# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十五条 (Supplementary Provisions, Article 15)（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置） — address `suppl-4291-4/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十五条（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on the Business Year for Vesting Expenses in Exchange for Restricted Shares caption: machine translation, not official suppl-4291-4/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15 **第一項** 十月新法人税法第五十四条及び第五十四条の二の規定は、法人が平成二十九年十月一日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする十月新法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月新法人税法第五十四条の二第一項に規定する特定新株予約権及び当該特定新株予約権に係る同項に規定する承継新株予約権について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正前の法人税法（以下この条において「十月旧法人税法」という。）第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月旧法人税法第五十四条の二第一項に規定する新株予約権及び当該新株予約権に係る同項に規定する承継新株予約権については、なお従前の例による。 suppl-4291-4/art-15/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15/par-1 The provisions of Articles 54 and 54-2 of the Corporation Tax Act as Amended for October apply to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to specified share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding share options prescribed in that paragraph pertaining to those specified share options, for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after October 1, 2017, and with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" in this Article) and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act Before the October Changes and succeeding share options prescribed in that paragraph pertaining to those share options, for which a corporation adopted a resolution on their delivery (or, if no such resolution was adopted, made their delivery) before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4291-4/art-15/par-1: 第五十四条の二 → 法人税法 第五十四条の二 (Article 54-2), art-54-2 — https://japanlaw.org/en/corporation-tax-act/art-54-2 · https://japanlaw.org/l/340AC0000000034/art-54-2 - suppl-4291-4/art-15/par-1: 附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-4/art-1/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3 - suppl-4291-4/art-15/par-1: 十月新法人税法第五十四条の二第一項 → 法人税法 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-54-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-54-2/par-1 - suppl-4291-4/art-15/par-1: 十月新法人税法第五十四条第一項 → 法人税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/corporation-tax-act/art-54/par-1 · https://japanlaw.org/l/340AC0000000034/art-54/par-1 - suppl-4291-4/art-15/par-1: 十月新法人税法第五十四条 → 法人税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/en/corporation-tax-act/art-54 · https://japanlaw.org/l/340AC0000000034/art-54 - suppl-4291-4/art-15/par-1: この条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4291-4/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3/sub-2 - 法人税法 附則第十五条第一項（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-128, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08