Since there are only about 28.3 grams per ounce, 40 grams would not get anywhere near a cup. It would be approximately 1-1/3 ounces, which measures out at about 2 tablespoons and 1 teaspoon. Please note these are American measurements; Imperial measurements would vary from this slightly.
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40 grams of butter is equal to approximately 1/3 of a stick or slightly less than 3 Tablespoons.
If you think to legal cup in USA the answer is 0,18 cup; for other types of cups the answer is a little different.
The density of butter is assumed to be 0,911 g/cm3.