# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九十七条の三 (Article 97-3)

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- 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: 第九十七条の三 (Article 97-3)（株式無償割当てに関する調書） — address `art-97-3`
- 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-97-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-97-3
- 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.

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### 第九十七条の三（株式無償割当てに関する調書） — Report on Allotments of Shares Without Contribution
<sup>caption: machine translation, not official</sup>
<sup>art-97-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3 · https://japanlaw.org/l/340M50000040011/art-97-3</sup>

  **第一項**  個人又は法人に対し会社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）に規定する株式無償割当て（以下この項において「株式無償割当て」という。）をした株式会社は、同条の規定により、その割当てを受けた者の各人別に、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。
  <sup>art-97-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1</sup>
  A stock company that has made an allotment of shares without contribution prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the Act (hereinafter referred to as "allotment of shares without contribution" in this paragraph) to an individual or corporation by a resolution under Article 322, paragraph (1) of the Companies Act (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) (including a provision of the articles of incorporation under paragraph (2) of that Article; the same applies in item (iii)) must, pursuant to Article 228-3 of the Act, submit a report stating the following matters, for each person who received the allotment, to the district director with jurisdiction over the location of the head office of the stock company.
  <sup>machine translation, not official</sup>

    **一**  当該株式無償割当てを受け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）
    <sup>art-97-3/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-1</sup>
    the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person who received the allotment of shares without contribution (for a person who has neither an individual number nor a corporate number, the name or title and the domicile or residence, or location of the head office or principal office);
    <sup>machine translation, not official</sup>

    **二**  当該株式無償割当ての効力を生ずる年月日
    <sup>art-97-3/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-2</sup>
    the date on which the allotment of shares without contribution takes effect;
    <sup>machine translation, not official</sup>

    **三**  当該株式無償割当てに係る会社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、当該株式無償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）をした年月日
    <sup>art-97-3/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-3</sup>
    the date on which the resolution under Article 322, paragraph (1) of the Companies Act pertaining to the allotment of shares without contribution was made (in the case 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 a director that made the determination pertaining to the allotment of shares without contribution);
    <sup>machine translation, not official</sup>

    **四**  当該株式無償割当てにより交付をした株式の種類及び数
    <sup>art-97-3/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-4</sup>
    the class and number of shares delivered by the allotment of shares without contribution;
    <sup>machine translation, not official</sup>

    **五**  前号の株式と引換えに払い込まれるべき額がある場合には、その額
    <sup>art-97-3/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-5</sup>
    if there is an amount to be paid in exchange for the shares set forth in the preceding item, that amount;
    <sup>machine translation, not official</sup>

    **六**  当該株式無償割当ての効力を生ずる日における第四号の株式の一株当たりの価額
    <sup>art-97-3/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-6</sup>
    the value per share of the shares set forth in item (iv) on the date on which the allotment of shares without contribution takes effect;
    <sup>machine translation, not official</sup>

    **七**  その他参考となるべき事項
    <sup>art-97-3/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-7</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する調書の書式は、別表第九（二）による。
  <sup>art-97-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-2 · https://japanlaw.org/l/340M50000040011/art-97-3/par-2</sup>
  The form of the report prescribed in the preceding paragraph is as set out in Appended Table IX (2).
  <sup>machine translation, not official</sup>

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## Cites
- art-97-3/par-1: 会社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-97-3/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-97-3/par-1: 第三号 → 所得税法施行規則 第九十七条の三第一項第三号 (Article 97-3, paragraph (1), item (iii)), art-97-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-3
- art-97-3/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-228-3
- art-97-3/par-1: この項 → 所得税法施行規則 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1
- art-97-3/par-1/item-3: 会社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-97-3/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-97-3/par-1/item-5: 前号 → 所得税法施行規則 第九十七条の三第一項第四号 (Article 97-3, paragraph (1), item (iv)), art-97-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-4
- art-97-3/par-1/item-6: 第四号 → 所得税法施行規則 第九十七条の三第一項第四号 (Article 97-3, paragraph (1), item (iv)), art-97-3/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-4
- art-97-3/par-2: 前項 → 所得税法施行規則 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1

## Cited by

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

- 所得税法施行規則 第九十七条の三第一項（株式無償割当てに関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1
- 所得税法施行規則 第九十七条の三第一項第五号（株式無償割当てに関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-5
- 所得税法施行規則 第九十七条の三第一項第六号（株式無償割当てに関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1/item-6
- 所得税法施行規則 第九十七条の三第二項（株式無償割当てに関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-2 · https://japanlaw.org/l/340M50000040011/art-97-3/par-2
- 所得税法施行規則 附則第八十一条第一項（株式無償割当て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-81/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-81/par-1

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## 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-20261027T143811-076, 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