Article 228-3-2Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan
第二百二十八条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）
If an officer (meaning an officer as prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; hereinafter the same applies in this Article) or employee (including a person who was an officer or employee) of a Domestic Corporation that is in a relationship with a Foreign Corporation specified by Cabinet Order, such as a relationship in which the Foreign Corporation directly or indirectly holds shares (limited to those with voting rights) or capital contributions whose number or amount is 50 percent or more of the total number or total amount of the Domestic Corporation's issued shares (limited to those with voting rights) or capital contributions, who falls under either of the following persons, or an officer or employee (including a person who was an officer or employee) of a Foreign Corporation who works at a business office or similar place (meaning a business office, office, or any other place equivalent thereto; hereinafter the same applies in this Article) of that Foreign Corporation in Japan and who falls under either of the following persons (hereinafter collectively referred to as "officers or similar persons" in this Article), has received from the Foreign Corporation related to that officer or similar person (hereinafter referred to as the "foreign parent company or similar corporation" in this Article) a delivery, payment, or provision of shares, money, or other economic benefits (hereinafter referred to as a "provision or similar transfer" in this Article) based on a right, granted under a contract between the officer or similar person and the foreign parent company or similar corporation, to acquire shares issued by the foreign parent company or similar corporation free of charge or at an advantageous price, or on any other right specified by Cabinet Order, the Domestic Corporation or the head of the business office or similar place must submit a report on the provision or similar transfer of economic benefits by the foreign parent company or similar corporation to the officer or similar person who received that provision or similar transfer of economic benefits to the district director pursuant to Ministry of Finance Order, by March 31 of the year after that in which the day of that provision or similar transfer falls (or by April 30 of the following year, for a report concerning a person who falls under the person set forth in item (ii)):
外国法人がその発行済株式（議決権のあるものに限る。）若しくは出資の総数若しくは総額の百分の五十以上の数若しくは金額の株式（議決権のあるものに限る。）若しくは出資を直接若しくは間接に保有する関係その他の政令で定める関係にある内国法人の役員（法人税法第二条第十五号（定義）に規定する役員をいう。以下この条において同じ。）若しくは使用人（役員又は使用人であつた者を含む。）で次に掲げる者のいずれかに該当するもの又は外国法人の国内にある営業所等（営業所、事務所その他これらに準ずるものをいう。以下この条において同じ。）において勤務する当該外国法人の役員若しくは使用人（役員又は使用人であつた者を含む。）で次に掲げる者のいずれかに該当するもの（以下この条において「役員等」と総称する。）が、当該役員等と当該役員等に係るこれらの外国法人（以下この条において「外国親会社等」という。）との間の契約により付与された当該外国親会社等が発行する株式を無償又は有利な価額で取得することができる権利その他の政令で定める権利に基づき当該外国親会社等から株式、金銭その他の経済的利益の交付、支払又は供与（以下この条において「供与等」という。）を受けた場合には、当該内国法人又は営業所等の長は、財務省令で定めるところにより、その経済的利益の供与等を受けた役員等の当該外国親会社等の経済的利益の供与等に関する調書を、当該供与等を受けた日の属する年の翌年三月三十一日（第二号に掲げる者に該当するものに係る調書にあつては、翌年四月三十日）までに、税務署長に提出しなければならない。
a Nonresident who has received a provision or similar transfer of economic benefits the value of which constitutes, in whole or in part, domestic source income prescribed in Article 161, paragraph (1) (Domestic Source Income).
Read this with the articles around it
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Domestic Corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
Foreign Corporation
「外国法人」
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
provision or similar transfermachine translation
「供与等」
The delivery, payment or provision of shares, money or other economic benefits by a foreign parent company to an officer or employee of its Japanese subsidiary or branch, under a stock option or similar right granted by that parent.
Short name set inArticle 228-3-2, paragraph (1)· applies only in this article
business office or similar placemachine translation
「営業所等」
A business office, office or similar establishment: in Article 224-5, that of a futures commission merchant; in Article 228-3-2, a foreign corporation's in Japan.
Defined inArticle 228-3-2, paragraph (1)· applies only in this article
foreign parent company or similar corporationmachine translation
「外国親会社等」
The foreign corporation that owns at least half of a Japanese corporation's voting shares or is otherwise related to it as a Cabinet Order (政令) specifies, or that has an office in Japan, and that grants stock options or similar rights to the officers and employees working there.
Short name set inArticle 228-3-2, paragraph (1)· applies only in this article
officers or similar personsmachine translation
「役員等」
The current or former officers and employees of a Japanese corporation that a foreign corporation controls (for example by holding 50% or more of its voting shares), or of a foreign corporation's office in Japan, who are residents, or nonresidents for whom the benefit is domestic source income (国内源泉所得), in the rule requiring a report of the stock options or other benefits they receive from the foreign parent company.
Short name set inArticle 228-3-2, paragraph (1)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.