# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十五の二 (Article 41-15-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第四十一条の十五の二 (Article 41-15-2)（先物取引の差金等決済に係る支払調書の特例） — address `art-41-15-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-15-2 - 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. --- ### 第四十一条の十五の二（先物取引の差金等決済に係る支払調書の特例） — Special Provisions on Payment Reports Pertaining to Settlement of Futures Transactions caption: machine translation, not official art-41-15-2 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-2 **第一項** 所得税法第二百二十五条第一項第十三号に掲げる者は、財務省令で定めるところにより、同号に規定する先物取引（金融商品取引法第二条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済（以下この条において「先物取引の差金等決済」という。）に関する調書を同一の居住者又は恒久的施設を有する非居住者に対する一回の先物取引の差金等決済ごとに作成する場合には、同項の規定にかかわらず、当該調書をその先物取引の差金等決済があつた日の属する月の翌月末日までに税務署長に提出しなければならない。 art-41-15-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-2/par-1 Where a person listed in Article 225, paragraph (1), item (xiii) of the Income Tax Act prepares, pursuant to the provisions of Order of the Ministry of Finance, the record concerning the cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (hereinafter referred to in this Article as the "settlement of futures transactions") of futures transactions prescribed in that item (excluding those pertaining to crypto assets, etc. listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) for each single settlement of futures transactions for the same resident or nonresident who has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the record to the district director by the last day of the month following the month that includes the day on which the settlement of futures transactions took place. machine translation, not official --- ## Cites - art-41-15-2/par-1: 金融商品取引法第二条第二十四項第三号の二 → e-Gov law 323AC0000000025, 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — not held in this collection - art-41-15-2/par-1: 同法第二十九条の二第一項第九号 → e-Gov law 323AC0000000025, 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — not held in this collection - art-41-15-2/par-1: 同項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - art-41-15-2/par-1: 所得税法第二百二十五条第一項第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-13 - art-41-15-2/par-1: この条 → 租税特別措置法 第四十一条の十五の二 (Article 41-15-2), art-41-15-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十一条の十五の二第一項（先物取引の差金等決済に係る支払調書の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-2/par-1 - 租税特別措置法 附則第七十三条第一項（先物取引の差金等決済に係る支払調書の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-088, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07