Article 88-2Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation
第八十八条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額）
The rights specified by Cabinet Order prescribed in Article 41-2 (Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation) of the Act are the rights listed in the items of Article 84, paragraph (3) (Value, etc. of Restricted Shares) for which the provisions of that paragraph would apply if they were exercised (referred to as "share options, etc." in the following paragraph).
The persons specified by Cabinet Order prescribed in Article 41-2 of the Act are persons who have acquired share options, etc. by gift, inheritance, bequest, or transfer and who become able to exercise those share options, etc.
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share options, etc.machine translation
「新株予約権等」
In Article 88-2, a share option or other right to acquire shares, of a kind listed in the items of Article 84, paragraph (3), given by the issuing corporation with restrictions on transfer or other special conditions, to which that paragraph would apply if it were exercised.
Short name set inArticle 88-2, paragraph (1)· applies only in this provision and in Article 88-2, paragraph (2)