Article 97-3-2Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan
第九十七条の三の二（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）
In the case where an officer (meaning an officer prescribed in Article 228-3-2 of the Act; hereinafter the same applies in this paragraph) or employee (including a person who was an officer or employee) of a Domestic Corporation that has with a Foreign Corporation the relationship specified by Cabinet Order as prescribed in Article 228-3-2 (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) of the Act, who falls under any of the persons set forth in the items of that Article, 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 of the Foreign Corporation in Japan (meaning a business office or similar place prescribed in that Article; hereinafter the same applies in this paragraph) and who falls under any of the persons set forth in the items of that Article (collectively referred to as "officers or similar persons" in this paragraph) has received a delivery, payment, or provision (hereinafter referred to as "provision or similar transfer" in this paragraph) of shares, money, or other economic benefit from the foreign parent company or similar corporation pertaining to the officers or similar persons (meaning a foreign parent company or similar corporation prescribed in that Article; hereinafter the same applies in this paragraph), based on a right set forth in the items of Article 354-3, paragraph (2) of the Order (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) (hereinafter simply referred to as "right" in this paragraph) that was granted by a contract between the officers or similar persons and the foreign parent company or similar corporation pertaining to the officers or similar persons, the head of the Domestic Corporation or business office or similar place must, pursuant to Article 228-3-2 of the Act, submit a report stating the following matters, for each person who received the provision or similar transfer of the economic benefit, to the district director with jurisdiction over the location of the head office or principal office of the Domestic Corporation or the location of the business office or similar place.
外国法人と法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）に規定する政令で定める関係にある内国法人の役員（同条に規定する役員をいう。以下この項において同じ。）若しくは使用人（役員又は使用人であつた者を含む。）で同条各号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（同条に規定する営業所等をいう。以下この項において同じ。）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。）で同条各号に掲げる者のいずれかに該当するもの（以下この項において「役員等」と総称する。）が、当該役員等と当該役員等に係る外国親会社等（同条に規定する外国親会社等をいう。以下この項において同じ。）との間の契約により付与された令第三百五十四条の三第二項各号（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）に掲げる権利（以下この項において単に「権利」という。）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（以下この項において「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、法第二百二十八条の三の二の規定により、その経済的利益の供与等を受けた者の各人別に、次に掲げる事項を記載した調書を、当該内国法人の本店若しくは主たる事務所の所在地又は当該営業所等の所在地の所轄税務署長に提出しなければならない。
the matters specified respectively below according to the following categories of the person who received the provision or similar transfer of the economic benefit
その経済的利益の供与等を受けた者の次に掲げる区分に応じそれぞれ次に定める事項
a Resident set forth in Article 228-3-2, item (i) of the Act: the person's name, domicile or residence, and individual number;
法第二百二十八条の三の二第一号に掲げる居住者 その者の氏名、住所又は居所及び個人番号
a Nonresident set forth in Article 228-3-2, item (ii) of the Act: the following matters
法第二百二十八条の三の二第二号に掲げる非居住者 次に掲げる事項
the person's name, domicile or residence in Japan immediately before the time of the departure from Japan prescribed in Article 60-2, paragraph (1) of the Act (Special Provisions on Capital Gains upon Departure from Japan), and individual number (for a person who does not have an individual number, the name and the domicile or residence in Japan immediately before the time of that departure from Japan);
その者の氏名、法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する国外転出の時の直前における国内の住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び当該国外転出の時の直前における国内の住所又は居所）
the period pertaining to the contract of mandate, employment contract, or other similar contract that the person concluded with the Domestic Corporation or Foreign Corporation.
その者が当該内国法人又は外国法人と締結した委任契約、雇用契約その他これらに類する契約に係る期間
the date on which the person received the provision or similar transfer of the economic benefit;
その経済的利益の供与等を受けた年月日
the content of the economic benefit received through the provision or similar transfer;
その供与等を受けた経済的利益の内容
the value of the shares or the amount of money or other economic benefit received through the provision or similar transfer, the currency in which it is denominated, and the following matters that formed the basis of its calculation
その供与等を受けた株式の価額又は金銭その他の経済的利益の額及びその表示通貨並びにその計算の基礎となつた次に掲げる事項
the number of shares received through the provision or similar transfer, or the number of units of the right that formed the basis of the provision or similar transfer of money or other economic benefit;
the value per share on the date of receipt of the provision or similar transfer, or the amount of money or other economic benefit received through the provision or similar transfer per unit of the right, and the currency in which it is denominated;
the following matters concerning the right that formed the basis of the provision or similar transfer of the economic benefit
the total number of shares that can be acquired based on that right, or the total amount of money or other economic benefit (where the total number of shares or total amount of economic benefit is not fixed in the contract on the granting of that right, the total number of rights granted by that contract);
当該権利に基づき取得することができる株式の総数又は金銭その他の経済的利益の総額（当該権利の付与に関する契約において、当該株式の総数又は経済的利益の総額が定められていない場合には、当該契約により付与された権利の総数）
the name of the foreign parent company or similar corporation that concluded the contract on the granting of that right and the name of the country in which its head office or principal office is located (for a person that has a corporate number, the name, the name of the country in which its head office or principal office is located, and the corporate number).
any other matters for reference.
その他参考となるべき事項
The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (3).
前項に規定する調書の書式は、別表第九（三）による。
Read this with the articles around it
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
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 97-3-2, paragraph (1)· applies only in this paragraph
business office or similar placemachine translation
「営業所等」
In Article 97-3-2, paragraph (1), a business office, office or similar place of a foreign corporation in Japan, as Article 228-3-2 of the Income Tax Act defines it.
Defined inArticle 97-3-2, paragraph (1)· applies only in this paragraph
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.
Defined inArticle 97-3-2, paragraph (1)· applies only in this paragraph
officers or similar personsmachine translation
「役員等」
In Article 97-3-2, paragraph (1), the officers (役員) and employees, including former ones, who fall under an item of Article 228-3-2 of the Income Tax Act, either of a domestic corporation related to a foreign corporation in the way the Cabinet Order (政令) referred to there sets, or of a foreign corporation and working at its office or similar place of business in Japan.
Short name set inArticle 97-3-2, paragraph (1)· applies only in this paragraph
rightmachine translation
「権利」
In Article 97-3-2, paragraph (1), a right granted to an officer or employee by contract with the foreign parent company or similar corporation (外国親会社等), of the kinds listed in Article 354-3, paragraph (2) of the Order for Enforcement of the Income Tax Act: a right to acquire, free or on favourable terms, shares of the foreign parent company or of a corporation in a capital relationship with it, a right to receive money or other economic benefits equal to the value of those shares or the dividends on them, or a right to receive those shares, money or other benefits when the share price, the company's results or another indicator reaches a set level within a set period.
Short name set inArticle 97-3-2, paragraph (1)· applies only in this paragraph
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.