Article 41-2Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation
第四十一条の二（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）
If a Resident has been granted by the issuing corporation a right that Cabinet Order specifies as a right to acquire shares without compensation or at an advantageous price, and the Resident, the Resident's heir, or any other person specified by Cabinet Order transfers the right to the issuing corporation, the provisions of this Act (other than Article 224-3 (Notice by Recipients of Consideration for Transferring Shares), Article 225 (Payment Reports and Notice of Payment), Article 228 (Report on Consideration for Transfer of Shares Received by the Person of Record), and the penal provisions relating to these provisions) apply by deeming the amount arrived at when the acquisition cost of the right is deducted from the amount of the consideration for the transfer to be the amount of revenue relating to business income, the amount of revenue from salary or other wages prescribed in Article 28, paragraph (1) (Salary Income), the amount of revenue from severance pay and other such compensation prescribed in Article 30, paragraph (1) (Retirement Income), the amount of revenue relating to occasional income, or the amount of revenue relating to miscellaneous income (other than that relating to public pensions and retirement packages prescribed in Article 35, paragraph (3) (Miscellaneous Income)), paid by the issuing corporation.
居住者が株式を無償又は有利な価額により取得することができる権利として政令で定める権利を発行法人から与えられた場合において、当該居住者又は当該居住者の相続人その他の政令で定める者が当該権利をその発行法人に譲渡したときは、当該譲渡の対価の額から当該権利の取得価額を控除した金額を、その発行法人が支払をする事業所得に係る収入金額、第二十八条第一項（給与所得）に規定する給与等の収入金額、第三十条第一項（退職所得）に規定する退職手当等の収入金額、一時所得に係る収入金額又は雑所得（第三十五条第三項（雑所得）に規定する公的年金等に係るものを除く。）に係る収入金額とみなして、この法律（第二百二十四条の三（株式等の譲渡の対価の受領者等の告知）、第二百二十五条（支払調書及び支払通知書）及び第二百二十八条（名義人受領の株式等の譲渡の対価の調書）並びにこれらの規定に係る罰則を除く。）の規定を適用する。