二号 (Article 170, paragraph (3), item (ii)), art-170/par-3/item-2 — not held in this collection - art-37-2/par-6/item-1: 令第二百六十六条の二第十項 → e-Gov law 340CO0000000096, 第二百六十六条の二第十項 (Article 266-2, paragraph (10)), art-266-2/par-10 — not held in this collection - art-37-2/par-6/item-1: 法第百三十七条の三第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9 - art-37-2/par-6/item-2: 令第二百六十六条の二第十一項 → e-Gov law 340CO0000000096, 第二百六十六条の二第十一項 (Article 266-2, paragraph (11)), art-266-2/par-11 — not held in this collection - art-37-2/par-6/item-2: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/en/income-tax-act/art-137-3/par-10 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-10 - art-37-2/par-6/item-2: 同条第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9 - art-37-2/par-7: 令第百七十条第三項第三号 → e-Gov law 340CO0000000096, 第百七十条第三項第三号 (Article 170, paragraph (3), item (iii)), art-170/par-3/item-3 — not held in this collection - art-37-2/par-7/item-1: 令第二百六十六条の三第八項 → e-Gov law 340CO0000000096, 第二百六十六条の三第八項 (Article 266-3, paragraph (8)), art-266-3/par-8 — not held in this collection - art-37-2/par-7/item-1: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/en/income-tax-act/art-137-3/par-10 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-10 - art-37-2/par-7/item-1: 同条第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9 - art-37-2/par-7/item-2: 令第二百六十六条の三第二十項 → e-Gov law 340CO0000000096, 第二百六十六条の三第二十項 (Article 266-3, paragraph (20)), art-266-3/par-20 — not held in this collection - art-37-2/par-7/item-2: 法第百三十七条の三第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9 - art-37-2/par-7/item-3: 令第二百六十六条の三第二十一項 → e-Gov law 340CO0000000096, 第二百六十六条の三第二十一項 (Article 266-3, paragraph (21)), art-266-3/par-21 — not held in this collection - art-37-2/par-7/item-3: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/en/income-tax-act/art-137-3/par-10 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-10 - art-37-2/par-7/item-3: 同条第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/en/income-tax-act/art-137-3/par-9 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-9 - art-37-2/par-8: 第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2 - art-37-2/par-8: 法第六十条の二第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8 - art-37-2/par-8: 同項第二号 → 所得税法 第六十条の二第八項第二号 (Article 60-2, paragraph (8), item (ii)), art-60-2/par-8/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-2 - art-37-2/par-8: 同項第三号 → 所得税法 第六十条の二第八項第三号 (Article 60-2, paragraph (8), item (iii)), art-60-2/par-8/item-3 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-3 - art-37-2/par-9: 第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4 - art-37-2/par-9: 法第六十条の二第八項 → 所得税法 第六十条の二第八項 (Article 60-2, paragraph (8)), art-60-2/par-8 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8 - art-37-2/par-9: 同項第五号 → 所得税法 第六十条の二第八項第五号 (Article 60-2, paragraph (8), item (v)), art-60-2/par-8/item-5 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-5 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-5 - art-37-2/par-9: 同項第六号 → 所得税法 第六十条の二第八項第六号 (Article 60-2, paragraph (8), item (vi)), art-60-2/par-8/item-6 — https://japanlaw.org/en/income-tax-act/art-60-2/par-8/item-6 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-8/item-6 - art-37-2/par-9: 第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1 - art-37-2/par-9: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2 - art-37-2/par-9: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 - art-37-2/par-10: 第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2 - art-37-2/par-10: 法第六十条の二第十項第二号 → 所得税法 第六十条の二第十項第二号 (Article 60-2, paragraph (10), item (ii)), art-60-2/par-10/item-2 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-2 - art-37-2/par-10: 同項第三号 → 所得税法 第六十条の二第十項第三号 (Article 60-2, paragraph (10), item (iii)), art-60-2/par-10/item-3 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-3 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-3 - art-37-2/par-10: 法第六十条の二第十項 → 所得税法 第六十条の二第十項 (Article 60-2, paragraph (10)), art-60-2/par-10 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10 - art-37-2/par-11: 第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4 - art-37-2/par-11: 法第六十条の二第十項第五号 → 所得税法 第六十条の二第十項第五号 (Article 60-2, paragraph (10), item (v)), art-60-2/par-10/item-5 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-5 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-5 - art-37-2/par-11: 同項第六号 → 所得税法 第六十条の二第十項第六号 (Article 60-2, paragraph (10), item (vi)), art-60-2/par-10/item-6 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10/item-6 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10/item-6 - art-37-2/par-11: 第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1 - art-37-2/par-11: 法第六十条の二第十項 → 所得税法 第六十条の二第十項 (Article 60-2, paragraph (10)), art-60-2/par-10 — https://japanlaw.org/en/income-tax-act/art-60-2/par-10 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-10 - art-37-2/par-11: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2 - art-37-2/par-11: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第三十七条の二第二項第一号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-1 - 所得税法施行規則 第三十七条の二第三項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-3 - 所得税法施行規則 第三十七条の二第四項第一号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1 - 所得税法施行規則 第三十七条の二第四項第二号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2 - 所得税法施行規則 第三十七条の二第四項第三号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3 - 所得税法施行規則 第三十七条の二第四項第四号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-4/item-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-4 - 所得税法施行規則 第三十七条の二第五項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-5 · https://japanlaw.org/l/340M50000040011/art-37-2/par-5 - 所得税法施行規則 第三十七条の二第八項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-8 · https://japanlaw.org/l/340M50000040011/art-37-2/par-8 - 所得税法施行規則 第三十七条の二第九項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-9 · https://japanlaw.org/l/340M50000040011/art-37-2/par-9 - 所得税法施行規則 第三十七条の二第十項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-10 · https://japanlaw.org/l/340M50000040011/art-37-2/par-10 - 所得税法施行規則 第三十七条の二第十一項（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-2/par-11 · https://japanlaw.org/l/340M50000040011/art-37-2/par-11 - 所得税法施行規則 第三十七条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-3/par-1 · https://japanlaw.org/l/340M50000040011/art-37-3/par-1 - 所得税法施行規則 第三十七条の三第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-3/par-2 · https://japanlaw.org/l/340M50000040011/art-37-3/par-2 - 所得税法施行規則 第三十七条の三第三項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-3/par-3 · https://japanlaw.org/l/340M50000040011/art-37-3/par-3 - 所得税法施行規則 第三十七条の三第四項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-37-3/par-4 · https://japanlaw.org/l/340M50000040011/art-37-3/par-4 --- ## 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-20261027T143811-024, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-025, 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