Article 13Special Provisions on Taxation

Where outside highly skilled personnel engaged in developing new business fields using outside highly skilled personnel carried out in accordance with a certified plan for developing new business fields using outside highly skilled personnel acquire shares of the certified new small and medium-sized enterprise, etc. that carries out that developing new business fields using outside highly skilled personnel (limited to a company that falls under the requirements specified by order of the competent ministry with respect to the amount of stated capital and other matters) through the exercise of share options granted by it in accordance with that plan, a special measure concerning taxation is to apply to the economic benefit pertaining to the acquisition of those shares, as provided by the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).