# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十四条 (Article 84)

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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: 第八十四条 (Article 84)（譲渡制限付株式の価額等） — address `art-84`
- 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-84
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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
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.

---

### 第八十四条（譲渡制限付株式の価額等） — Value, etc. of Restricted Shares
<sup>caption: machine translation, not official</sup>
<sup>art-84 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84</sup>

    **第一項**  個人が法人に対して役務の提供をした場合において、当該役務の提供の対価として譲渡制限付株式であつて次に掲げる要件に該当するもの（以下この項において「特定譲渡制限付株式」という。）が当該個人に交付されたとき（合併又は前条第五項第三号に規定する分割型分割に際し当該合併又は分割型分割に係る同項第二号に規定する被合併法人又は同項第四号に規定する分割法人の当該特定譲渡制限付株式を有する者に対し交付される当該合併又は分割型分割に係る同項第一号に規定する合併法人又は同項第五号に規定する分割承継法人の譲渡制限付株式その他の財務省令で定める譲渡制限付株式（以下この項において「承継譲渡制限付株式」という。）が当該個人に交付されたときを含む。）における当該特定譲渡制限付株式又は承継譲渡制限付株式に係る法第三十六条第二項（収入金額）の価額は、当該特定譲渡制限付株式又は承継譲渡制限付株式の譲渡（担保権の設定その他の処分を含む。次項第一号において同じ。）についての制限が解除された日（同日前に当該個人が死亡した場合において、当該個人の死亡の時に次項第二号に規定する事由に該当しないことが確定している当該特定譲渡制限付株式又は承継譲渡制限付株式については、当該個人の死亡の日）における価額とする。
    <sup>art-84/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1</sup>
    In the case where an individual has provided services to a corporation, if restricted shares that satisfy the following requirements (hereinafter in this paragraph referred to as "specified restricted shares") are delivered to that individual as consideration for the provision of those services (including the case where, upon a merger or a company split by split-off prescribed in paragraph (5), item (iii) of the preceding Article, restricted shares of the acquiring corporation prescribed in paragraph (5), item (i) of the preceding Article or of the succeeding corporation in a company split prescribed in paragraph (5), item (v) of the preceding Article, pertaining to that merger or company split by split-off, or other restricted shares specified by Ministry of Finance Order, that are delivered to a person holding those specified restricted shares of the acquired corporation prescribed in paragraph (5), item (ii) of the preceding Article or the splitting corporation prescribed in paragraph (5), item (iv) of the preceding Article, pertaining to that merger or company split by split-off (hereinafter in this paragraph referred to as "succeeding restricted shares") are delivered to that individual), the value under Article 36, paragraph (2) (Amount of Revenue) of the Act pertaining to those specified restricted shares or succeeding restricted shares is the value on the day on which the restriction on the transfer (including the creation of a security interest and other disposition; the same applies in item (i) of the following paragraph) of those specified restricted shares or succeeding restricted shares was lifted (where that individual died before that day, for those specified restricted shares or succeeding restricted shares that, at the time of the death of that individual, have been determined not to fall under the grounds prescribed in item (ii) of the following paragraph, the day of the death of that individual):
    <sup>machine translation, not official</sup>

      **一**  当該譲渡制限付株式が当該役務の提供の対価として当該個人に生ずる債権の給付と引換えに当該個人に交付されるものであること。
      <sup>art-84/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1/item-1</sup>
      that the restricted shares are delivered to the individual in exchange for the delivery of the claims arising on the individual as the consideration for the provision of the services; or
      <sup>machine translation, not official</sup>

      **二**  前号に掲げるもののほか、当該譲渡制限付株式が実質的に当該役務の提供の対価と認められるものであること。
      <sup>art-84/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1/item-2</sup>
      beyond what is listed in the preceding item, that the restricted shares are found to be substantially the consideration for the provision of the services.
      <sup>machine translation, not official</sup>

    **第二項**  前項に規定する譲渡制限付株式とは、次に掲げる要件に該当する株式（出資、投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口その他これらに準ずるものを含む。以下この条において同じ。）をいう。
    <sup>art-84/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2</sup>
    The restricted shares prescribed in the preceding paragraph means shares (including capital contributions, investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations, and other things equivalent to these; the same applies hereinafter in this Article) that satisfy the following requirements.
    <sup>machine translation, not official</sup>

      **一**  譲渡についての制限がされており、かつ、当該譲渡についての制限に係る期間（次号において「譲渡制限期間」という。）が設けられていること。
      <sup>art-84/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-1</sup>
      that restrictions on transfer are imposed, and a period pertaining to those restrictions on transfer (referred to as the "transfer restriction period" in the following item) is provided;
      <sup>machine translation, not official</sup>

      **二**  前項の個人から役務の提供を受ける法人又はその株式を発行し、若しくは同項の個人に交付した法人がその株式を無償で取得することとなる事由（その株式の交付を受けた同項の個人が譲渡制限期間内の所定の期間勤務を継続しないこと若しくは当該個人の勤務実績が良好でないことその他の当該個人の勤務の状況に基づく事由又はこれらの法人の業績があらかじめ定めた基準に達しないことその他のこれらの法人の業績その他の指標の状況に基づく事由に限る。）が定められていること。
      <sup>art-84/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-2</sup>
      that grounds are provided on which the corporation receiving services from the individual in the preceding paragraph, or the corporation that issued the shares or delivered them to the individual in that paragraph, is to acquire the shares without compensation (limited to grounds based on the circumstances of that individual's service, such as the individual in that paragraph who received delivery of the shares not continuing to work for a prescribed period within the transfer restriction period or that individual's work performance not being good, or grounds based on the circumstances of the performance or other indicators of those corporations, such as the performance of those corporations not reaching a predetermined standard).
      <sup>machine translation, not official</sup>

    **第三項**  発行法人から次の各号に掲げる権利で当該権利の譲渡についての制限その他特別の条件が付されているものを与えられた場合（株主等として与えられた場合（当該発行法人の他の株主等に損害を及ぼすおそれがないと認められる場合に限る。）を除く。）における当該権利に係る法第三十六条第二項の価額は、当該権利の行使により取得した株式のその行使の日（第三号に掲げる権利にあつては、当該権利に基づく払込み又は給付の期日（払込み又は給付の期間の定めがある場合には、当該払込み又は給付をした日））における価額から次の各号に掲げる権利の区分に応じ当該各号に定める金額を控除した金額による。
    <sup>art-84/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3</sup>
    Where rights listed in the following items, to which restrictions on their transfer or other special conditions are attached, are granted by an issuing corporation (excluding where they are granted as a Shareholder, Member, or Other Investor (limited to where it is found that there is no risk of harm to other Shareholders, Members, or Other Investors of that issuing corporation)), the value under Article 36, paragraph (2) of the Act pertaining to those rights is the amount obtained by deducting, from the value of the shares acquired through the exercise of those rights on the day of that exercise (for the rights listed in item (iii), the due date for payment or delivery under those rights (where a period for payment or delivery is provided, the day on which that payment or delivery was made)), the amount specified in each of the following items for the category of rights listed in that item.
    <sup>machine translation, not official</sup>

      **一**  会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条（商法の一部改正）の規定による改正前の商法（明治三十二年法律第四十八号）第二百八十条ノ二十一第一項（新株予約権の有利発行の決議）の決議に基づき発行された同項に規定する新株予約権　当該新株予約権の行使に係る当該新株予約権の取得価額にその行使に際し払い込むべき額を加算した金額
      <sup>art-84/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-1</sup>
      share options prescribed in Article 280-21, paragraph (1) (Resolution on Issuance of Share Options on Favorable Terms) of the Commercial Code (Act No. 48 of 1899) prior to its amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) that were issued based on a resolution under that paragraph: the amount obtained by adding the amount to be paid in upon the exercise of those share options to the acquisition price of those share options pertaining to that exercise;
      <sup>machine translation, not official</sup>

      **二**  会社法第二百三十八条第二項（募集事項の決定）の決議（同法第二百三十九条第一項（募集事項の決定の委任）の決議による委任に基づく同項に規定する募集事項の決定及び同法第二百四十条第一項（公開会社における募集事項の決定の特則）の規定による取締役会の決議を含む。）に基づき発行された新株予約権（当該新株予約権を引き受ける者に特に有利な条件若しくは金額であることとされるもの又は役務の提供その他の行為による対価の全部若しくは一部であることとされるものに限る。）　当該新株予約権の行使に係る当該新株予約権の取得価額にその行使に際し払い込むべき額を加算した金額
      <sup>art-84/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-2</sup>
      share options issued based on a resolution under Article 238, paragraph (2) (Determination of Subscription Requirements) of the Companies Act (including the determination of the subscription requirements prescribed in Article 239, paragraph (1) (Delegation of Determination of Subscription Requirements) of that Act made based on delegation by a resolution under that paragraph, and a resolution of the board of directors under the provisions of Article 240, paragraph (1) (Special Provisions on Determination of Subscription Requirements for Public Company) of that Act) (limited to those specified as being on terms or in an amount particularly favorable to the persons who subscribe for those share options, or as being the whole or part of consideration for the provision of services or other acts): the amount obtained by adding the amount to be paid in upon the exercise of those share options to the acquisition price of those share options pertaining to that exercise;
      <sup>machine translation, not official</sup>

      **三**  株式と引換えに払い込むべき額が有利な金額である場合における当該株式を取得する権利（前二号に掲げるものを除く。）　当該権利の行使に係る当該権利の取得価額にその行使に際し払い込むべき額を加算した金額
      <sup>art-84/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-3</sup>
      a right to acquire shares where the amount to be paid in exchange for the shares is a favorable amount (excluding those listed in the preceding two items): the amount obtained by adding the amount to be paid in upon the exercise of that right to the acquisition price of that right pertaining to that exercise.
      <sup>machine translation, not official</sup>

---

## Cites
- art-84/par-1: この項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1
- art-84/par-1: 前条第五項第三号 → 所得税法施行令 第八十三条の二第五項第三号 (Article 83-2, paragraph (5), item (iii)), art-83-2/par-5/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-83-2/par-5/item-3
- art-84/par-1: 同項第二号 → 所得税法施行令 第八十三条の二第五項第二号 (Article 83-2, paragraph (5), item (ii)), art-83-2/par-5/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-83-2/par-5/item-2
- art-84/par-1: 同項第四号 → 所得税法施行令 第八十三条の二第五項第四号 (Article 83-2, paragraph (5), item (iv)), art-83-2/par-5/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-83-2/par-5/item-4
- art-84/par-1: 同項第一号 → 所得税法施行令 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 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-83-2/par-5/item-1
- art-84/par-1: 同項第五号 → 所得税法施行令 第八十三条の二第五項第五号 (Article 83-2, paragraph (5), item (v)), art-83-2/par-5/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-83-2/par-5/item-5
- art-84/par-1: 法第三十六条第二項 → 所得税法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/income-tax-act/art-36/par-2 (e-Gov law ID 340AC0000000033)
- art-84/par-1: 次項第一号 → 所得税法施行令 第八十四条第二項第一号 (Article 84, paragraph (2), item (i)), art-84/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-1
- art-84/par-1: 次項第二号 → 所得税法施行令 第八十四条第二項第二号 (Article 84, paragraph (2), item (ii)), art-84/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-2
- art-84/par-1/item-2: 前号 → 所得税法施行令 第八十四条第一項第一号 (Article 84, paragraph (1), item (i)), art-84/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1/item-1
- art-84/par-2: 前項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1
- art-84/par-2: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-84/par-2: この条 → 所得税法施行令 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84
- art-84/par-2/item-1: 次号 → 所得税法施行令 第八十四条第二項第二号 (Article 84, paragraph (2), item (ii)), art-84/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-2
- art-84/par-2/item-2: 前項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1
- art-84/par-3: 法第三十六条第二項 → 所得税法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/income-tax-act/art-36/par-2 (e-Gov law ID 340AC0000000033)
- art-84/par-3: 第三号 → 所得税法施行令 第八十四条第三項第三号 (Article 84, paragraph (3), item (iii)), art-84/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-3
- art-84/par-3/item-1: 会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection
- art-84/par-3/item-2: 会社法第二百三十八条第二項 → 会社法 第二百三十八条第二項 (Article 238, paragraph (2)), art-238/par-2 — https://japanlaw.org/ja/companies-act/art-238/par-2 (e-Gov law ID 417AC0000000086)
- art-84/par-3/item-2: 同法第二百三十九条第一項 → 会社法 第二百三十九条第一項 (Article 239, paragraph (1)), art-239/par-1 — https://japanlaw.org/ja/companies-act/art-239/par-1 (e-Gov law ID 417AC0000000086)
- art-84/par-3/item-2: 同法第二百四十条第一項 → 会社法 第二百四十条第一項 (Article 240, paragraph (1)), art-240/par-1 — https://japanlaw.org/ja/companies-act/art-240/par-1 (e-Gov law ID 417AC0000000086)
- art-84/par-3/item-3: 前二号 → 所得税法施行令 第八十四条第三項第一号 (Article 84, paragraph (3), item (i)), art-84/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-1
- art-84/par-3/item-3: 前二号 → 所得税法施行令 第八十四条第三項第二号 (Article 84, paragraph (3), item (ii)), art-84/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-2

## Cited by

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

- 所得税法施行令 第八十四条第一項（譲渡制限付株式の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1
- 所得税法施行令 第八十四条第一項第二号（譲渡制限付株式の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1/item-2
- 所得税法施行令 第八十四条第二項（譲渡制限付株式の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2
- 所得税法施行令 第八十四条第二項第一号（譲渡制限付株式の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-1
- 所得税法施行令 第八十四条第二項第二号（譲渡制限付株式の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-2/item-2
- 所得税法施行令 第八十四条第三項（譲渡制限付株式の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3
- 所得税法施行令 第八十四条第三項第三号（譲渡制限付株式の価額等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3/item-3
- 所得税法施行令 第八十八条の二第一項（発行法人から与えられた株式を取得する権利の譲渡による収入金額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-88-2/par-1
- 所得税法施行令 第百九条第一項第二号（有価証券の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-2
- 所得税法施行令 第百九条第一項第三号（有価証券の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-3
- 所得税法施行令 第百七十条第一項第一号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-1/item-1
- 所得税法施行令 第百七十条第一項第二号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-1/item-2
- 所得税法施行令 第百九十七条の三第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197-3/par-2
- 所得税法施行令 附則第六条第一項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3482-53/art-6/par-1
- 所得税法施行令 附則第六条第一項（株式等を取得する権利の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-6/par-1
- 所得税法施行令 附則第八条第一項（株式等を取得する権利の価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-8/par-1
- 所得税法施行令 附則第五条第一項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-5/par-1
- 所得税法施行令 附則第四条第一項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1
- 所得税法施行令 附則第四条第二項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2
- 所得税法施行令 附則第四条第三項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-3
- 所得税法施行規則 第十九条の四第一項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-19-4/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第十九条の四第一項第一号 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-19-4/par-1/item-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-20261106T173921-026, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-027, 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