# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（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・負債の換算等に関する経過措置） — address `suppl-4182-124/art-12` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-12 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十二条（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・負債の換算等に関する経過措置） — Transitional Measures Concerning the Conversion, etc. of Foreign Currency-Denominated Assets and Liabilities for Which the Yen Equivalent of the Foreign Currency at the Time of Their Arising Was Fixed by a Foreign Exchange Futures Contract caption: machine translation, not official suppl-4182-124/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-12 **第一項** 個人が、施行日前に新令第百六十七条の六第一項（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）に規定する外貨建資産・負債の取得又は発生の基因となる外貨建取引（新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。次項において同じ。）に伴って支払い、又は受け取る外国通貨の金額の円換算額（新法第五十七条の三第一項に規定する円換算額をいう。次項において同じ。）を確定させる新令第百六十七条の六第一項に規定する先物外国為替契約を締結し、かつ、施行日の前日までに当該先物外国為替契約の履行等による決済をしていない場合において、施行日以後に当該外国通貨の支払又は受取を行うときは、当該先物外国為替契約及び当該外国通貨に係る同項の規定の適用については、当該先物外国為替契約は施行日において締結したものとみなす。 suppl-4182-124/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-1 Where an individual has, before the Effective Date, concluded a foreign exchange futures contract prescribed in Article 167-6, paragraph (1) (Conversion, etc. of Foreign Currency-Denominated Assets and Liabilities for Which the Yen Equivalent of the Foreign Currency at the Time of Their Arising Was Fixed by a Foreign Exchange Futures Contract) of the New Order that fixes the yen equivalent (meaning the yen equivalent prescribed in Article 57-3, paragraph (1) of the New Act; the same applies in the following paragraph) of the amount of foreign currency to be paid or received in connection with 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 New Act; the same applies in the following paragraph) that gives rise to the acquisition or arising of the foreign currency-denominated assets and liabilities prescribed in Article 167-6, paragraph (1) of the New Order, and has not settled that foreign exchange futures contract by performance, etc. by the day before the Effective Date, and the individual pays or receives that foreign currency on or after the Effective Date, for the purpose of applying the provisions of Article 167-6, paragraph (1) of the New Order to that foreign exchange futures contract and that foreign currency, that foreign exchange futures contract is deemed to have been concluded on the Effective Date. machine translation, not official **第二項** 個人が、施行日前に新法第五十七条の三第二項に規定する資産又は負債の金額の円換算額を確定させる同項に規定する先物外国為替契約等を締結し、かつ、施行日の前日までに当該先物外国為替契約等の履行等による決済をしていない場合において、施行日以後に当該資産又は負債の取得又は発生の基因となる外貨建取引を行うときは、当該先物外国為替契約等及び当該資産又は負債に係る同項の規定の適用については、当該先物外国為替契約等は施行日において締結したものとみなす。 suppl-4182-124/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-2 Where an individual has, before the Effective Date, concluded a foreign exchange futures contract or similar contract prescribed in Article 57-3, paragraph (2) of the New Act that fixes the yen equivalent of the amount of an asset or liability prescribed in that paragraph, and has not settled that foreign exchange futures contract or similar contract by performance, etc. by the day before the Effective Date, and the individual conducts, on or after the Effective Date, a transaction in a foreign currency that gives rise to the acquisition or arising of that asset or liability, for the purpose of applying the provisions of Article 57-3, paragraph (2) of the New Act to that foreign exchange futures contract or similar contract and that asset or liability, that foreign exchange futures contract or similar contract is deemed to have been concluded on the Effective Date. machine translation, not official --- ## Cites - suppl-4182-124/art-12/par-1: 新令第百六十七条の六第一項 → 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/art-167-6/par-1 - suppl-4182-124/art-12/par-1: 新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) - suppl-4182-124/art-12/par-1: 次項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4182-124/art-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-2 - suppl-4182-124/art-12/par-2: 新法第五十七条の三第二項 → 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十二条第一項（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・負債の換算等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T173921-119, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-120, 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