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

(有価証券の空売り等に係る利益相当額又は損失相当額の益金又は損金算入等)
第六十一条の四  内国法人が第六十一条の二第十九項（有価証券の空売りをした場合の譲渡利益額又は譲渡損失額の計算）に規定する有価証券の空売り、同条第二十項に規定する信用取引（次項において「信用取引」という。）、同条第二十項に規定する発行日取引（次項において「発行日取引」という。）又は金融商品取引法第二条第八項第六号（定義）に規定する有価証券の引受け（前条第一項第二号に規定する売買目的外有価証券の取得を目的とするものを除く。）を行つた場合において、これらの取引のうち事業年度終了の時において決済されていないものがあるときは、その時においてこれらの取引を決済したものとみなして財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額は、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。

Inclusion of the Amount Equivalent to Profits or Losses on Short Selling of Securities in Gross Profits or Deductible Expenses
Article 61-4  In the case where a domestic corporation has conducted the short selling of securities prescribed in Article 61-2, paragraph (19) (Calculation of Capital Gain or Loss on Short Selling of Securities), the margin transaction prescribed in paragraph (20) of the Article (referred to as a "margin transaction" in the following paragraph), the when issued transaction prescribed in paragraph (20) of the Article (referred to as a "when issued transaction" in the following paragraph), or the underwriting of securities prescribed in Article 2, paragraph (8), item (vi) (Definitions) of the Financial Instruments and Exchange Act (excluding the underwriting of securities for the purpose of acquiring securities not for buying and selling as prescribed in paragraph (1), item (ii) of the preceding Article), when any of such transactions have not been settled as of the end of a business year, the amount equivalent to the profit or loss calculated, as specified by Ordinance of the Ministry of Finance, by deeming that such transactions were settled at that time, is included in gross profits or deductible expenses, when calculating the amount of income for the business year.

内国法人が信用取引等（信用取引（買付けに限る。）及び発行日取引（買付けに限る。）をいう。以下この項において同じ。）に係る契約に基づき有価証券を取得した場合（第六十一条の六第一項（繰延ヘッジ処理による利益額又は損失額の繰延べ）の規定の適用を受ける信用取引等に係る契約に基づき当該有価証券を取得した場合を除く。）には、その取得の時における当該有価証券の価額とその取得の基因となつた信用取引等に係る契約に基づき当該有価証券の取得の対価として支払つた金額との差額は、当該取得の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。

In the case where a domestic corporation has acquired securities based on a contract for a margin transaction, etc. (meaning a margin transaction (limited to buying) and a when issued transaction (limited to buying); hereinafter the same applies in this paragraph) (excluding the case where the domestic corporation has acquired the securities based on a contract for a margin transaction, etc. subject to the provisions of Article 61-6, paragraph (1) (Deferment of Profit or Loss by Deferred Hedge Accounting)), the difference between the value of the securities as of the time of the acquisition and the amount that the domestic corporation paid as the consideration for the acquisition of the securities based on a contract for margin transactions, etc. that had caused the acquisition is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the date of the acquisition.

第一項の利益の額又は損失の額に相当する金額の翌事業年度における処理その他前二項の規定の適用に関し必要な事項は、政令で定める。

The disposition of the amount equivalent to the profit or loss set forth in paragraph (1) in the next business year, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.