The share options specified by Cabinet Order prescribed in Article 228-2 (Report on the Exercise of Share Options) of the Act are to be the following share options:
法第二百二十八条の二（新株予約権の行使に関する調書）に規定する政令で定める新株予約権は、次に掲げる新株予約権とする。
share options that are provided to be on terms or in an amount particularly favorable to the person who subscribes for those share options;
新株予約権を引き受ける者に特に有利な条件又は金額であることとされる当該新株予約権
share options (excluding those falling under the preceding item) that are provided to be issued or allotted as the whole or part of consideration for the provision of services or other acts.
役務の提供その他の行為に係る対価の全部又は一部として発行又は割当てをすることとされる新株予約権（前号に該当するものを除く。）
The issuance or allotment specified by Cabinet Order prescribed in Article 228-2 of the Act is to be the issuance or allotment of a share option in the case where the amount calculated by dividing the sum of the amount to be paid in money in relation to the issuance or allotment of the share option prescribed in that Article and the amount to be paid upon the exercise of that share option by the number of shares to be delivered through the exercise of that share option is less than the amount equivalent to the value per share of the shares of the stock company that issued or allotted that share option at the time of the resolution prescribed in that Article relating to the issuance or allotment of that share option.
法第二百二十八条の二に規定する政令で定める発行又は割当ては、同条に規定する新株予約権の発行又は割当てに係る金銭により払い込まれるべき額と当該新株予約権の行使に際して払い込まれるべき額との合計額を当該新株予約権の行使によつて交付することとなる株式の数で除して計算した金額が当該新株予約権の発行又は割当てに係る同条に規定する決議の時における当該新株予約権を発行又は割当てをした株式会社の株式の一株当たりの価額に相当する金額に満たない場合における当該新株予約権の発行又は割当てとする。