Supplementary Provisions, Article 82Transitional Measures Concerning Reports on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan
第八十二条（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関する経過措置）
The provisions of Article 97-3-2, paragraph (1) of the New Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) apply to the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in that paragraph receive on or after the Effective Date, and the provisions then in force continue to govern the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in Article 97-3-2, paragraph (1) of the Former Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) received before the Effective Date.
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
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
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)