Supplementary Provisions, Article 31Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
第三十一条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）
The provisions of Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and prior years.
新租税特別措置法第二十九条の二第一項の規定は、令和六年分以後の所得税について適用し、令和五年分以前の所得税については、なお従前の例による。
A contract prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was concluded before the Effective Date (hereinafter referred to as an "old contract" in this paragraph) and in which the requirements listed in the items of paragraph (1) of that Article are stipulated (including, where, as a result of a change to the old contract made during the period from the Effective Date to December 31, 2024, the case comes to fall under any of the cases listed in the following items, the old contract specified in that item) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply to it.
施行日前に締結された旧租税特別措置法第二十九条の二第一項に規定する契約（以下この項において「旧契約」という。）で同条第一項各号に掲げる要件が定められているもの（施行日から令和六年十二月三十一日までの間に行われた当該旧契約の変更により、次の各号に掲げる場合に該当することとなった場合には、当該各号に定める旧契約を含む。）は、新租税特別措置法第二十九条の二第一項各号に掲げる要件が定められている同項の契約とみなして、同条の規定を適用する。
where the requirement listed in Article 29-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation has been stipulated in place of the requirement listed in Article 29-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that was stipulated in the old contract (excluding the case listed in item (iii)): the old contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (ii) of that paragraph) are stipulated;
旧契約に定められていた旧租税特別措置法第二十九条の二第一項第二号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号に掲げる要件が定められた場合（第三号に掲げる場合を除く。） 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号に掲げるものを除く。）が定められている当該旧契約
where the requirement listed in Article 29-2, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation (limited to the part concerning (b)) has been stipulated in place of the requirement listed in Article 29-2, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that was stipulated in the old contract (excluding the case listed in the following item): the old contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (vi) of that paragraph) are stipulated;
旧契約に定められていた旧租税特別措置法第二十九条の二第一項第六号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第六号（ロに係る部分に限る。）に掲げる要件が定められた場合（次号に掲げる場合を除く。） 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第六号に掲げるものを除く。）が定められている当該旧契約
where the requirements listed in Article 29-2, paragraph (1), items (ii) and (vi) of the New Act on Special Measures Concerning Taxation (limited, for item (vi), to the part concerning (b)) have been stipulated in place of the requirements listed in Article 29-2, paragraph (1), items (ii) and (vi) of the Former Act on Special Measures Concerning Taxation that were stipulated in the old contract: the old contract in which those requirements and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding those listed in items (ii) and (vi) of that paragraph) are stipulated.
旧契約に定められていた旧租税特別措置法第二十九条の二第一項第二号及び第六号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号及び第六号（ロに係る部分に限る。）に掲げる要件が定められた場合 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号及び第六号に掲げるものを除く。）が定められている当該旧契約
The provisions of Article 29-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the stock company referred to in paragraph (2), items (i) through (iii) of that Article by the electronic or magnetic means prescribed in items (i) through (iii) of that paragraph, of the matters to be stated in the documents referred to in items (i) through (iii) of that paragraph.
新租税特別措置法第二十九条の二第二項及び第三項の規定は、施行日以後に同条第二項第一号から第三号までの株式会社に対して行う同項第一号から第三号までに規定する電磁的方法による同項第一号から第三号までの書面に記載すべき事項の提供について適用する。
The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are returned on or after the Effective Date due to a cancellation or termination prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were returned before the Effective Date due to a cancellation or termination prescribed in item (i) of that paragraph.
新租税特別措置法第二十九条の二第四項（第一号に係る部分に限る。）の規定は、施行日以後に同号に規定する解約又は終了により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の返還がある場合について適用し、施行日前に旧租税特別措置法第二十九条の二第四項第一号に規定する解約又は終了により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の返還があった場合については、なお従前の例による。
The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are transferred on or after the Effective Date due to a transfer prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were transferred before the Effective Date due to a transfer prescribed in item (iii) of that paragraph.
新租税特別措置法第二十九条の二第四項（第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する譲渡により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の移転がある場合について適用し、施行日前に旧租税特別措置法第二十九条の二第四項第三号に規定する譲渡により同項に規定する特例適用者又は承継特例適用者が有する同項に規定する特定株式又は承継特定株式の全部又は一部の移転があった場合については、なお従前の例による。
The provisions of Article 29-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a record on changes in specified shares, etc. prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern a record on changes in specified shares, etc. prescribed in Article 29-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
新租税特別措置法第二十九条の二第七項の規定は、施行日以後に提出する同項に規定する特定株式等の異動状況に関する調書について適用し、施行日前に提出した旧租税特別措置法第二十九条の二第七項に規定する特定株式等の異動状況に関する調書については、なお従前の例による。