# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条の八 (Article 36-8)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第三十六条の八 (Article 36-8)（外貨建資産等の決済時の円換算額を確定させる先物外国為替契約等） — address `art-36-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-36-8
- 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.

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### 第三十六条の八（外貨建資産等の決済時の円換算額を確定させる先物外国為替契約等） — Foreign Exchange Futures Contracts or Similar Contracts That Fix the Yen Equivalent at the Time of Settlement of Assets in a Foreign Currency, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-36-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8 · https://japanlaw.org/l/340M50000040011/art-36-8</sup>

    **第一項**  法第五十七条の三第二項（先物外国為替契約等により円換算額を確定させた外貨建取引の換算）に規定する財務省令で定める契約は、先物外国為替取引に係る契約のうち同項に規定する資産若しくは負債の決済によつて受け取り、若しくは支払う外国通貨の金額の円換算額を確定させる契約（第二号において「先物外国為替契約」という。）又は金融商品取引法第二条第二十項（定義）に規定するデリバティブ取引に係る契約のうちその取引の当事者が元本及び利息として定めた外国通貨の金額についてその当事者間で取り決めた外国為替の売買相場に基づき金銭の支払を相互に約する取引に係る契約（次に掲げるいずれかの要件を満たすものに限る。）とする。
    <sup>art-36-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1</sup>
    The contracts specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) (Conversion of Transactions in a Foreign Currency Whose Yen Equivalent Is Fixed by Foreign Exchange Futures Contract or Similar Contract) of the Act are, among contracts pertaining to foreign exchange futures transactions, contracts that fix the yen equivalent of the amount of foreign currency to be received or paid upon settlement of the assets or liabilities prescribed in that paragraph (referred to as "foreign exchange futures contract" in item (ii)), or, among contracts pertaining to derivatives transactions prescribed in Article 2, paragraph (20) (Definitions) of the Financial Instruments and Exchange Act, contracts pertaining to transactions in which the parties to the transaction promise each other payment of monies based on the foreign exchange rate agreed between those parties, for the amount of foreign currency that the parties have determined as principal and interest (limited to those satisfying any of the following requirements).
    <sup>machine translation, not official</sup>

      **一**  その契約の締結に伴つて支払い、又は受け取ることとなる外貨元本額（その取引の当事者がその取引の元本として定めた外国通貨の金額をいう。以下この項において同じ。）の円換算額が満了時円換算額（その契約の期間の満了に伴つて受け取り、又は支払うこととなる外貨元本額の円換算額をいう。次号において同じ。）と同額となつていること。
      <sup>art-36-8/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1/item-1</sup>
      The yen equivalent of the foreign currency principal amount (meaning the amount of foreign currency that the parties to the transaction have determined as the principal of the transaction; the same applies hereinafter in this paragraph) to be paid or received in connection with the conclusion of the contract is the same amount as the yen equivalent at expiry (meaning the yen equivalent of the foreign currency principal amount to be received or paid upon expiry of the period of the contract; the same applies in the following item);
      <sup>machine translation, not official</sup>

      **二**  その契約に係る満了時円換算額がその契約の期間の満了の日を外国為替の売買の日とする先物外国為替契約に係る外国為替の売買相場により外貨元本額を円換算額に換算した金額に相当する金額となつていること。
      <sup>art-36-8/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1/item-2</sup>
      The yen equivalent at expiry pertaining to the contract is an amount equivalent to the amount obtained by converting the foreign currency principal amount into a yen equivalent at the foreign exchange rate pertaining to the foreign exchange futures contract in which the last day of the period of the contract is the date of sale and purchase of the foreign exchange.
      <sup>machine translation, not official</sup>

    **第二項**  法第五十七条の三第二項に規定する財務省令で定めるところにより帳簿書類その他の財務省令で定める書類に記載したときは、同項に規定する資産若しくは負債の取得若しくは発生に関する次項に規定する書類に同条第二項の規定に該当する旨、同項に規定する先物外国為替契約等（以下この条において「先物外国為替契約等」という。）の契約金額、締結の日、履行の日その他参考となるべき事項を記載し、又はその先物外国為替契約等の締結に関する次項に規定する書類に法第五十七条の三第二項の規定に該当する旨、その外貨建取引の種類及びその金額その他参考となるべき事項を記載したときとする。
    <sup>art-36-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-2 · https://japanlaw.org/l/340M50000040011/art-36-8/par-2</sup>
    The case where, as specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) of the Act, matters are recorded in books and documents or other documents specified by Ministry of Finance Order is a case where, in the documents prescribed in the following paragraph relating to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act, the fact that they fall under the provisions of Article 57-3, paragraph (2) of the Act and the contract amount, date of conclusion, date of performance and other matters for reference of the foreign exchange futures contract or similar contract prescribed in Article 57-3, paragraph (2) of the Act (hereinafter referred to as "foreign exchange futures contract or similar contract" in this Article) are recorded, or, in the documents prescribed in the following paragraph relating to the conclusion of that foreign exchange futures contract or similar contract, the fact that it falls under the provisions of Article 57-3, paragraph (2) of the Act and the type and amount of the transaction in a foreign currency and other matters for reference are recorded.
    <sup>machine translation, not official</sup>

    **第三項**  法第五十七条の三第二項に規定する帳簿書類その他の財務省令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定める書類とする。
    <sup>art-36-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-3 · https://japanlaw.org/l/340M50000040011/art-36-8/par-3</sup>
    The books and documents or other documents specified by Ministry of Finance Order as prescribed in Article 57-3, paragraph (2) of the Act are the documents specified in each of the following items for the categories of persons listed in those items.
    <sup>machine translation, not official</sup>

      **一**  不動産所得、事業所得又は山林所得を生ずべき業務を行う居住者　その者の当該業務に係る法第五十七条の三第二項に規定する資産若しくは負債の取得若しくは発生に関する帳簿書類又は先物外国為替契約等の締結に関する帳簿書類
      <sup>art-36-8/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-36-8/par-3/item-1</sup>
      A Resident who carries on business that generates real property income, business income or timber income: books and documents pertaining to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act relating to that business of that person, or books and documents pertaining to the conclusion of foreign exchange futures contracts or similar contracts;
      <sup>machine translation, not official</sup>

      **二**  雑所得を生ずべき業務を行う居住者　その者の当該業務に係る法第五十七条の三第二項に規定する資産若しくは負債の取得若しくは発生に関する書類又は先物外国為替契約等の締結に関する書類
      <sup>art-36-8/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-36-8/par-3/item-2</sup>
      A Resident who carries on business that generates miscellaneous income: documents pertaining to the acquisition or occurrence of the assets or liabilities prescribed in Article 57-3, paragraph (2) of the Act relating to that business of that person, or documents pertaining to the conclusion of foreign exchange futures contracts or similar contracts.
      <sup>machine translation, not official</sup>

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## Cites
- art-36-8/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-1: 第二号 → 所得税法施行規則 第三十六条の八第一項第二号 (Article 36-8, paragraph (1), item (ii)), art-36-8/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1/item-2
- art-36-8/par-1: 金融商品取引法第二条第二十項 → 金融商品取引法 第二条第二十項 (Article 2, paragraph (20)), art-2/par-20 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-20 · https://japanlaw.org/l/323AC0000000025/art-2/par-20
- art-36-8/par-1/item-1: この項 → 所得税法施行規則 第三十六条の八第一項 (Article 36-8, paragraph (1)), art-36-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1
- art-36-8/par-1/item-1: 次号 → 所得税法施行規則 第三十六条の八第一項第二号 (Article 36-8, paragraph (1), item (ii)), art-36-8/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1/item-2
- art-36-8/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-2: 次項 → 所得税法施行規則 第三十六条の八第三項 (Article 36-8, paragraph (3)), art-36-8/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-3 · https://japanlaw.org/l/340M50000040011/art-36-8/par-3
- art-36-8/par-2: この条 → 所得税法施行規則 第三十六条の八 (Article 36-8), art-36-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8 · https://japanlaw.org/l/340M50000040011/art-36-8
- art-36-8/par-3: 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 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-3/item-1: 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 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2
- art-36-8/par-3/item-2: 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 · https://japanlaw.org/l/340AC0000000033/art-57-3/par-2

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第三十六条の七第一項（外貨建資産・負債の発生時の外国通貨の円換算額を確定させる先物外国為替契約） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-7/par-1 · https://japanlaw.org/l/340M50000040011/art-36-7/par-1
- 所得税法施行規則 第三十六条の八第一項（外貨建資産等の決済時の円換算額を確定させる先物外国為替契約等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1
- 所得税法施行規則 第三十六条の八第一項第一号（外貨建資産等の決済時の円換算額を確定させる先物外国為替契約等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-36-8/par-1/item-1
- 所得税法施行規則 第三十六条の八第二項（外貨建資産等の決済時の円換算額を確定させる先物外国為替契約等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-8/par-2 · https://japanlaw.org/l/340M50000040011/art-36-8/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-023, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27