Article 54-2Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options
第五十四条の二（新株予約権を対価とする費用の帰属事業年度の特例等）
In the case where a domestic corporation receives the provision of services from an individual, when restricted share options (meaning share options to which restrictions on transfer or other conditions are attached, as specified by Cabinet Order; hereinafter the same applies in this paragraph) that satisfy the following requirements (hereinafter referred to as "specified share options" in this Article) have been delivered with regard to the amount of expenses for the provision of the services (including when, upon a merger, company split, share exchange, or share transfer (hereinafter referred to as a "merger, etc." in this paragraph), restricted share options of the acquiring corporation, succeeding corporation in a company split, wholly owning parent corporation in a share exchange, or wholly owning parent corporation in a share transfer involved in the merger, etc. (referred to as "succeeding share options" in paragraph (3) and paragraph (4)) that are delivered to a person who holds the specified share options of the acquired corporation, splitting corporation, wholly owned subsidiary corporation in a share exchange, or wholly owned subsidiary corporation in a share transfer involved in the merger, etc. have been delivered), the provisions of this Act apply by deeming that the domestic corporation had received the provision of the services as of the day on which the grounds occurred, with regard to the provision of the services, for the emergence for the individual of the amount to be included in the individual's revenue pertaining to the amount of employment income as prescribed in the Income Tax Act or other income specified by Cabinet Order, or the amount to be included in the individual's gross revenue, pursuant to the provisions of the Income Tax Act or other laws and regulations on income tax (such grounds are referred to as "grounds for taxation on earnings, etc." in the following paragraph):
内国法人が個人から役務の提供を受ける場合において、当該役務の提供に係る費用の額につき譲渡制限付新株予約権（譲渡についての制限その他の条件が付されている新株予約権として政令で定めるものをいう。以下この項において同じ。）であつて次に掲げる要件に該当するもの（以下この条において「特定新株予約権」という。）が交付されたとき（合併、分割、株式交換又は株式移転（以下この項において「合併等」という。）に際し当該合併等に係る被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人の当該特定新株予約権を有する者に対し交付される当該合併等に係る合併法人、分割承継法人、株式交換完全親法人又は株式移転完全親法人の譲渡制限付新株予約権（第三項及び第四項において「承継新株予約権」という。）が交付されたときを含む。）は、当該個人において当該役務の提供につき所得税法その他所得税に関する法令の規定により当該個人の同法に規定する給与所得その他の政令で定める所得の金額に係る収入金額とすべき金額又は総収入金額に算入すべき金額を生ずべき事由（次項において「給与等課税事由」という。）が生じた日において当該役務の提供を受けたものとして、この法律の規定を適用する。
that the claims arising on the individual as the consideration for the provision of the services are offset in lieu of the payment in exchange for the restricted share options; or
当該譲渡制限付新株予約権と引換えにする払込みに代えて当該役務の提供の対価として当該個人に生ずる債権をもつて相殺されること。
beyond what is listed in the preceding item, that the restricted share options are found to be substantially the consideration for the provision of the services.
前号に掲げるもののほか、当該譲渡制限付新株予約権が実質的に当該役務の提供の対価と認められるものであること。
In the case prescribed in the preceding paragraph, if the grounds for taxation on earnings, etc. do not arise for the individual referred to in that paragraph with regard to the provision of the services referred to in that paragraph, the amount of expenses incurred by the domestic corporation receiving the provision of the services due to having received the provision of the services or the amount of loss due to not having been able to receive the provision of all or part of the services is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year.
In the case prescribed in the preceding paragraph, when specified share options (including succeeding share options) have become extinct, the amount of gain on the extinction is excluded from gross profits, when calculating the amount of income of the corporation that issued those share options for each business year.
A domestic corporation that receives the provision of services from the individual referred to in paragraph (1) must attach to its Final Return for the business year a detailed statement concerning the value per unit of the specified share options at the time of delivery, the number delivered, the number exercised in the business year, and any other status of the specified share options or succeeding share options.
In the case where a domestic corporation issues share options (including new investment unit options prescribed in Article 2, paragraph (17) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph) and where the amount of monies to be paid in exchange for the share options (including the value of assets other than monies to be delivered in lieu of the payment of monies and the amount of claims to be offset; hereinafter the same applies in this paragraph) does not reach the value of the share options at the time of issuance (including the case where the domestic corporation has issued the share options without compensation), or where the amount of monies to be paid in exchange for the share options exceeds the value of the share options at the time of issuance, the amount equivalent to the shortfall (in the case where the domestic corporation has issued the share options without compensation, the value of the share options at the time of issuance) or the amount equivalent to the excess is excluded from deductible expenses or gross profits, when calculating the amount of income of the domestic corporation for each business year.
内国法人が新株予約権（投資信託及び投資法人に関する法律第二条第十七項（定義）に規定する新投資口予約権を含む。以下この項において同じ。）を発行する場合において、その新株予約権と引換えに払い込まれる金銭の額（金銭の払込みに代えて給付される金銭以外の資産の価額及び相殺される債権の額を含む。以下この項において同じ。）がその新株予約権のその発行の時の価額に満たないとき（その新株予約権を無償で発行したときを含む。）、又はその新株予約権と引換えに払い込まれる金銭の額がその新株予約権のその発行の時の価額を超えるときは、その満たない部分の金額（その新株予約権を無償で発行した場合には、その発行の時の価額）又はその超える部分の金額に相当する金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額又は益金の額に算入しない。
Beyond what is provided for in paragraph (4), necessary matters concerning the application of the provisions of paragraphs (1) through (3) or the preceding paragraph are specified by Cabinet Order.
第四項に定めるもののほか、第一項から第三項まで又は前項の規定の適用に関し必要な事項は、政令で定める。