# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十九条の四 (Article 19-4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第十九条の四 (Article 19-4) — address `art-19-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-19-4 - 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. --- ### 第十九条の四 art-19-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4 · https://japanlaw.org/l/340M50000040011/art-19-4 **第一項** 令第八十四条第一項（譲渡制限付株式の価額等）に規定する財務省令で定める譲渡制限付株式は、次に掲げるものとする。 art-19-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-1 · https://japanlaw.org/l/340M50000040011/art-19-4/par-1 The restricted shares specified by Ministry of Finance Order as prescribed in Article 84, paragraph (1) (Value, etc. of Restricted Shares) of the Order are as follows: machine translation, not official **一** 合併により当該合併に係る被合併法人の特定譲渡制限付株式（令第八十四条第一項に規定する特定譲渡制限付株式をいう。次号において同じ。）を有する者に対し交付される当該合併に係る合併法人の同項に規定する譲渡制限付株式（以下この項において「譲渡制限付株式」という。）又は当該合併の直前に当該合併に係る合併法人と当該合併法人以外の法人との間に当該法人による完全支配関係（法人税法第二条第十二号の七の六（定義）に規定する完全支配関係をいう。次号において同じ。）がある場合における当該法人の譲渡制限付株式 art-19-4/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19-4/par-1/item-1 restricted shares prescribed in that paragraph (hereinafter referred to as "restricted shares" in this paragraph) of the merging corporation pertaining to a merger that are delivered through the merger to a person holding specified restricted shares (meaning specified restricted shares prescribed in Article 84, paragraph (1) of the Order; the same applies in the following item) of the merged corporation pertaining to the merger, or restricted shares of that corporation in a case where, immediately before the merger, there is, between the merging corporation pertaining to the merger and a corporation other than that merging corporation, a full controlling interest held by that corporation (meaning a full controlling interest prescribed in Article 2, item (xii)-7-6 (Definitions) of the Corporation Tax Act; the same applies in the following item); machine translation, not official **二** 分割型分割により当該分割型分割に係る分割法人の特定譲渡制限付株式を有する者に対し交付される当該分割型分割に係る分割承継法人の譲渡制限付株式又は当該分割型分割の直前に当該分割型分割に係る分割承継法人と当該分割承継法人以外の法人との間に当該法人による完全支配関係がある場合における当該法人の譲渡制限付株式 art-19-4/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19-4/par-1/item-2 restricted shares of the succeeding corporation in a company split pertaining to a split-type company split that are delivered through the split-type company split to a person holding specified restricted shares of the splitting corporation pertaining to the split-type company split, or restricted shares of a corporation in a case where, immediately before the split-type company split, there is, between the succeeding corporation in a company split pertaining to the split-type company split and a corporation other than that succeeding corporation, a full controlling interest held by that corporation. machine translation, not official **第二項** この条において、合併法人、被合併法人、分割型分割、分割法人又は分割承継法人とは、それぞれ令第八十三条の二第五項第一号から第五号まで（合併等により交付する株式に一に満たない端数がある場合の所得計算）に規定する合併法人、被合併法人、分割型分割、分割法人又は分割承継法人をいう。 art-19-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-2 · https://japanlaw.org/l/340M50000040011/art-19-4/par-2 In this Article, "merging corporation", "merged corporation", "split-type company split", "splitting corporation" and "succeeding corporation in a company split" mean, respectively, the merging corporation, merged corporation, split-type company split, splitting corporation and succeeding corporation in a company split prescribed in Article 83-2, paragraph (5), items (i) through (v) (Calculation of Income If Shares Delivered Through a Merger, etc. Include a Fraction of Less Than One) of the Order. machine translation, not official --- ## Cites - art-19-4/par-1: 令第八十四条第一項 → e-Gov law 340CO0000000096, 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — not held in this collection - art-19-4/par-1/item-1: 令第八十四条第一項 → e-Gov law 340CO0000000096, 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — not held in this collection - art-19-4/par-1/item-1: 次号 → 所得税法施行規則 第十九条の四第一項第二号 (Article 19-4, paragraph (1), item (ii)), art-19-4/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-19-4/par-1/item-2 - art-19-4/par-1/item-1: 同項 → 所得税法施行規則 第十九条の四第一項 (Article 19-4, paragraph (1)), art-19-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-1 · https://japanlaw.org/l/340M50000040011/art-19-4/par-1 - art-19-4/par-1/item-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6 - art-19-4/par-2: この条 → 所得税法施行規則 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4 · https://japanlaw.org/l/340M50000040011/art-19-4 - art-19-4/par-2: 令第八十三条の二第五項第一号から第五号まで → e-Gov law 340CO0000000096, 第八十三条の二第五項第一号 (Article 83-2, paragraph (5), item (i)), art-83-2/par-5/item-1 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第十九条の四第一項第一号 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-19-4/par-1/item-1 - 所得税法施行規則 第十九条の四第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-2 · https://japanlaw.org/l/340M50000040011/art-19-4/par-2 - 所得税法施行規則 附則第二条第一項（所得金額の計算の通則に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4319-6/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-015, translated 2026-10-27 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27