# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百五十四条の三 (Article 354-3)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第三百五十四条の三 (Article 354-3)（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-354-3`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
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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
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They are never merged and never substituted for one another.

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### 第三百五十四条の三（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-354-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3</sup>

**第一項**  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は、外国法人が内国法人の発行済株式（議決権のあるものに限る。）又は出資（以下この条において「発行済株式等」という。）の総数又は総額の百分の五十以上の数又は金額の株式（議決権のあるものに限るものとし、出資を含む。以下この項において同じ。）を直接又は間接に保有する関係とする。この場合において、当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式を直接又は間接に保有するかどうかの判定は、当該外国法人の当該内国法人に係る直接保有の株式の保有割合（当該外国法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合をいう。）と当該外国法人の当該内国法人に係る間接保有の株式の保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）とを合計した割合により行うものとする。
<sup>art-354-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1</sup>
The relationship specified by Cabinet Order 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 is to be the relationship in which a Foreign Corporation directly or indirectly holds shares (limited to those with voting rights, and including capital contributions; the same applies hereinafter in this paragraph) of a number or amount that is 50 percent or more of the total number or total amount of the issued shares (limited to those with voting rights) or capital contributions (hereinafter referred to as "issued shares, etc." in this Article) of a Domestic Corporation. In this case, whether that Foreign Corporation directly or indirectly holds shares of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of that Domestic Corporation is to be determined on the basis of the sum of the direct shareholding ratio of that Foreign Corporation in that Domestic Corporation (meaning the ratio of the number or amount of shares of that Domestic Corporation held by that Foreign Corporation to the total number or total amount of the issued shares, etc. of that Domestic Corporation) and the indirect shareholding ratio of that Foreign Corporation in that Domestic Corporation (meaning the ratio specified in the relevant item in accordance with the categories of cases listed in the following items (where the case falls under all of the cases listed in the items, the total of the ratios specified in those items)).
<sup>machine translation, not official</sup>

  **一**  当該内国法人の株主等である法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式が当該外国法人により所有されている場合　当該株主等である法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
  <sup>art-354-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1/item-1</sup>
  where shares of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of a corporation that is a Shareholder, Member, or Other Investor of that Domestic Corporation are owned by that Foreign Corporation: the ratio of the number or amount of shares of that Domestic Corporation held by that corporation that is a Shareholder, Member, or Other Investor to the total number or total amount of the issued shares, etc. of that Domestic Corporation (where there are two or more corporations that are such Shareholders, Members, or Other Investors, the total of the ratios calculated for each of those two or more corporations);
  <sup>machine translation, not official</sup>

  **二**  当該内国法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と当該外国法人との間にこれらの法人と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式を当該外国法人又は出資関連法人（その発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式が当該外国法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
  <sup>art-354-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1/item-2</sup>
  where one or more corporations that are linked in a chain through the ownership of issued shares, etc. with a corporation that is a Shareholder, Member, or Other Investor of that Domestic Corporation (excluding a corporation that is a Shareholder, Member, or Other Investor referred to in the preceding item and that falls under the case listed in that item) and with that Foreign Corporation (hereinafter in this item referred to as "capital-linked corporations") are interposed between that corporation and that Foreign Corporation (limited to the case where each of the capital-linked corporations and that corporation that is a Shareholder, Member, or Other Investor has shares of a number or amount that is 50 percent or more of the total number or total amount of its issued shares, etc. owned by that Foreign Corporation or a capital-linked corporation (limited to one that has shares of a number or amount that is 50 percent or more of the total number or total amount of its issued shares, etc. owned by that Foreign Corporation or another capital-linked corporation)): the ratio of the number or amount of shares of that Domestic Corporation held by that corporation that is a Shareholder, Member, or Other Investor to the total number or total amount of the issued shares, etc. of that Domestic Corporation (where there are two or more corporations that are such Shareholders, Members, or Other Investors, the total of the ratios calculated for each of those two or more corporations).
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十八条の三の二に規定する政令で定める権利は、次に掲げる権利とする。
<sup>art-354-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-2</sup>
The rights specified by Cabinet Order prescribed in Article 228-3-2 of the Act are to be the following rights:
<sup>machine translation, not official</sup>

  **一**  法第二百二十八条の三の二に規定する外国親会社等（同条に規定する役員等と同条の契約を締結したものに限る。以下この項において「外国親会社等」という。）の株式又は当該外国親会社等と資本関係（当該外国親会社等と当該外国親会社等以外の法人のいずれか一方の法人が他方の法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式（議決権のあるものに限るものとし、出資を含む。）を直接又は間接に保有する関係をいう。次項において同じ。）がある法人の株式（以下この項において「外国親会社株式等」と総称する。）を無償又は有利な価額で取得することができる権利
  <sup>art-354-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-2/item-1</sup>
  the right to acquire, without consideration or at an advantageous price, shares of the foreign parent company or similar corporation prescribed in Article 228-3-2 of the Act (limited to one that has concluded the contract prescribed in that Article with the officers or similar persons prescribed in that Article; hereinafter referred to as the "foreign parent company or similar corporation" in this paragraph) or shares of a corporation that has a capital relationship with that foreign parent company or similar corporation (meaning a relationship in which one of that foreign parent company or similar corporation and a corporation other than it directly or indirectly holds shares (limited to those with voting rights, and including capital contributions) of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of the other corporation; the same applies in the following paragraph) (hereinafter collectively referred to as "shares of the foreign parent company, etc." in this paragraph);
  <sup>machine translation, not official</sup>

  **二**  外国親会社株式等の価額に相当する額又は当該外国親会社株式等に係る配当に相当する額の金銭その他の経済的利益の支払又は供与を受けることができる権利
  <sup>art-354-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-2/item-2</sup>
  the right to receive payment or provision of money or other economic benefits in an amount equivalent to the value of the shares of the foreign parent company, etc. or in an amount equivalent to dividends on those shares of the foreign parent company, etc.;
  <sup>machine translation, not official</sup>

  **三**  外国親会社株式等の価額、外国親会社等の業績その他の指標の数値が一定の期間内にあらかじめ定めた基準に達した場合に当該外国親会社株式等、金銭その他の経済的利益の交付、支払又は供与を受けることができる権利
  <sup>art-354-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-2/item-3</sup>
  the right to receive delivery, payment or provision of the shares of the foreign parent company, etc., money or other economic benefits where the value of the shares of the foreign parent company, etc., the performance of the foreign parent company or similar corporation or the numerical value of any other index reaches a standard determined in advance within a certain period.
  <sup>machine translation, not official</sup>

**第三項**  第一項後段の規定は、資本関係があるかどうかの判定について準用する。
<sup>art-354-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-3</sup>
The provisions of the second sentence of paragraph (1) apply mutatis mutandis to the determination of whether there is a capital relationship.
<sup>machine translation, not official</sup>

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## Cites
- art-354-3/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/ja/income-tax-act/art-228-3-2 (e-Gov law ID 340AC0000000033)
- art-354-3/par-1: この条 → 所得税法施行令 第三百五十四条の三 (Article 354-3), art-354-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3
- art-354-3/par-1: この項 → 所得税法施行令 第三百五十四条の三第一項 (Article 354-3, paragraph (1)), art-354-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1
- art-354-3/par-1/item-2: 前号 → 所得税法施行令 第三百五十四条の三第一項第一号 (Article 354-3, paragraph (1), item (i)), art-354-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1/item-1
- art-354-3/par-1/item-2: この号 → 所得税法施行令 第三百五十四条の三第一項第二号 (Article 354-3, paragraph (1), item (ii)), art-354-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1/item-2
- art-354-3/par-2: 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/ja/income-tax-act/art-228-3-2 (e-Gov law ID 340AC0000000033)
- art-354-3/par-2/item-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/ja/income-tax-act/art-228-3-2 (e-Gov law ID 340AC0000000033)
- art-354-3/par-2/item-1: この項 → 所得税法施行令 第三百五十四条の三第二項 (Article 354-3, paragraph (2)), art-354-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-2
- art-354-3/par-2/item-1: 次項 → 所得税法施行令 第三百五十四条の三第三項 (Article 354-3, paragraph (3)), art-354-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-3
- art-354-3/par-3: 第一項 → 所得税法施行令 第三百五十四条の三第一項 (Article 354-3, paragraph (1)), art-354-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1

## Cited by

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

- 所得税法施行令 第三百五十四条の三第一項（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/ja/income-tax-act-enforcement-order/art-354-3/par-1
- 所得税法施行令 第三百五十四条の三第一項第二号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-1/item-2
- 所得税法施行令 第三百五十四条の三第二項第一号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-3/par-2/item-1
- 所得税法施行令 第三百五十四条の三第三項（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/ja/income-tax-act-enforcement-order/art-354-3/par-3
- 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/ja/income-tax-act-enforcement-regulation/art-97-3-2/par-1 (e-Gov law ID 340M50000040011)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-115, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06