Supplementary Provisions, Article 14Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses
第十四条（役員給与の損金不算入に関する経過措置）
The provisions of Article 34 of the New Corporation Tax Act apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after the Effective Date, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before the Effective Date, the provisions then in force continue to govern.
新法人税法第三十四条の規定は、法人が施行日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が施行日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。
The provisions of Article 34 of the Corporation Tax Act as Amended for October apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after October 1, 2017, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before that date, the provisions then in force continue to govern.
十月新法人税法第三十四条の規定は、法人が平成二十九年十月一日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が同日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。
With regard to the application of the provisions of Article 34 of the New Corporation Tax Act to remuneration for which a resolution on its payment (or, if no such resolution is adopted, its payment) is made during the period from the Effective Date to September 30, 2017, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
| Paragraph (1), item (ii) | or share options, or | or |
| or specified share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options) pertaining to monetary claims of a fixed amount, are to be delivered | pertaining to monetary claims of a fixed amount, are to be delivered | |
| the shares "若しくは" (or, joining a smaller group of alternatives) | the shares "又は" (or, joining the larger group of alternatives) | |
| as prescribed in Article 54, paragraph (1) | as prescribed in that paragraph | |
| or in succeeding share options as prescribed in Article 54-2, paragraph (1) pertaining to the share options or the specified share options, and, | and, | |
| shares or share options | shares | |
| (b) In the case of delivering shares: That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). (c) In the case of delivering share options: That the share options are share options through whose exercise shares with a market price are delivered (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified share options" in the following item). | (b) In the case of delivering shares (excluding specified restricted shares and succeeding restricted shares as prescribed in Article 54, paragraph (1)): That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). | |
| Paragraph (1), item (iii) | qualified shares or qualified share options | qualified shares |
| Paragraph (1), item (iii), (a) | or the number of shares or share options to be delivered, or the number of share options to be delivered that are to be acquired without consideration or extinguished | or the number of shares to be delivered |
| Paragraph (1), item (iii), (a), (1) | shares or share options | shares |
| Paragraph (5) | in shares or share options, and remuneration in specified restricted shares or succeeding restricted shares as prescribed in Article 54, paragraph (1) or in specified share options or succeeding share options as prescribed in Article 54-2, paragraph (1) in which the number of shares or share options to be acquired without consideration or extinguished varies due to grounds other than the period of provision of services | in shares |
| Paragraph (7) | paragraph (1), item (ii), (b) and (c) | paragraph (1), item (ii), (b) |
施行日から平成二十九年九月三十日までの間にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与に係る新法人税法第三十四条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項第二号 | 若しくは新株予約権若しくは | 若しくは |
| 若しくは第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する特定新株予約権を交付する | を交付する | |
| 当該株式若しくは | 当該株式又は | |
| 第五十四条第一項に | 同項に | |
| 又は当該新株予約権若しくは当該特定新株予約権に係る第五十四条の二第一項に規定する承継新株予約権による | による | |
| 株式又は新株予約権 | 株式 | |
| ロ 株式を交付する場合 当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 ハ 新株予約権を交付する場合 当該新株予約権がその行使により市場価格のある株式が交付される新株予約権（当該内国法人又は関係法人が発行したものに限る。次号において「適格新株予約権」という。）であること。 | ロ 株式（第五十四条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式を除く。）を交付する場合 当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 | |
| 第一項第三号 | 適格株式又は適格新株予約権 | 適格株式 |
| 第一項第三号イ | 若しくは株式若しくは新株予約権の数又は交付される新株予約権の数のうち無償で取得され、若しくは消滅する数 | 又は株式の数 |
| 第一項第三号イ（１） | 株式又は新株予約権 | 株式 |
| 第五項 | 若しくは新株予約権による給与及び第五十四条第一項に規定する特定譲渡制限付株式若しくは承継譲渡制限付株式又は第五十四条の二第一項に規定する特定新株予約権若しくは承継新株予約権による給与で無償で取得され、又は消滅する株式又は新株予約権の数が役務の提供期間以外の事由により変動するもの | による給与 |
| 第七項 | 第一項第二号ロ及びハ | 第一項第二号ロ |