# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十七条の三の二 (Article 97-3-2)

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- 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: 第九十七条の三の二 (Article 97-3-2)（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） — address `art-97-3-2`
- 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-97-3-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-97-3-2
- 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） — Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan
<sup>caption: machine translation, not official</sup>
<sup>art-97-3-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2</sup>

  **第一項**  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。
  <sup>art-97-3-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

    **一**  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
    <sup>art-97-3-2/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-1</sup>
    the matters specified respectively below according to the following categories of the person who received the provision or similar transfer of the economic benefit
    <sup>machine translation, not official</sup>

      **イ**  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
      <sup>art-97-3-2/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-1/sub-1</sup>
      a Resident set forth in Article 228-3-2, item (i) of the Act: the person's name, domicile or residence, and individual number;
      <sup>machine translation, not official</sup>

      **ロ**  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
      <sup>art-97-3-2/par-1/item-1/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-1/sub-2</sup>
      a Nonresident set forth in Article 228-3-2, item (ii) of the Act: the following matters
      <sup>machine translation, not official</sup>

        **（１）**  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）
        <sup>art-97-3-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-1/sub-2/sub2-1</sup>
        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);
        <sup>machine translation, not official</sup>

        **（２）**  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
        <sup>art-97-3-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-1/sub-2/sub2-2</sup>
        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.
        <sup>machine translation, not official</sup>

    **二**  その経済的利益の供与等を受けた年月日
    <sup>art-97-3-2/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-2</sup>
    the date on which the person received the provision or similar transfer of the economic benefit;
    <sup>machine translation, not official</sup>

    **三**  その供与等を受けた経済的利益の内容
    <sup>art-97-3-2/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-3</sup>
    the content of the economic benefit received through the provision or similar transfer;
    <sup>machine translation, not official</sup>

    **四**  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
    <sup>art-97-3-2/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-4</sup>
    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
    <sup>machine translation, not official</sup>

      **イ**  その供与等を受けた株式の数又は金銭その他の経済的利益の供与等の基因となつた権利の単位数
      <sup>art-97-3-2/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-4/sub-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-4/sub-1</sup>
      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;
      <sup>machine translation, not official</sup>

      **ロ**  その供与等を受けた日における株式一株当たりの価額又は権利一単位当たりにつき供与等を受けた金銭その他の経済的利益の額及びその表示通貨
      <sup>art-97-3-2/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-4/sub-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-4/sub-2</sup>
      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;
      <sup>machine translation, not official</sup>

    **五**  その経済的利益の供与等の基因となつた権利に関する次に掲げる事項
    <sup>art-97-3-2/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-5</sup>
    the following matters concerning the right that formed the basis of the provision or similar transfer of the economic benefit
    <sup>machine translation, not official</sup>

      **イ**  当該権利の付与に関する契約を締結した年月日
      <sup>art-97-3-2/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-5/sub-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-5/sub-1</sup>
      the date on which the contract on the granting of that right was concluded;
      <sup>machine translation, not official</sup>

      **ロ**  当該権利の種類
      <sup>art-97-3-2/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-5/sub-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-5/sub-2</sup>
      the class of that right;
      <sup>machine translation, not official</sup>

      **ハ**  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）
      <sup>art-97-3-2/par-1/item-5/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-5/sub-3 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-5/sub-3</sup>
      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);
      <sup>machine translation, not official</sup>

      **ニ**  当該権利の付与に関する契約を締結した外国親会社等の名称及び本店又は主たる事務所が所在する国の国名（法人番号を有する者にあつては、名称、本店又は主たる事務所が所在する国の国名及び法人番号）
      <sup>art-97-3-2/par-1/item-5/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-5/sub-4 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-5/sub-4</sup>
      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).
      <sup>machine translation, not official</sup>

    **六**  その他参考となるべき事項
    <sup>art-97-3-2/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-6</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する調書の書式は、別表第九（三）による。
  <sup>art-97-3-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-2</sup>
  The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (3).
  <sup>machine translation, not official</sup>

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## Cites
- art-97-3-2/par-1: 法第二百二十八条の三の二 → 所得税法 第二百二十八条の三の二 (Article 228-3-2), art-228-3-2 — https://japanlaw.org/en/income-tax-act/art-228-3-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2
- art-97-3-2/par-1: この項 → 所得税法施行規則 第九十七条の三の二第一項 (Article 97-3-2, paragraph (1)), art-97-3-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1
- art-97-3-2/par-1: 令第三百五十四条の三第二項 → e-Gov law 340CO0000000096, 第三百五十四条の三第二項 (Article 354-3, paragraph (2)), art-354-3/par-2 — not held in this collection
- art-97-3-2/par-1/item-1/sub-1: 法第二百二十八条の三の二第一号 → 所得税法 第二百二十八条の三の二第一項第一号 (Article 228-3-2, paragraph (1), item (i)), art-228-3-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-228-3-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1/item-1
- art-97-3-2/par-1/item-1/sub-2: 法第二百二十八条の三の二第二号 → 所得税法 第二百二十八条の三の二第一項第二号 (Article 228-3-2, paragraph (1), item (ii)), art-228-3-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-228-3-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1/item-2
- art-97-3-2/par-1/item-1/sub-2/sub2-1: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/en/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-97-3-2/par-2: 前項 → 所得税法施行規則 第九十七条の三の二第一項 (Article 97-3-2, paragraph (1)), art-97-3-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第九十七条の三の二第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1
- 所得税法施行規則 第九十七条の三の二第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3-2/par-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-2
- 所得税法施行規則 附則第八十二条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-82/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-82/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-20261027T143811-076, translated 2026-10-28
- 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