# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（新株予約権の行使に関する調書等の提出に関する経過措置） — address `suppl-4182-124/art-21` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-21 - 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. --- ### 第二十一条（新株予約権の行使に関する調書等の提出に関する経過措置） — Transitional Measures Concerning Submission of Reports, etc. on the Exercise of Share Options caption: machine translation, not official suppl-4182-124/art-21 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-21 **第一項** 新令第三百五十四条第一項（新株予約権の行使に関する調書）の規定は、会社法施行日以後の新法第二百二十八条の二（新株予約権の行使に関する調書）に規定する決議により発行又は割当てをした同項各号に掲げる新株予約権について適用する。 suppl-4182-124/art-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-21/par-1 Article 354, paragraph (1) (Report on the Exercise of Share Options) of the New Order applies to the share options listed in the items of that paragraph that are issued or allotted pursuant to a resolution prescribed in Article 228-2 (Report on the Exercise of Share Options) of the New Act that is adopted on or after the Effective Date of the Companies Act. machine translation, not official **第二項** 新令第三百五十四条の二（著しく低い価額の対価による株式割当て）の規定は、会社法施行日以後の新法第二百二十八条の三（株式無償割当てに関する調書）に規定する決議による同条に規定する株式無償割当てについて適用する。 suppl-4182-124/art-21/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-21/par-2 Article 354-2 (Allotment of Shares for Consideration at a Significantly Low Value) of the New Order applies to the allotment of shares without contribution prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the New Act that is made pursuant to a resolution prescribed in that Article that is adopted on or after the Effective Date of the Companies Act. machine translation, not official --- ## Cites - suppl-4182-124/art-21/par-1: 新令第三百五十四条第一項 → 所得税法施行令 第三百五十四条第一項 (Article 354, paragraph (1)), art-354/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354/par-1 - suppl-4182-124/art-21/par-1: 新法第二百二十八条の二 → 所得税法 第二百二十八条の二 (Article 228-2), art-228-2 — https://japanlaw.org/ja/income-tax-act/art-228-2 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-21/par-2: 新令第三百五十四条の二 → 所得税法施行令 第三百五十四条の二 (Article 354-2), art-354-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-354-2 - suppl-4182-124/art-21/par-2: 新法第二百二十八条の三 → 所得税法 第二百二十八条の三 (Article 228-3), art-228-3 — https://japanlaw.org/ja/income-tax-act/art-228-3 (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 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3 --- ## 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-20261106T163957-150, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-150, 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