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

(繰延ヘッジ処理による利益額又は損失額の繰延べ)
第六十一条の六  内国法人が次に掲げる損失の額（以下この項及び第三項において「ヘッジ対象資産等損失額」という。）を減少させるためにデリバティブ取引等を行つた場合（次条第一項の規定の適用がある場合を除くものとし、当該デリバティブ取引等が当該ヘッジ対象資産等損失額を減少させるために行つたものである旨その他財務省令で定める事項を財務省令で定めるところにより帳簿書類に記載した場合に限る。）において、当該デリバティブ取引等を行つた時から事業年度終了の時までの間において当該ヘッジ対象資産等損失額を減少させようとする第一号に規定する資産若しくは負債又は第二号に規定する金銭につき譲渡若しくは消滅又は受取若しくは支払がなく、かつ、当該デリバティブ取引等が当該ヘッジ対象資産等損失額を減少させるために有効であると認められる場合として政令で定める場合に該当するときは、当該デリバティブ取引等に係る利益額又は損失額（当該デリバティブ取引等の決済によつて生じた利益の額又は損失の額（第四項において「決済損益額」という。）、第六十一条の四第一項（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）に規定する利益の額又は損失の額に相当する金額、前条第一項に規定する利益の額又は損失の額に相当する金額及び第六十一条の九第二項（外貨建資産等の期末換算差額の益金又は損金算入）に規定する差額に相当する金額をいう。）のうち当該ヘッジ対象資産等損失額を減少させるために有効である部分の金額として政令で定めるところにより計算した金額は、第六十一条の四第一項、前条第一項及び第六十一条の九第二項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しない。

Deferment of Profit or Loss by Deferred Hedge Accounting
Article 61-6  In the case where a domestic corporation has conducted derivative transactions, etc. so as to decrease the net operating loss listed as follows (hereinafter referred to as the " net operating loss on hedged assets, etc." in this paragraph and paragraph (3)) (excluding the case where the provisions of paragraph (1) of the next Article apply and limited to the case where the domestic corporation has stated, in books and documents, to the effect that the derivative transactions, etc. aimed to decrease the net operating loss on hedged assets, etc. and has entered other matters specified by an Ordinance of the Ministry of Finance, as specified by an Ordinance of the Ministry of Finance), when any of the assets or liabilities prescribed in item (i), or monies prescribed in item (ii), with which the net operating loss on hedged assets, etc. is to be decreased, have neither been transferred, extinguished, received, nor paid during the period from the time of the derivative transactions, etc. to the end of a business year, and when it falls under the case specified by a Cabinet Order as the case where the derivative transactions, etc. are deemed to be effective to decrease the net operating loss on hedged assets, etc., the portion of the amount of profit or loss from the derivative transactions, etc. (meaning the amount of profit or loss on the settlement of the derivative transactions, etc. (referred to as the "profit or loss on settlement" in paragraph (4)), the amount equivalent to the profit or loss prescribed in Article 61-4, paragraph (1) (Inclusion of the Amount Equivalent to Profits or Losses on the Short Selling, etc. of Securities in Gross Profits or Deductible Expenses), the amount equivalent to the profit or loss prescribed in paragraph (1) of the preceding Article, and the amount equivalent to the difference prescribed in Article 61-9, paragraph (2) (Inclusion in Gross Profits or Deductible Expenses of the Difference from the Conversion of Assets, etc. in a Foreign Currency at the End of the Period)), which has been calculated, as specified by Cabinet Order, as the effective portion in order to decrease the net operating loss on hedged assets, etc., is excluded from gross profits or deductible expenses, when calculating the amount of income for the business year, notwithstanding the provisions of Article 61-4, paragraph (1), paragraph (1) of the preceding Article, and Article 61-9, paragraph (2):一  資産（第六十一条第一項（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）に規定する短期売買商品及び第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券を除く。次号において同じ。）又は負債の価額の変動（第六十一条の九第一項第一号ロに規定する期末時換算法により第六十一条の八第一項（外貨建取引の換算）に規定する円換算額への換算をする第六十一条の九第一項各号に掲げる資産又は負債（次号において「期末時換算資産等」という。）の価額の外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(i)  loss that is likely to arise due to fluctuations in the value of the assets (excluding commodities for short-term trading as prescribed in Article 61, paragraph (1) (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) and securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling); the same applies in the following item in Gross Profits or Deductible Expenses) or liabilities (such fluctuations excludes those arising due to fluctuations in foreign exchange rates in the value of the assets or liabilities listed in the items of Article 61-9, paragraph (1), which is to be converted into Japanese yen as prescribed in Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) by a conversion method at the current exchange rate prescribed in Article 61-9, paragraph (1), item (i), (b) (such assets or liabilities are referred to as "assets, etc. converted at the current exchange rate" in the following item)); and二  資産の取得若しくは譲渡、負債の発生若しくは消滅、金利の受取若しくは支払その他これらに準ずるものに係る決済により受け取ることとなり、又は支払うこととなる金銭の額の変動（期末時換算資産等に係る外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(ii)  loss that is likely to arise due to fluctuations in the amount of monies that is to be received or paid upon the acquisition or transfer of assets, the occurrence or extinguishment of liabilities, receipt or payment of interest, or any other equivalent settlement (such fluctuations excludes those arising due to fluctuations in foreign exchange rates related to the assets, etc. converted at the current exchange rate).一  前条第一項に規定するデリバティブ取引(i)  derivative transactions as prescribed in paragraph (1) of the preceding Article;二  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並びに同条第二十項に規定する信用取引及び発行日取引(ii)  short selling of securities as prescribed in Article 61-2, paragraph (19) (Calculation of Capital Gain or Loss on Short Selling of Securities) and margin transactions and when issued transactions as prescribed in paragraph (20) of the Article; and三  第六十一条の九第二項に規定する外貨建資産等を取得し、又は発生させる取引(iii)  transactions wherein assets, etc. in a foreign currency as prescribed in Article 61-9, paragraph (2) are to be acquired or are to occur.

前項に規定するデリバティブ取引等とは、次に掲げる取引（第六十一条の八第二項の規定の適用を受ける場合における同項に規定する先物外国為替契約等に基づくもの及び前条第一項に規定する財務省令で定める取引を除く。）をいう。

The derivative transactions, etc. prescribed in the preceding paragraph mean the following transactions (excluding transactions based on a foreign exchange futures contract, etc. as prescribed in Article 61-8, paragraph (2) in the case of being subject to the provisions of the paragraph and transactions as specified by Ordinance of the Ministry of Finance as prescribed in paragraph (1) of the preceding Article):一  資産（第六十一条第一項（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）に規定する短期売買商品及び第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券を除く。次号において同じ。）又は負債の価額の変動（第六十一条の九第一項第一号ロに規定する期末時換算法により第六十一条の八第一項（外貨建取引の換算）に規定する円換算額への換算をする第六十一条の九第一項各号に掲げる資産又は負債（次号において「期末時換算資産等」という。）の価額の外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(i)  loss that is likely to arise due to fluctuations in the value of the assets (excluding commodities for short-term trading as prescribed in Article 61, paragraph (1) (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) and securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling); the same applies in the following item in Gross Profits or Deductible Expenses) or liabilities (such fluctuations excludes those arising due to fluctuations in foreign exchange rates in the value of the assets or liabilities listed in the items of Article 61-9, paragraph (1), which is to be converted into Japanese yen as prescribed in Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) by a conversion method at the current exchange rate prescribed in Article 61-9, paragraph (1), item (i), (b) (such assets or liabilities are referred to as "assets, etc. converted at the current exchange rate" in the following item)); and二  資産の取得若しくは譲渡、負債の発生若しくは消滅、金利の受取若しくは支払その他これらに準ずるものに係る決済により受け取ることとなり、又は支払うこととなる金銭の額の変動（期末時換算資産等に係る外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(ii)  loss that is likely to arise due to fluctuations in the amount of monies that is to be received or paid upon the acquisition or transfer of assets, the occurrence or extinguishment of liabilities, receipt or payment of interest, or any other equivalent settlement (such fluctuations excludes those arising due to fluctuations in foreign exchange rates related to the assets, etc. converted at the current exchange rate).一  前条第一項に規定するデリバティブ取引(i)  derivative transactions as prescribed in paragraph (1) of the preceding Article;二  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並びに同条第二十項に規定する信用取引及び発行日取引(ii)  short selling of securities as prescribed in Article 61-2, paragraph (19) (Calculation of Capital Gain or Loss on Short Selling of Securities) and margin transactions and when issued transactions as prescribed in paragraph (20) of the Article; and三  第六十一条の九第二項に規定する外貨建資産等を取得し、又は発生させる取引(iii)  transactions wherein assets, etc. in a foreign currency as prescribed in Article 61-9, paragraph (2) are to be acquired or are to occur.

内国法人が、適格合併、適格分割、適格現物出資又は適格事後設立（第六十一条の八までにおいて「適格組織再編成」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人（第六十一条の八までにおいて「被合併法人等」という。）からヘッジ対象資産等損失額を減少させるために行つた第一項に規定するデリバティブ取引等（以下この項において「デリバティブ取引等」という。）に係る契約の移転を受け、かつ、当該適格組織再編成により第一項第一号に規定する資産若しくは負債（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとするものに限る。）の移転を受け、又は同項第二号に規定する金銭（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとするものに限る。）を受け取り、若しくは支払うこととなつた場合（同項の規定の適用を受けた当該適格組織再編成に係る被合併法人等が当該適格組織再編成前にヘッジ対象資産等損失額を減少させるために行つたデリバティブ取引等の決済をしていた場合には、当該適格組織再編成により当該被合併法人等から同項第一号に規定する資産若しくは負債（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとしていたものに限る。）の移転を受け、又は同項第二号に規定する金銭（当該デリバティブ取引等によりヘッジ対象資産等損失額を減少させようとしていたものに限る。）を受け取り、若しくは支払うこととなつた場合）において、当該被合併法人等が当該契約の移転をしたデリバティブ取引等（当該決済をしていた場合には、当該決済をしたデリバティブ取引等。以下この項において同じ。）につき第一項に規定する旨その他同項に規定する事項を同項に規定する財務省令で定めるところにより帳簿書類に記載していたときは、当該適格組織再編成の日の属する事業年度以後の各事業年度におけるこの条の規定の適用については、当該内国法人が当該適格組織再編成により移転を受けた同項第一号に規定する資産若しくは負債又は当該適格組織再編成により受け取り、若しくは支払うこととなつた同項第二号に規定する金銭に係るヘッジ対象資産等損失額を減少させるために当該デリバティブ取引等を行い、かつ、当該記載をしていたものとみなす。

In the case where a domestic corporation has received, as a result of a qualified merger, qualified company split, qualified contribution in kind, or qualified post-formation contribution (referred to as a "qualified organizational restructuring" through to Article 61-8), the transfer of a contract for derivative transactions, etc. as prescribed in paragraph (1) (hereinafter referred to as "derivative transactions, etc." in this paragraph) that has been conducted so as to decrease the net operating loss on hedged assets, etc. from an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or transferring corporation (referred to as a "acquired corporation, etc." through to Article 61-8), and has received, as a result of the qualified organizational restructuring, the transfer of assets or liabilities prescribed in paragraph (1), item (i) (limited to assets or liabilities with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) or has come to receive or pay the monies prescribed in item (ii) of the paragraph (limited to monies with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) (where an acquired corporation, etc. involved in the qualified organizational restructuring subject to the provisions of paragraph (1) had already settled the derivative transactions, etc. that it had conducted so as to decrease the net operating loss on hedged assets, etc. prior to the qualified organizational restructuring, in the case where the domestic corporation has received, as a result of the qualified organizational restructuring, the transfer of assets or liabilities prescribed in item (i) of the paragraph (limited to assets or liabilities with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.) from the acquired corporation, etc., or has come to receive or pay the monies prescribed in item (ii) of the paragraph (limited to monies with which the net operating loss on hedged assets, etc. is to be decreased through the derivative transactions, etc.)), when the acquired corporation, etc. has stated, in books and documents, to the effect prescribed in paragraph (1) and has entered other matters as prescribed in the paragraph, regarding the derivative transactions, etc. wherein the contract has been transferred (where the settlement had been made, the derivative transactions, etc. wherein the settlement had been made; hereinafter the same applies in this paragraph), as specified by Ordinance of the Ministry of Finance as prescribed in the paragraph, with regard to the application of the provisions of this Article in each business year after the business year containing the date of the qualified organizational restructuring, it is deemed that the domestic corporation has conducted the derivative transactions and has made the entry so as to decrease the net operating loss on hedged assets, etc. pertaining to the assets or liabilities prescribed in paragraph (1), item (i) that it has received as a result of the qualified organizational restructuring or the monies prescribed in item (ii) of the paragraph that it has come to receive or pay as a result of the qualified organizational restructuring.一  資産（第六十一条第一項（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）に規定する短期売買商品及び第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券を除く。次号において同じ。）又は負債の価額の変動（第六十一条の九第一項第一号ロに規定する期末時換算法により第六十一条の八第一項（外貨建取引の換算）に規定する円換算額への換算をする第六十一条の九第一項各号に掲げる資産又は負債（次号において「期末時換算資産等」という。）の価額の外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(i)  loss that is likely to arise due to fluctuations in the value of the assets (excluding commodities for short-term trading as prescribed in Article 61, paragraph (1) (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) and securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling); the same applies in the following item in Gross Profits or Deductible Expenses) or liabilities (such fluctuations excludes those arising due to fluctuations in foreign exchange rates in the value of the assets or liabilities listed in the items of Article 61-9, paragraph (1), which is to be converted into Japanese yen as prescribed in Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) by a conversion method at the current exchange rate prescribed in Article 61-9, paragraph (1), item (i), (b) (such assets or liabilities are referred to as "assets, etc. converted at the current exchange rate" in the following item)); and二  資産の取得若しくは譲渡、負債の発生若しくは消滅、金利の受取若しくは支払その他これらに準ずるものに係る決済により受け取ることとなり、又は支払うこととなる金銭の額の変動（期末時換算資産等に係る外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(ii)  loss that is likely to arise due to fluctuations in the amount of monies that is to be received or paid upon the acquisition or transfer of assets, the occurrence or extinguishment of liabilities, receipt or payment of interest, or any other equivalent settlement (such fluctuations excludes those arising due to fluctuations in foreign exchange rates related to the assets, etc. converted at the current exchange rate).一  前条第一項に規定するデリバティブ取引(i)  derivative transactions as prescribed in paragraph (1) of the preceding Article;二  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並びに同条第二十項に規定する信用取引及び発行日取引(ii)  short selling of securities as prescribed in Article 61-2, paragraph (19) (Calculation of Capital Gain or Loss on Short Selling of Securities) and margin transactions and when issued transactions as prescribed in paragraph (20) of the Article; and三  第六十一条の九第二項に規定する外貨建資産等を取得し、又は発生させる取引(iii)  transactions wherein assets, etc. in a foreign currency as prescribed in Article 61-9, paragraph (2) are to be acquired or are to occur.

決済損益額のうち第一項に規定する政令で定めるところにより計算した金額の翌事業年度以後の各事業年度における処理その他前三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 portion of the profit or loss on settlement calculated as specified by Cabinet Order as prescribed in paragraph (1) in each business year after the next business year, and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.一  資産（第六十一条第一項（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）に規定する短期売買商品及び第六十一条の三第一項第一号（売買目的有価証券の評価益又は評価損の益金又は損金算入等）に規定する売買目的有価証券を除く。次号において同じ。）又は負債の価額の変動（第六十一条の九第一項第一号ロに規定する期末時換算法により第六十一条の八第一項（外貨建取引の換算）に規定する円換算額への換算をする第六十一条の九第一項各号に掲げる資産又は負債（次号において「期末時換算資産等」という。）の価額の外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(i)  loss that is likely to arise due to fluctuations in the value of the assets (excluding commodities for short-term trading as prescribed in Article 61, paragraph (1) (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) and securities for buying and selling as prescribed in Article 61-3, paragraph (1), item (i) (Inclusion of Valuation Gains or Losses on Securities for Buying and Selling); the same applies in the following item in Gross Profits or Deductible Expenses) or liabilities (such fluctuations excludes those arising due to fluctuations in foreign exchange rates in the value of the assets or liabilities listed in the items of Article 61-9, paragraph (1), which is to be converted into Japanese yen as prescribed in Article 61-8, paragraph (1) (Conversion of Transactions in a Foreign Currency) by a conversion method at the current exchange rate prescribed in Article 61-9, paragraph (1), item (i), (b) (such assets or liabilities are referred to as "assets, etc. converted at the current exchange rate" in the following item)); and二  資産の取得若しくは譲渡、負債の発生若しくは消滅、金利の受取若しくは支払その他これらに準ずるものに係る決済により受け取ることとなり、又は支払うこととなる金銭の額の変動（期末時換算資産等に係る外国為替の売買相場の変動に基因する変動を除く。）に伴つて生ずるおそれのある損失(ii)  loss that is likely to arise due to fluctuations in the amount of monies that is to be received or paid upon the acquisition or transfer of assets, the occurrence or extinguishment of liabilities, receipt or payment of interest, or any other equivalent settlement (such fluctuations excludes those arising due to fluctuations in foreign exchange rates related to the assets, etc. converted at the current exchange rate).一  前条第一項に規定するデリバティブ取引(i)  derivative transactions as prescribed in paragraph (1) of the preceding Article;二  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並びに同条第二十項に規定する信用取引及び発行日取引(ii)  short selling of securities as prescribed in Article 61-2, paragraph (19) (Calculation of Capital Gain or Loss on Short Selling of Securities) and margin transactions and when issued transactions as prescribed in paragraph (20) of the Article; and三  第六十一条の九第二項に規定する外貨建資産等を取得し、又は発生させる取引(iii)  transactions wherein assets, etc. in a foreign currency as prescribed in Article 61-9, paragraph (2) are to be acquired or are to occur.