# 金融商品取引法 / Financial Instruments and Exchange Act — 第七十九条の五十八 (Article 79-58) - Law: 金融商品取引法 (Financial Instruments and Exchange Act), 昭和二十三年法律第二十五号 - English title "Financial Instruments and Exchange 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: 第七十九条の五十八 (Article 79-58)（所得税法等の適用） — address `art-79-58` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-79-58 - 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. --- ### 第七十九条の五十八（所得税法等の適用） — (Application of the Income Tax Act) caption: Ministry of Justice translation — Japanese Law Translation Database System art-79-58 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58 · https://japanlaw.org/l/323AC0000000025/art-79-58 **第一項** 一般顧客である個人が、認定金融商品取引業者に対して有する補償対象債権（有価証券に係るものに限る。以下この項において同じ。）に係る第七十九条の五十六第一項の支払を受けたときは、その支払を受けた時に、その支払を受けた金額により、当該個人から当該支払をした基金に対し当該支払に係る補償対象債権（当該補償対象債権のうち当該支払をしたことにより当該基金が取得した部分に限る。）に係る有価証券の譲渡があつたものとみなして、所得税法（昭和四十年法律第三十三号）その他の所得税に関する法令の規定を適用する。 art-79-58/par-1 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-58/par-1 If a general customer is an individual and that individual receives a payment set forth in Article 79-56, paragraph (1) on a claim to be compensated that the individual holds against a distressed financial instruments business operator (limited to a claim involving securities; hereinafter the same applies in this paragraph), the securities under the claim to be compensated that is connected with that payment (limited to the part of the claim to be compensated that the fund acquires based on that payment) are deemed to transfer from the individual to the fund that makes the payment, based on the amount of payment that the individual receives and at the time the individual receives that payment, and the provisions of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations concerning income tax apply. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）第四条の二及び第四条の三の規定の特例の適用に関し必要な事項は、政令で定める。 art-79-58/par-2 · https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-58/par-2 Necessary particulars for the application of the special provisions to Article 4-2 and Article 4-3 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in a case to which the provisions of the preceding paragraph are applicable are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-79-58/par-1: この項 → 金融商品取引法 第七十九条の五十八第一項 (Article 79-58, paragraph (1)), art-79-58/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-58/par-1 - art-79-58/par-1: 第七十九条の五十六第一項 → 金融商品取引法 第七十九条の五十六第一項 (Article 79-56, paragraph (1)), art-79-56/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-56/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-56/par-1 - art-79-58/par-2: 前項 → 金融商品取引法 第七十九条の五十八第一項 (Article 79-58, paragraph (1)), art-79-58/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-58/par-1 - art-79-58/par-2: 租税特別措置法（昭和三十二年法律第二十六号）第四条の二 → 租税特別措置法 第四条の二 (Article 4-2), art-4-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-2 · https://japanlaw.org/l/332AC0000000026/art-4-2 - art-79-58/par-2: 第四条の三 → 租税特別措置法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3 · https://japanlaw.org/l/332AC0000000026/art-4-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第七十九条の二十八第二項（脱退等） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-28/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-28/par-2 - 金融商品取引法 第七十九条の五十八第一項（所得税法等の適用） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58/par-1 · https://japanlaw.org/l/323AC0000000025/art-79-58/par-1 - 金融商品取引法 第七十九条の五十八第二項（所得税法等の適用） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-79-58/par-2 · https://japanlaw.org/l/323AC0000000025/art-79-58/par-2 - 金融商品取引法 附則第九十三条第一項 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4181-65/art-93/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-93/par-1 - 金融商品取引法 附則第四条第一項（委託者保護基金に関する経過措置） — https://japanlaw.org/ja/financial-instruments-and-exchange-act/suppl-4241-86/art-4/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4241-86/art-4/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 金融商品取引法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/323AC0000000025/20260812_508AC0000000064), retrieved 2026-10-22 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Financial Instruments and Exchange Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4633/tb), retrieved 2026-10-22 - This site's parser, version 212 — 金融商品取引法 — structure, counts, cross-references and defined terms, computed 2026-10-22