# 法人税法 / Corporation Tax Act — 第六十一条の八 (Article 61-8) - 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: 第六十一条の八 (Article 61-8)（外貨建取引の換算） — address `art-61-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-61-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-61-8 - 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. --- ### 第六十一条の八（外貨建取引の換算） — (Conversion of Transactions in a Foreign Currency) caption: Ministry of Justice translation — Japanese Law Translation Database System art-61-8 · https://japanlaw.org/ja/corporation-tax-act/art-61-8 · https://japanlaw.org/l/340AC0000000034/art-61-8 **第一項** 内国法人が外貨建取引（外国通貨で支払が行われる資産の販売及び購入、役務の提供、金銭の貸付け及び借入れ、剰余金の配当その他の取引をいう。以下この目において同じ。）を行つた場合には、当該外貨建取引の金額の円換算額（外国通貨で表示された金額を本邦通貨表示の金額に換算した金額をいう。以下この目において同じ。）は、当該外貨建取引を行つた時における外国為替の売買相場により換算した金額とする。 art-61-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-1 In the case where a domestic corporation has conducted transactions in a foreign currency (meaning the buying and selling of assets, provision of services, lending and borrowing of monies, payments of dividend of surplus or other transactions whose payment is made in a foreign currency; hereinafter the same applies in this Division), the amount in Japanese yen (meaning the amount of that foreign currency converted into Japanese yen; hereinafter the same applies in this Division) of the transactions in a foreign currency is to be the amount converted at the foreign exchange rate as of the time when the transactions in a foreign currency were conducted. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 内国法人が先物外国為替契約等（外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させる契約として財務省令で定めるものをいう。以下この目において同じ。）により外貨建取引（第六十一条第三項（短期売買商品等の譲渡損益及び時価評価損益）に規定する短期売買商品等又は第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券の取得及び譲渡を除く。次項において同じ。）によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させた場合において、当該先物外国為替契約等の締結の日においてその旨を財務省令で定めるところにより帳簿書類に記載したときは、当該資産又は負債については、当該円換算額をもつて、前項の規定により換算した金額とする。 art-61-8/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-2 In the case where a domestic corporation has determined the amount in Japanese yen of the assets or liabilities that have been acquired or have arisen from transactions in a foreign currency (excluding the acquisition and transfer of commodities, etc. for short-term trading as prescribed in Article 61, paragraph (3) (Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading) or securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling in Gross Profits or Deductible Expenses); the same applies in the following paragraph) under a foreign exchange futures contract, etc. (meaning a contract as specified by Ministry of Finance Order to be a contract which determines the amount in Japanese yen of the assets or liabilities to be acquired or which will arise from transactions in a foreign currency; hereinafter the same applies in this Division), when the domestic corporation stated, in books and documents, to the effect, as specified by Ministry of Finance Order, as of the day on which the foreign exchange futures contract, etc. was concluded, the amount in Japanese yen of the assets or liabilities is to be the amount converted pursuant to the provisions of the preceding paragraph. machine translation, not official **第三項** 内国法人が、適格合併等により被合併法人等から外貨建取引によつて取得し、又は発生する資産又は負債の金額の円換算額を確定させるために当該被合併法人等が行つた先物外国為替契約等の移転を受け、かつ、当該適格合併等により当該外貨建取引（当該先物外国為替契約等によりその金額の円換算額を確定させようとする当該資産又は負債の取得又は発生の基因となるものに限る。）を当該内国法人が行うこととなつた場合において、当該被合併法人等が当該先物外国為替契約等につきその締結の日において前項に規定する旨を同項に規定する財務省令で定めるところにより帳簿書類に記載していたときは、当該適格合併等の日の属する事業年度以後の各事業年度におけるこの条の規定の適用については、当該内国法人が当該資産又は負債の金額の円換算額を確定させるために当該先物外国為替契約等を締結し、かつ、当該記載をしていたものとみなす。 art-61-8/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-3 In the case where a domestic corporation has received, as a result of a qualified merger, etc., from an acquired corporation, etc., the transfer of a foreign exchange futures contract, etc. that the acquired corporation, etc. concluded so as to determine the amount in Japanese yen of the assets or liabilities to be acquired or which will arise from transactions in a foreign currency, and has come to conduct the transactions in a foreign currency (limited to transactions causing the acquisition or occurrence of the assets or liabilities whose amount in Japanese yen is to be determined under the foreign exchange futures contract, etc.) as a result of the qualified merger, etc., when the acquired corporation, etc. stated, in books and documents, to the effect prescribed in the preceding paragraph, regarding the foreign exchange futures contract, etc., as specified by Ministry of Finance Order as prescribed in the paragraph, as of the day on which the contract, etc. was concluded, with regard to the application of the provisions of this Article in each business year on or after the business year containing the date of the qualified merger, etc., it is deemed that the domestic corporation has concluded the foreign exchange futures contract, etc. and has made the entry so as to determine the amount in Japanese yen of the assets or liabilities. machine translation, not official **第四項** 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-61-8/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-4 Necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-61-8/par-2: 前項 → 法人税法 第六十一条の八第一項 (Article 61-8, paragraph (1)), art-61-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-1 - art-61-8/par-2: 第六十一条第三項 → 法人税法 第六十一条第三項 (Article 61, paragraph (3)), art-61/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-61/par-3 · https://japanlaw.org/l/340AC0000000034/art-61/par-3 - art-61-8/par-2: 次項 → 法人税法 第六十一条の八第三項 (Article 61-8, paragraph (3)), art-61-8/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-3 - art-61-8/par-2: 第六十一条の三第一項第一号 → 法人税法 第六十一条の三第一項第一号 (Article 61-3, paragraph (1), item (i)), art-61-3/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-61-3/par-1/item-1 - art-61-8/par-3: 前項 → 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/ja/corporation-tax-act/art-61-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-2 - art-61-8/par-3: この条 → 法人税法 第六十一条の八 (Article 61-8), art-61-8 — https://japanlaw.org/ja/corporation-tax-act/art-61-8 · https://japanlaw.org/l/340AC0000000034/art-61-8 - art-61-8/par-4: 前三項 → 法人税法 第六十一条の八第一項 (Article 61-8, paragraph (1)), art-61-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-1 - art-61-8/par-4: 前三項 → 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/ja/corporation-tax-act/art-61-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-2 - art-61-8/par-4: 前三項 → 法人税法 第六十一条の八第三項 (Article 61-8, paragraph (3)), art-61-8/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 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/ja/corporation-tax-act/art-61-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-5/par-1 - 法人税法 第六十一条の六第一項第一号（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/ja/corporation-tax-act/art-61-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-1/item-1 - 法人税法 第六十一条の六第三項（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/ja/corporation-tax-act/art-61-6/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-3 - 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/ja/corporation-tax-act/art-61-6/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-6/par-4 - 法人税法 第六十一条の七第一項（時価ヘッジ処理による売買目的外有価証券の評価益又は評価損の計上） — https://japanlaw.org/ja/corporation-tax-act/art-61-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-7/par-1 - 法人税法 第六十一条の八第二項（外貨建取引の換算） — https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-2 - 法人税法 第六十一条の八第三項（外貨建取引の換算） — https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-3 - 法人税法 第六十一条の八第四項（外貨建取引の換算） — https://japanlaw.org/ja/corporation-tax-act/art-61-8/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-8/par-4 - 法人税法 第六十一条の九第一項第一号イ（外貨建資産等の期末換算差益又は期末換算差損の益金又は損金算入等） — https://japanlaw.org/ja/corporation-tax-act/art-61-9/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/art-61-9/par-1/item-1/sub-1 - 法人税法 第六十一条の九第一項第一号ロ（外貨建資産等の期末換算差益又は期末換算差損の益金又は損金算入等） — https://japanlaw.org/ja/corporation-tax-act/art-61-9/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/art-61-9/par-1/item-1/sub-2 - 法人税法 第六十一条の十第一項（為替予約差額の配分） — https://japanlaw.org/ja/corporation-tax-act/art-61-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-10/par-1 - 法人税法 第六十一条の十第二項（為替予約差額の配分） — https://japanlaw.org/ja/corporation-tax-act/art-61-10/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-10/par-2 - 法人税法 第六十一条の十第四項（為替予約差額の配分） — https://japanlaw.org/ja/corporation-tax-act/art-61-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-61-10/par-4 - 法人税法 附則第十九条第三項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-19/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-19/par-3 --- ## 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