# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第四節の二 (Part 2, Chapter 1, Section 4-2)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第四節の二 (Part 2, Chapter 1, Section 4-2) — address `pt-2/ch-1/sec-4-2`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/pt-2/ch-1/sec-4-2
- Every provision below carries its address and its place on this text's page 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
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They are never merged and never substituted for one another.
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machine translation.
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## 第四節の二 外貨建取引の換算 — Section 4-2 Conversion of Transactions in a Foreign Currency
heading: machine translation, not official
pt-2/ch-1/sec-4-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4-2
### 第百六十七条の六（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） — Conversion, etc. of Foreign Currency-Denominated Assets and Liabilities Whose Yen Equivalent of Foreign Currency at the Time of Occurrence Is Fixed by a Foreign Exchange Futures Contract
caption: machine translation, not official
art-167-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4-2#art-167-6
**第一項** 不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行う居住者が、外貨建資産・負債（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。以下この項において同じ。）によつて取得し、又は発生する資産若しくは負債をいい、同条第二項の規定の適用を受ける資産又は負債を除く。以下この項において同じ。）の取得又は発生の基因となる外貨建取引に伴つて支払い、又は受け取る外国通貨の金額の円換算額（同条第一項に規定する円換算額をいう。以下この項において同じ。）を先物外国為替契約（外貨建取引に伴つて受け取り、又は支払う外国通貨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。以下この項において同じ。）により確定させ、かつ、その先物外国為替契約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その者の当該業務に係る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には、その外貨建資産・負債については、その円換算額をもつて、同条第一項の規定により換算した金額として、その者の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額を計算するものとする。
art-167-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4-2#art-167-6/par-1
Where a Resident who carries on operations that give rise to real property income, business income, timber income, or miscellaneous income fixes the yen equivalent of the amount of foreign currency to be paid or received in connection with a transaction in a foreign currency that gives rise to the acquisition or occurrence of foreign currency-denominated assets and liabilities (meaning assets or liabilities acquired or arising through 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 hereinafter in this paragraph), and excluding assets or liabilities to which the provisions of paragraph (2) of that Article apply; the same applies hereinafter in this paragraph), that yen equivalent meaning the yen equivalent prescribed in paragraph (1) of that Article (the same applies hereinafter in this paragraph), by a foreign exchange futures contract (meaning a contract specified by Ministry of Finance Order as a contract that fixes the yen equivalent of an amount of foreign currency to be received or paid in connection with a transaction in a foreign currency; the same applies hereinafter in this paragraph), and records that fact, on the date of conclusion of that foreign exchange futures contract, in the books and documents pertaining to those operations of that Resident or in other documents specified by Ministry of Finance Order, in accordance with Ministry of Finance Order, the amount of real property income, amount of business income, amount of timber income, or amount of miscellaneous income of that Resident for each year is to be calculated, for those foreign currency-denominated assets and liabilities, using that yen equivalent as the amount converted pursuant to the provisions of paragraph (1) of that Article.
machine translation, not official
**第二項** 外国通貨で表示された預貯金を受け入れる銀行その他の金融機関（以下この項において「金融機関」という。）を相手方とする当該預貯金に関する契約に基づき預入が行われる当該預貯金の元本に係る金銭により引き続き同一の金融機関に同一の外国通貨で行われる預貯金の預入は、法第五十七条の三第一項に規定する外貨建取引に該当しないものとする。
art-167-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4-2#art-167-6/par-2
A placement of Deposits and Savings made continuously with the same financial institution in the same foreign currency, using money pertaining to the principal of Deposits and Savings placed under a contract concerning those Deposits and Savings whose counterparty is a bank or other financial institution that accepts Deposits and Savings denominated in a foreign currency (hereinafter in this paragraph referred to as "financial institution"), is not to be regarded as falling under a transaction in a foreign currency prescribed in Article 57-3, paragraph (1) of the Act.
machine translation, not official
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## Cites
- art-167-6/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/ja/income-tax-act/art-57-3/par-1 (e-Gov law ID 340AC0000000033)
- art-167-6/par-1: この項 → 所得税法施行令 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4-2#art-167-6/par-1
- art-167-6/par-1: 同条第二項 → 所得税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-57-3/par-2 (e-Gov law ID 340AC0000000033)
- art-167-6/par-2: この項 → 所得税法施行令 第百六十七条の六第二項 (Article 167-6, paragraph (2)), art-167-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4-2#art-167-6/par-2
- art-167-6/par-2: 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/ja/income-tax-act/art-57-3/par-1 (e-Gov law ID 340AC0000000033)
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-055, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-055, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06