法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(先物取引の差金等決済をする者の告知)
第二百二十四条の五  先物取引の差金等決済をする者（法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものを除く。）は、政令で定めるところにより、その差金等決済をする日までに、その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、財務省令で定める場所。以下この項において同じ。）を、その差金等決済に係る先物取引の次の各号に掲げる場合の区分に応じ当該各号に定める者（以下この項において「商品取引員等」という。）に告知しなければならない。この場合において、当該先物取引の差金等決済をする者は、政令で定めるところにより、当該商品取引員等にその者の住民票の写し、法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該商品取引員等は、政令で定めるところにより、当該告知された氏名又は名称及び住所を当該書類により確認しなければならないものとする。

Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract
Article 224-5  The person paying the difference or otherwise settling a futures contract (other than a corporation as set forth in Appended Table I of the Corporation Tax Act (Table of Public Corporations) or any other person prescribed by Cabinet Order) must notify the person (hereinafter referred to as the "futures commission merchant or similar party" in this paragraph) that each of the following items prescribes for the category of case set forth in the item as regards the futures contract that the person pays the difference in or otherwise settles, of the name and domicile thereof (or of the place prescribed by Ministry of Finance Order, if the person has no domicile in Japan; hereinafter the same applies in this paragraph) by the day on which the person pays the difference or otherwise settles the contract, pursuant to Cabinet Order. In such a case, the person paying the difference or otherwise settling the futures contract must present a copy of the residence certificate or certificate of registered information thereof and any other document prescribed by Cabinet Order to the futures commission merchant or similar party, pursuant to Cabinet Order, and the futures commission merchant or similar party must verify the name and domicile of which the party has been notified against those documents, pursuant to Cabinet Order:一  委託により商品先物取引（商品取引所法（昭和二十五年法律第二百三十九号）第二条第八項（定義）に規定する先物取引（同条第九項に規定する商品市場において行われる同条第十項第一号ホに掲げる取引を含む。）をいう。以下この条において同じ。）をした場合当該商品先物取引の委託を受けた同法第二条第十八項に規定する商品取引員（以下この号において「商品取引員」という。）の営業所その他これに準ずるもの（以下この号において「営業所等」という。）の長（商品先物取引の委託の取次ぎにより当該商品取引員に当該商品先物取引の委託をした場合にあつては、当該委託の取次ぎを引き受けた商品取引員の営業所等の長）(i)  if the person has traded a commodity futures contract (meaning a futures transaction as prescribed in Article 2, paragraph (8) (Definitions) of the Commodity Exchange Act (Act No. 239 of 1950) (including one set forth in paragraph (10), item (i), (e) of that Article made on a commodity market as prescribed in paragraph (9) of that Article); hereinafter the same applies in this Article) by entrusting another party with the trade:the head of the business office or any place equivalent thereto (hereinafter referred to as the "office" in this item) of the futures commission merchant prescribed in Article 2, paragraph (18) of that Act (hereinafter referred to as the "futures commission merchant" in this item) that the person has entrusted with trading the commodity futures contract (or the head of the office of the futures commission merchant brokering the entrustment, if the person has used a broker to entrust the futures commission merchant with trading the commodity futures contract);二  商品先物取引をした場合（前号に掲げる場合を除く。）当該商品先物取引の相手方である商品取引所法第二条第九項に規定する商品市場を開設した同条第一項に規定する商品取引所の長(ii)  if the person has traded a commodity futures contract (other than as set forth in the preceding item):the head of the commodity exchange as prescribed in Article 2, paragraph (1) of the Commodity Exchange Act which constitutes the other party to the commodity futures contract and which operates a commodity market as prescribed in paragraph (9) of that Article;三  委託により市場デリバティブ取引（金融商品取引法第二条第二十一項（定義）に規定する市場デリバティブ取引のうち、同項第一号から第三号までに掲げる取引であつて政令で定めるものをいう。以下この条において同じ。）をした場合当該市場デリバティブ取引の委託を受けた金融商品取引業者等（同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。第五号において「金融商品取引業者」という。）又は同法第二条第十一項に規定する登録金融機関をいう。以下この項において同じ。）の営業所の長（市場デリバティブ取引の委託の取次ぎにより当該金融商品取引業者等に当該市場デリバティブ取引の委託をした場合にあつては、当該委託の取次ぎを引き受けた金融商品取引業者等の営業所の長）(iii)  if the person has conducted a market derivatives transaction (meaning a market derivatives transaction as prescribed in Article 2, paragraph (21) (Definitions) of the Financial Instruments and Exchange Act which is set forth in item (i) through (iii) of that paragraph and prescribed by Cabinet Order; hereinafter the same applies in this Article) by entrusting another party with the trade:the head of the business office of the financial instruments business operator or institution (meaning a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (but only one engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) (General Rules) of that Act; referred to as a "financial instruments business operator" in item (v)) or a registered financial institution as prescribed in Article 2, paragraph (11) of that Act; hereinafter the same applies in this paragraph) that the person has entrusted with the market derivatives transaction (or the head of the business office of the financial instruments business operator or institution brokering the entrustment, if the person has used a broker to entrust the financial instruments business operator or institution with the market derivatives transaction);四  店頭デリバティブ取引（金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引をいう。以下この条において同じ。）をした場合当該店頭デリバティブ取引の相手方である金融商品取引業者等の営業所の長（店頭デリバティブ取引の取次ぎにより当該金融商品取引業者等が当該店頭デリバティブ取引をした場合にあつては、当該取次ぎを引き受けた金融商品取引業者等の営業所の長）(iv)  if the person has conducted an over-the-counter derivatives transaction (meaning an over-the-counter derivatives transaction as prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act; hereinafter the same applies in this Article):the head of the business office of the financial instruments business operator or institution that constitutes the other party to the over-the-counter derivatives transaction (or the head of the business office of the financial instruments business operator or institution brokering the transaction, if the person has entrusted the financial instruments business operator or institution with the over-the-counter derivatives transaction through a broker);五  金融商品取引法第二条第一項第十九号に掲げる有価証券（同条第二十二項第四号に掲げる取引に係る権利を表示するものに限る。以下この条において同じ。）の取得をした場合　次に掲げる場合の区分に応じそれぞれ次に定める者イ 当該有価証券の取得をした者が当該有価証券に表示される権利の行使又は放棄をする場合国内において当該権利の行使又は放棄に関する事務の取扱いをする金融商品取引業者の営業所の長ロ 当該有価証券の取得をした者が、当該有価証券の譲渡をし、国内においてその有価証券の譲渡の対価の支払を受ける場合当該有価証券の譲渡について売委託を受けた金融商品取引業者又は当該有価証券の譲渡を受けた法人（金融商品取引業者を通じてその譲渡を受けたものを除く。）(v)  if the person has acquired Securities as set forth in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act (but only Securities indicating rights in a transaction as set forth in paragraph (22), item (iv) of that Article; hereinafter the same applies in this Article): the person that each of the following clauses prescribes for the category of case set forth in the clause:(a)  if the person acquiring the Securities exercises or waives the rights that the Securities indicate:the head of the business office of the financial instruments business operator that handles the paperwork connected with the exercise or waiver of those rights in Japan;(b)  if the person acquiring the Securities transfers the Securities and is paid a consideration for transferring them in Japan:the financial instruments business operator which has been asked to make the sale for the transfer of the Securities or the corporation to which the Securities are transferred (other than a corporation that transferred the Securities via a financial instruments business operator).一  商品先物取引当該商品先物取引の決済（当該商品先物取引に係る商品の受渡しが行われることとなるものを除く。）(i)  a commodity futures contract:settlement of the commodity futures contract (other than something that causes the commodity underlying the commodity futures contract to be delivered);二  市場デリバティブ取引又は店頭デリバティブ取引当該市場デリバティブ取引又は店頭デリバティブ取引の決済（当該市場デリバティブ取引又は店頭デリバティブ取引に係る金融商品取引法第二条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）(ii)  a market derivatives transaction or over-the-counter derivatives transaction:the settlement of the market derivatives transaction or over-the-counter derivatives transaction (other than something that causes the financial instrument prescribed in Article 2, paragraph (24) of the Financial Instruments and Exchange Act underlying the market derivatives transaction or over-the-counter derivatives transaction to be delivered);三  金融商品取引法第二条第一項第十九号に掲げる有価証券の取得当該有価証券に表示される権利の行使若しくは放棄又は当該有価証券の譲渡(iii)  an acquisition of Securities as set forth in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act:the exercise or waiver of the rights indicated on the Securities or the transfer of the Securities.

前項に規定する先物取引とは、次の各号に掲げる取引又は取得をいい、同項に規定する差金等決済とは、当該各号に掲げる取引又は取得の区分に応じ当該各号に定める決済又は行使若しくは放棄若しくは譲渡をいう。

A futures contract as prescribed in the preceding paragraph means a contract or acquisition as set forth in one of the following items, and paying the difference or otherwise settling such a contract as prescribed in paragraph means effecting the settlement, exercise, waiver, or transfer that each of the following items prescribes for the category of transaction or acquisition set forth in the item:一  委託により商品先物取引（商品取引所法（昭和二十五年法律第二百三十九号）第二条第八項（定義）に規定する先物取引（同条第九項に規定する商品市場において行われる同条第十項第一号ホに掲げる取引を含む。）をいう。以下この条において同じ。）をした場合当該商品先物取引の委託を受けた同法第二条第十八項に規定する商品取引員（以下この号において「商品取引員」という。）の営業所その他これに準ずるもの（以下この号において「営業所等」という。）の長（商品先物取引の委託の取次ぎにより当該商品取引員に当該商品先物取引の委託をした場合にあつては、当該委託の取次ぎを引き受けた商品取引員の営業所等の長）(i)  if the person has traded a commodity futures contract (meaning a futures transaction as prescribed in Article 2, paragraph (8) (Definitions) of the Commodity Exchange Act (Act No. 239 of 1950) (including one set forth in paragraph (10), item (i), (e) of that Article made on a commodity market as prescribed in paragraph (9) of that Article); hereinafter the same applies in this Article) by entrusting another party with the trade:the head of the business office or any place equivalent thereto (hereinafter referred to as the "office" in this item) of the futures commission merchant prescribed in Article 2, paragraph (18) of that Act (hereinafter referred to as the "futures commission merchant" in this item) that the person has entrusted with trading the commodity futures contract (or the head of the office of the futures commission merchant brokering the entrustment, if the person has used a broker to entrust the futures commission merchant with trading the commodity futures contract);二  商品先物取引をした場合（前号に掲げる場合を除く。）当該商品先物取引の相手方である商品取引所法第二条第九項に規定する商品市場を開設した同条第一項に規定する商品取引所の長(ii)  if the person has traded a commodity futures contract (other than as set forth in the preceding item):the head of the commodity exchange as prescribed in Article 2, paragraph (1) of the Commodity Exchange Act which constitutes the other party to the commodity futures contract and which operates a commodity market as prescribed in paragraph (9) of that Article;三  委託により市場デリバティブ取引（金融商品取引法第二条第二十一項（定義）に規定する市場デリバティブ取引のうち、同項第一号から第三号までに掲げる取引であつて政令で定めるものをいう。以下この条において同じ。）をした場合当該市場デリバティブ取引の委託を受けた金融商品取引業者等（同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項（通則）に規定する第一種金融商品取引業を行う者に限る。第五号において「金融商品取引業者」という。）又は同法第二条第十一項に規定する登録金融機関をいう。以下この項において同じ。）の営業所の長（市場デリバティブ取引の委託の取次ぎにより当該金融商品取引業者等に当該市場デリバティブ取引の委託をした場合にあつては、当該委託の取次ぎを引き受けた金融商品取引業者等の営業所の長）(iii)  if the person has conducted a market derivatives transaction (meaning a market derivatives transaction as prescribed in Article 2, paragraph (21) (Definitions) of the Financial Instruments and Exchange Act which is set forth in item (i) through (iii) of that paragraph and prescribed by Cabinet Order; hereinafter the same applies in this Article) by entrusting another party with the trade:the head of the business office of the financial instruments business operator or institution (meaning a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (but only one engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) (General Rules) of that Act; referred to as a "financial instruments business operator" in item (v)) or a registered financial institution as prescribed in Article 2, paragraph (11) of that Act; hereinafter the same applies in this paragraph) that the person has entrusted with the market derivatives transaction (or the head of the business office of the financial instruments business operator or institution brokering the entrustment, if the person has used a broker to entrust the financial instruments business operator or institution with the market derivatives transaction);四  店頭デリバティブ取引（金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引をいう。以下この条において同じ。）をした場合当該店頭デリバティブ取引の相手方である金融商品取引業者等の営業所の長（店頭デリバティブ取引の取次ぎにより当該金融商品取引業者等が当該店頭デリバティブ取引をした場合にあつては、当該取次ぎを引き受けた金融商品取引業者等の営業所の長）(iv)  if the person has conducted an over-the-counter derivatives transaction (meaning an over-the-counter derivatives transaction as prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act; hereinafter the same applies in this Article):the head of the business office of the financial instruments business operator or institution that constitutes the other party to the over-the-counter derivatives transaction (or the head of the business office of the financial instruments business operator or institution brokering the transaction, if the person has entrusted the financial instruments business operator or institution with the over-the-counter derivatives transaction through a broker);五  金融商品取引法第二条第一項第十九号に掲げる有価証券（同条第二十二項第四号に掲げる取引に係る権利を表示するものに限る。以下この条において同じ。）の取得をした場合　次に掲げる場合の区分に応じそれぞれ次に定める者イ 当該有価証券の取得をした者が当該有価証券に表示される権利の行使又は放棄をする場合国内において当該権利の行使又は放棄に関する事務の取扱いをする金融商品取引業者の営業所の長ロ 当該有価証券の取得をした者が、当該有価証券の譲渡をし、国内においてその有価証券の譲渡の対価の支払を受ける場合当該有価証券の譲渡について売委託を受けた金融商品取引業者又は当該有価証券の譲渡を受けた法人（金融商品取引業者を通じてその譲渡を受けたものを除く。）(v)  if the person has acquired Securities as set forth in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act (but only Securities indicating rights in a transaction as set forth in paragraph (22), item (iv) of that Article; hereinafter the same applies in this Article): the person that each of the following clauses prescribes for the category of case set forth in the clause:(a)  if the person acquiring the Securities exercises or waives the rights that the Securities indicate:the head of the business office of the financial instruments business operator that handles the paperwork connected with the exercise or waiver of those rights in Japan;(b)  if the person acquiring the Securities transfers the Securities and is paid a consideration for transferring them in Japan:the financial instruments business operator which has been asked to make the sale for the transfer of the Securities or the corporation to which the Securities are transferred (other than a corporation that transferred the Securities via a financial instruments business operator).一  商品先物取引当該商品先物取引の決済（当該商品先物取引に係る商品の受渡しが行われることとなるものを除く。）(i)  a commodity futures contract:settlement of the commodity futures contract (other than something that causes the commodity underlying the commodity futures contract to be delivered);二  市場デリバティブ取引又は店頭デリバティブ取引当該市場デリバティブ取引又は店頭デリバティブ取引の決済（当該市場デリバティブ取引又は店頭デリバティブ取引に係る金融商品取引法第二条第二十四項に規定する金融商品の受渡しが行われることとなるものを除く。）(ii)  a market derivatives transaction or over-the-counter derivatives transaction:the settlement of the market derivatives transaction or over-the-counter derivatives transaction (other than something that causes the financial instrument prescribed in Article 2, paragraph (24) of the Financial Instruments and Exchange Act underlying the market derivatives transaction or over-the-counter derivatives transaction to be delivered);三  金融商品取引法第二条第一項第十九号に掲げる有価証券の取得当該有価証券に表示される権利の行使若しくは放棄又は当該有価証券の譲渡(iii)  an acquisition of Securities as set forth in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act:the exercise or waiver of the rights indicated on the Securities or the transfer of the Securities.