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

(短期売買商品の譲渡損益及び時価評価損益の益金又は損金算入)
第六十一条  内国法人が短期売買商品（短期的な価格の変動を利用して利益を得る目的で取得した資産として政令で定めるもの（有価証券を除く。）をいう。以下この条において同じ。）の譲渡（当該短期売買商品が合併、分割又は適格現物出資により合併法人、分割承継法人又は被現物出資法人に移転をする場合における当該移転を除く。以下この項において同じ。）をした場合には、その譲渡に係る譲渡利益額（第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額をいう。）は、その譲渡に係る契約をした日の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。

Inclusion in Gross Profits or Deductible Expenses of Capital Gains or Losses and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading
Article 61  In the case where a domestic corporation has transferred any commodities for short-term trading (meaning commodities as specified by Cabinet Order as assets acquired for the purpose of profit from short-term price fluctuations (excluding securities); hereinafter the same applies in this Article) (excluding the case where the commodities for short-term trading have been transferred to an acquiring corporation, succeeding corporation in a company split, or corporation receiving a capital contribution in kind as a result of a merger, company split, or qualified contribution in kind; hereinafter the same applies in this paragraph), capital gain (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter) or capital loss (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former) on the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the day on which a contract for the transfer was concluded:一  その短期売買商品の譲渡に係る対価の額(i)  the amount of consideration for the transfer of the commodities for short-term trading;二  その短期売買商品の譲渡に係る原価の額（その短期売買商品についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした短期売買商品の数量を乗じて計算した金額をいう。）(ii)  the amount of cost for the transfer of the commodities for short-term trading (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the commodities for short-term trading (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the commodities for short-term trading that it has transferred).

内国法人が事業年度終了の時において有する短期売買商品については、時価法（事業年度終了の時において有する短期売買商品をその種類及び銘柄（以下この項において「種類等」という。）の異なるごとに区別し、その種類等の同じものについて、その時における価額として政令で定めるところにより計算した金額をもつて当該短期売買商品のその時における評価額とする方法をいう。）により評価した金額（次項において「時価評価金額」という。）をもつて、その時における評価額とする。

With regard to commodities for short-term trading held by a domestic corporation as of the end of a business year, the amount evaluated by the fair value method (meaning the method by categorizing commodities for short-term trading held as of the end of a business year by type and brand (hereinafter referred to as "types, etc." in this paragraph) and calculating the current value of commodities of the same type as specified by Cabinet Order, and thereby to deem the calculated amount to be their fair value at that time (referred to as the "fair value" in the following paragraph)) is to be their fair value at that time.一  その短期売買商品の譲渡に係る対価の額(i)  the amount of consideration for the transfer of the commodities for short-term trading;二  その短期売買商品の譲渡に係る原価の額（その短期売買商品についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした短期売買商品の数量を乗じて計算した金額をいう。）(ii)  the amount of cost for the transfer of the commodities for short-term trading (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the commodities for short-term trading (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the commodities for short-term trading that it has transferred).

内国法人が事業年度終了の時において短期売買商品を有する場合には、当該短期売買商品に係る評価益（当該短期売買商品の時価評価金額が当該短期売買商品のその時における帳簿価額（以下この項において「期末帳簿価額」という。）を超える場合におけるその超える部分の金額をいう。）又は評価損（当該短期売買商品の期末帳簿価額が当該短期売買商品の時価評価金額を超える場合におけるその超える部分の金額をいう。）は、第二十五条第一項（資産の評価益の益金不算入）又は第三十三条第一項（資産の評価損の損金不算入）の規定にかかわらず、当該事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。

In the case where a domestic corporation holds any commodities for short-term trading as of the end of a business year, the valuation gain therefrom (meaning, in the case where the fair value of the commodities for short-term trading exceeds their book value at that time (hereinafter referred to as the "book value at the end of the period" in this paragraph), the amount of the excess) or the valuation loss therefrom (meaning, in the case where the book value at the end of the period of the commodities for short-term trading exceeds their fair value, the amount of the excess) is included in gross profits or deductible expenses, when calculating the amount of income for the business year, notwithstanding the provisions of Article 25, paragraph (1) (Exclusion of Asset Valuation Gains from Gross Profits) or Article 33, paragraph (1) (Exclusion of Asset Valuation Losses, etc. from Deductible Expenses).一  その短期売買商品の譲渡に係る対価の額(i)  the amount of consideration for the transfer of the commodities for short-term trading;二  その短期売買商品の譲渡に係る原価の額（その短期売買商品についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした短期売買商品の数量を乗じて計算した金額をいう。）(ii)  the amount of cost for the transfer of the commodities for short-term trading (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the commodities for short-term trading (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the commodities for short-term trading that it has transferred).

内国法人が、短期売買商品を有する場合において、第一項に規定する目的で短期売買商品の売買を行う業務の全部を廃止したときは、その廃止した時において、その短期売買商品をその時における価額により譲渡し、かつ、短期売買商品以外の資産をその価額により取得したものとみなして、その内国法人の各事業年度の所得の金額を計算する。

In the case where a domestic corporation holds any commodities for short-term trading, when it has abolished all of the operations to buy and sell commodities for short-term trading for the purpose prescribed in paragraph (1), the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation transferred, as of the time of the abolition, the commodities for short-term trading for their value at that time and acquired assets other than commodities for short-term trading for their value.一  その短期売買商品の譲渡に係る対価の額(i)  the amount of consideration for the transfer of the commodities for short-term trading;二  その短期売買商品の譲渡に係る原価の額（その短期売買商品についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした短期売買商品の数量を乗じて計算した金額をいう。）(ii)  the amount of cost for the transfer of the commodities for short-term trading (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the commodities for short-term trading (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the commodities for short-term trading that it has transferred).

短期売買商品の一単位当たりの帳簿価額の算出の基礎となる取得価額の算出の方法、短期売買商品の一単位当たりの帳簿価額の算出の方法の種類、その算出の方法の選定の手続、第三項に規定する評価益又は評価損の翌事業年度における処理その他前各項の規定の適用に関し必要な事項は、政令で定める。

Methods for calculating the acquisition cost that is to be used as the basis of the calculation of book values per unit of commodities for short-term trading, the type of methods for calculating book values per unit of commodities for short-term trading, procedures to select the calculation methods, disposition of valuation gain or loss prescribed in paragraph (3) in the following business year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.一  その短期売買商品の譲渡に係る対価の額(i)  the amount of consideration for the transfer of the commodities for short-term trading;二  その短期売買商品の譲渡に係る原価の額（その短期売買商品についてその内国法人が選定した一単位当たりの帳簿価額の算出の方法により算出した金額（算出の方法を選定しなかつた場合又は選定した方法により算出しなかつた場合には、算出の方法のうち政令で定める方法により算出した金額）にその譲渡をした短期売買商品の数量を乗じて計算した金額をいう。）(ii)  the amount of cost for the transfer of the commodities for short-term trading (meaning the amount obtained by multiplying the amount calculated based on the method that the domestic corporation selected for calculating the book value per unit of the commodities for short-term trading (in the case where the domestic corporation did not select any calculation method or did not calculate the book value based on the calculation method of their choice, the amount calculated based on one of the calculation methods specified by Cabinet Order) by the number of the commodities for short-term trading that it has transferred).