# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十七条の二 (Article 97-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第九十七条の二 (Article 97-2)（新株予約権の行使に関する調書） — address `art-97-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-97-2 - 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. --- ### 第九十七条の二（新株予約権の行使に関する調書） — Report on the Exercise of Share Options caption: machine translation, not official art-97-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2 · https://japanlaw.org/l/340M50000040011/art-97-2 **第一項** 個人又は法人に対し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。第三号において同じ。）により同法第二百三十八条第一項の新株予約権若しくは同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。第三号において同じ。）により同法第二百七十七条（新株予約権無償割当て）の新株予約権又は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。第三号において「旧商法」という。）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）の決議により同項に規定する新株予約権（以下この項において「新株予約権」という。）の法第二百二十八条の二（新株予約権の行使に関する調書）に規定する発行又は割当てをした株式会社は、同条の規定により、その発行又は割当てに係る新株予約権の行使をした者の各人別に、次に掲げる事項を記載した調書を、当該株式会社の本店の所在地の所轄税務署長に提出しなければならない。 art-97-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1 A stock company that has made the issuance or allotment prescribed in Article 228-2 (Report on the Exercise of Share Options) of the Act, to an individual or a corporation, of share options under Article 238, paragraph (1) of the Companies Act by a resolution under Article 238, paragraph (2) (Determination of Subscription Requirements) of that Act (including the determination of subscription requirements prescribed in Article 239, paragraph (1) (Delegation of Determination of Subscription Requirements) of that Act based on delegation by a resolution under that paragraph and a resolution of the board of directors under Article 240, paragraph (1) (Special Provisions on Determination of Subscription Requirements for Public Company) of that Act; the same applies in item (iii)), of share options under Article 277 (Allotment of Share Options without Contribution) of that Act by a resolution under Article 322, paragraph (1) (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) of that Act (including a provision of the articles of incorporation under paragraph (2) of that Article; the same applies in item (iii)), or of share options prescribed in Article 280-21, paragraph (1) (Resolution on Favorable Issuance of Share Options) 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) (referred to as the "former Commercial Code" in item (iii)) by a resolution under that paragraph (all of these referred to as "share options" in this paragraph) must, pursuant to that Article, submit a report stating the following matters for each person who exercised the share options pertaining to that issuance or allotment, to the district director with jurisdiction over the location of the head office of that stock company: machine translation, not official **一** その新株予約権の行使をした者の氏名又は名称、住所若しくは居所又は本店若しくは主たる事務所の所在地及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地） art-97-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-1 the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who exercised the share options (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or place of residence, or the location of the head office or principal office); machine translation, not official **二** その新株予約権の行使があつた年月日 art-97-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-2 the date on which the share options were exercised; machine translation, not official **三** その行使があつた新株予約権に係る会社法第二百三十八条第二項の決議若しくは同法第三百二十二条第一項の決議（同条第二項の規定による定款の定めがある場合にあつては、当該新株予約権の発行又は割当てに係る決定をした取締役会の決議又は取締役の決定）又は旧商法第二百八十条ノ二十一第一項の規定による決議をした年月日 art-97-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-3 the date of the resolution under Article 238, paragraph (2) of the Companies Act or the resolution under Article 322, paragraph (1) of that Act (where there is a provision of the articles of incorporation under paragraph (2) of that Article, the resolution of the board of directors or the decision of the director that made the decision concerning the issuance or allotment of those share options), or the resolution under Article 280-21, paragraph (1) of the former Commercial Code, pertaining to the share options that were exercised; machine translation, not official **四** その新株予約権の行使により交付をした株式の種類及び数 art-97-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-4 the class and number of the shares delivered upon the exercise of the share options; machine translation, not official **五** その新株予約権の発行又は割当てに係る払い込まれるべき額及びその行使に際して払い込まれるべき額 art-97-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-5 the amount to be paid in connection with the issuance or allotment of the share options and the amount to be paid upon their exercise; machine translation, not official **六** その新株予約権の行使があつた日における当該株式会社の株式の一株当たりの価額 art-97-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-6 the value per share of the shares of the stock company on the date on which the share options were exercised; machine translation, not official **七** その他参考となるべき事項 art-97-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-7 any other matters for reference. machine translation, not official **第二項** 前項に規定する調書の書式は、別表第九（一）による。 art-97-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-2 · https://japanlaw.org/l/340M50000040011/art-97-2/par-2 The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (1). machine translation, not official --- ## Cites - art-97-2/par-1: 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 · https://japanlaw.org/l/417AC0000000086/art-238/par-2 - art-97-2/par-1: 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 · https://japanlaw.org/l/417AC0000000086/art-239/par-1 - art-97-2/par-1: 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 · https://japanlaw.org/l/417AC0000000086/art-240/par-1 - art-97-2/par-1: 第三号 → 所得税法施行規則 第九十七条の二第一項第三号 (Article 97-2, paragraph (1), item (iii)), art-97-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1/item-3 - art-97-2/par-1: 同法第二百三十八条第一項 → 会社法 第二百三十八条第一項 (Article 238, paragraph (1)), art-238/par-1 — https://japanlaw.org/ja/companies-act/art-238/par-1 · https://japanlaw.org/l/417AC0000000086/art-238/par-1 - art-97-2/par-1: 同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/ja/companies-act/art-322/par-1 · https://japanlaw.org/l/417AC0000000086/art-322/par-1 - art-97-2/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/ja/companies-act/art-322/par-2 · https://japanlaw.org/l/417AC0000000086/art-322/par-2 - art-97-2/par-1: 同法第二百七十七条 → 会社法 第二百七十七条 (Article 277), art-277 — https://japanlaw.org/ja/companies-act/art-277 · https://japanlaw.org/l/417AC0000000086/art-277 - art-97-2/par-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-97-2/par-1: この項 → 所得税法施行規則 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1 - art-97-2/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-228-2 - art-97-2/par-1/item-3: 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 · https://japanlaw.org/l/417AC0000000086/art-238/par-2 - art-97-2/par-1/item-3: 同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/ja/companies-act/art-322/par-1 · https://japanlaw.org/l/417AC0000000086/art-322/par-1 - art-97-2/par-1/item-3: 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/ja/companies-act/art-322/par-2 · https://japanlaw.org/l/417AC0000000086/art-322/par-2 - art-97-2/par-2: 前項 → 所得税法施行規則 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第九十七条の二第一項（新株予約権の行使に関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1 - 所得税法施行規則 第九十七条の二第二項（新株予約権の行使に関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-2 · https://japanlaw.org/l/340M50000040011/art-97-2/par-2 - 所得税法施行規則 附則第八十条第一項（新株予約権の行使に関する調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-80/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-80/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-075, translated 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-076, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27