# 所得税法 / Income Tax Act — 第二百二十八条の三 (Article 228-3) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-228-3. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income 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: 第二百二十八条の三 (Article 228-3)（株式無償割当てに関する調書） — address `art-228-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-228-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-228-3 - 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. --- ### 第二百二十八条の三（株式無償割当てに関する調書） — Report on Allotments of Shares Without Contribution caption: machine translation, not official art-228-3 · https://japanlaw.org/en/income-tax-act/art-228-3 · https://japanlaw.org/l/340AC0000000033/art-228-3 **第一項** 個人又は法人に対し会社法第三百二十二条第一項（ある種類の種類株主に損害を及ぼすおそれがある場合の種類株主総会）の決議（同条第二項の規定による定款の定めを含む。）により同法第百八十五条（株式無償割当て）に規定する株式無償割当て（著しく低い価額の対価による割当てとして政令で定めるものを含む。以下この条において同じ。）をした株式会社は、財務省令で定めるところにより、その割当てを受けた個人又は法人の当該株式無償割当てに関する調書を、当該株式無償割当ての効力を生ずる日の属する年の翌年一月三十一日までに、税務署長に提出しなければならない。 art-228-3/par-1 · https://japanlaw.org/en/income-tax-act/art-228-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-3/par-1 A stock company that has made, to an individual or corporation, by a resolution under Article 322, paragraph (1) (Class Meetings Where There Is a Risk of Causing Detriment to Class Shareholders of a Certain Class) of the Companies Act (including a provision of the articles of incorporation under paragraph (2) of that Article), an allotment of shares without contribution as prescribed in Article 185 (Allotment of Shares Without Contribution) of that Act (including an allotment for a consideration at a significantly low value which is specified by Cabinet Order; hereinafter the same applies in this Article) must submit a report on that allotment of shares without contribution for the individual or corporation that received the allotment to the district director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day on which the allotment of shares without contribution becomes effective falls. machine translation, not official --- ## Cites - art-228-3/par-1: 会社法第三百二十二条第一項 → 会社法 第三百二十二条第一項 (Article 322, paragraph (1)), art-322/par-1 — https://japanlaw.org/en/companies-act/art-322/par-1 · https://japanlaw.org/l/417AC0000000086/art-322/par-1 - art-228-3/par-1: 同条第二項 → 会社法 第三百二十二条第二項 (Article 322, paragraph (2)), art-322/par-2 — https://japanlaw.org/en/companies-act/art-322/par-2 · https://japanlaw.org/l/417AC0000000086/art-322/par-2 - art-228-3/par-1: 同法第百八十五条 → 会社法 第百八十五条 (Article 185), art-185 — https://japanlaw.org/en/companies-act/art-185 · https://japanlaw.org/l/417AC0000000086/art-185 - art-228-3/par-1: この条 → 所得税法 第二百二十八条の三 (Article 228-3), art-228-3 — https://japanlaw.org/en/income-tax-act/art-228-3 · https://japanlaw.org/l/340AC0000000033/art-228-3 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の二第一項第一号ロ（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1/sub-2 - 所得税法 第二百二十八条の三第一項（株式無償割当てに関する調書） — https://japanlaw.org/en/income-tax-act/art-228-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-3/par-1 - 所得税法 第二百二十八条の四第一項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1 - 所得税法 第二百二十八条の四第三項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3 - 所得税法 第二百二十八条の四第四項（支払調書等の提出の特例） — https://japanlaw.org/en/income-tax-act/art-228-4/par-4 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-4 - 所得税法 第二百四十二条第一項第五号 — https://japanlaw.org/en/income-tax-act/art-242/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-5 - 所得税法 附則第三十八条第一項（支払調書等の提出の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4141-15/art-38/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4141-15/art-38/par-1 - 所得税法 附則第九条第一項（支払調書等の提出の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4171-21/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-9/par-1 - 所得税法施行規則 第一条の五第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-1-5/par-2 · https://japanlaw.org/l/340M50000040011/art-1-5/par-2 - 所得税法施行規則 第九十七条の三第一項（株式無償割当てに関する調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97-3/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/en/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-042, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05