# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十八条の二 (Article 88-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-88-2. 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: 第八十八条の二 (Article 88-2)（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） — address `art-88-2` - 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-88-2 - 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. - 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. --- ### 第八十八条の二（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） — Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation caption: machine translation, not official art-88-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-88-2 **第一項** 法第四十一条の二（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）に規定する政令で定める権利は、第八十四条第三項各号（譲渡制限付株式の価額等）に掲げる権利で当該権利の行使をしたならば同項の規定の適用のあるもの（次項において「新株予約権等」という。）とする。 art-88-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-88-2/par-1 The rights specified by Cabinet Order prescribed in Article 41-2 (Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation) of the Act are the rights listed in the items of Article 84, paragraph (3) (Value, etc. of Restricted Shares) for which the provisions of that paragraph would apply if they were exercised (referred to as "share options, etc." in the following paragraph). machine translation, not official **第二項** 法第四十一条の二に規定する政令で定める者は、贈与、相続、遺贈又は譲渡により新株予約権等を取得した者で当該新株予約権等を行使できることとなるものとする。 art-88-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-88-2/par-2 The persons specified by Cabinet Order prescribed in Article 41-2 of the Act are persons who have acquired share options, etc. by gift, inheritance, bequest, or transfer and who become able to exercise those share options, etc. machine translation, not official --- ## Cites - art-88-2/par-1: 法第四十一条の二 → 所得税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act/art-41-2 (e-Gov law ID 340AC0000000033) - art-88-2/par-1: 第八十四条第三項 → 所得税法施行令 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-3 - art-88-2/par-1: 次項 → 所得税法施行令 第八十八条の二第二項 (Article 88-2, paragraph (2)), art-88-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-88-2/par-2 - art-88-2/par-2: 法第四十一条の二 → 所得税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/ja/income-tax-act/art-41-2 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261106T173921-027, 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