# 所得税法 / Income Tax Act — 第二百二十八条の二 (Article 228-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-228-2. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第二百二十八条の二 (Article 228-2)（新株予約権の行使に関する調書） — address `art-228-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-228-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-228-2 - 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. --- ### 第二百二十八条の二（新株予約権の行使に関する調書） — (Report on the Exercise of Share Options) caption: Ministry of Justice translation — Japanese Law Translation Database System art-228-2 · https://japanlaw.org/ja/income-tax-act/art-228-2 · https://japanlaw.org/l/340AC0000000033/art-228-2 **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。）により同法第二百三十八条第一項の新株予約権（当該新株予約権を引き受ける者に特に有利な条件又は金額であることとされるものその他の政令で定めるものに限る。）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。）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の発行又は割当て（当該発行又は割当てが金銭の払込みを要しないこととするものその他これに類するもので政令で定めるものに限る。）をした株式会社は、当該発行又は割当てをした当該新株予約権の行使があつた場合には、財務省令で定めるところにより、その行使をした個人又は法人の当該新株予約権の行使に関する調書を、当該行使をした日の属する年の翌年一月三十一日までに、税務署長に提出しなければならない。 art-228-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-228-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-2/par-1 A stock company issuing or allotting share options as referred to in Article 238, paragraph (1) (Determination of Subscription Requirements) of the Companies Act pursuant to a resolution as referred to in paragraph (2) of that Article (or pursuant to a determination of the subscription requirements prescribed in Article 239, paragraph (1) (Entrusting Determination of Subscription Requirements) of that Act as entrusted based on a resolution as referred to in that paragraph; or pursuant to a board of directors resolution under Article 240, paragraph (1) (Special Provisions on Determination of Subscription Requirements for a Public Company) of that Act) (but only share options treated as having particularly favorable conditions or as being of an amount that is particularly favorable to persons receiving them, and other share options prescribed by Cabinet Order); issuing or allotting share options as referred to in Article 277 (Allotment of Share Options without Contribution) of that Act pursuant to a resolution as referred to in Article 322, paragraph (1) (General Meetings of Class Shareholders When Detriment to Class Shareholders of Certain Classes Likely) of that Act (or pursuant to the provisions of the articles of incorporation under paragraph (2) of that Article); or issuing or allotting share options as referred to in Article 280-21, paragraph (1) (Resolution for a Favorable Issue of Share Options) of the Commercial Code (Act No. 48 of 1899) prior to its revision under Article 64 (Partial Revision of the Commercial Code) of the Act Prescribing Adjustments to the Relevant Acts to Coordinate with the Enforcement of the Companies Act (Act No. 87 of 2005) pursuant to a resolution as referred to in that paragraph; to an individual or corporation (but only an issuance or allotment of share options for which it is decided that no money is required to be paid or a similar issuance or allotment as prescribed by Cabinet Order) must submit a report on the exercise of share options by that individual or corporation to the district tax office director pursuant to Ministry of Finance Order if the share options subject to the issuance or allotment are exercised, by January 31 of the year after that in which the day the share options were exercised falls. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "A stock company issuing or allotting share options as referred to in Article 238, paragraph (1) (Determination of Subscription Requirements) of the Companies Act pursuant to a resolution as referred to in paragraph (2) of that Article (or pursuant to a determination of the subscription requirements prescribed in Article 239, paragraph (1) (Entrusting Determination of Subscription Requirements) of that Act as entrusted based on a resolution as referred to in that paragraph; or pursuant to a board of directors resolution under Article 240, paragraph (1) (Special Provisions on Determination of Subscription Requirements for a Public Company) of that Act (but only share options treated as having particularly favorable conditions or as being of an amount that is particularly favorable to persons receiving them, and other share options prescribed by Cabinet Order); issuing or allotting share options as referred to in Article 277 (Allotment of Share Options without Contribution) of that Act pursuant to a resolution as referred to in Article 322, paragraph (1) (General Meetings of Class Shareholders When Detriment to Class Shareholders of Certain Classes Likely) of that Act (or pursuant to the provisions of the articles of incorporation under paragraph (2) of that Article); or issuing or allotting share options as referred to in Article 280-21, paragraph (1) (Resolution for a Favorable Issue of Share Options) of the Commercial Code (Act No. 48 of 1899) prior to its revision under Article 64 (Partial Revision of the Commercial Code) of the Act Prescribing Adjustments to the Relevant Acts to Coordinate with the Enforcement of the Companies Act (Act No. 87 of 2005) pursuant to a resolution as referred to in that paragraph; to an individual or corporation (but only an issuance or allotment of share options for which it is decided that no money is required to be paid or a similar issuance or allotment as prescribed by Cabinet Order) must submit a report on the exercise of share options by that individual or corporation to the district tax office director pursuant to Ministry of Finance Order if the share options subject to the issuance or allotment are exercised, by January 31 of the year after that in which the day the share options were exercised falls." — https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb --- ## Cites - art-228-2/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-228-2/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-228-2/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-228-2/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-228-2/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-228-2/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-228-2/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-228-2/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 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の二第一項第一号ロ（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1/sub-2 - 所得税法 第二条第一項第四十四号（定義） — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-44 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-44 - 所得税法 第二百二十八条の四第一項（支払調書等の提出の特例） — https://japanlaw.org/ja/income-tax-act/art-228-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-1 - 所得税法 第二百二十八条の四第三項（支払調書等の提出の特例） — https://japanlaw.org/ja/income-tax-act/art-228-4/par-3 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-3 - 所得税法 第二百二十八条の四第四項（支払調書等の提出の特例） — https://japanlaw.org/ja/income-tax-act/art-228-4/par-4 · https://japanlaw.org/l/340AC0000000033/art-228-4/par-4 - 所得税法 第二百四十二条第一項第五号 — https://japanlaw.org/ja/income-tax-act/art-242/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-242/par-1/item-5 - 所得税法施行規則 第一条の五第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-1-5/par-2 · https://japanlaw.org/l/340M50000040011/art-1-5/par-2 - 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 - 租税特別措置法 第二十九条の二第八項（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-29-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-8 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/ja/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-09-29 - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act (所得税法), Article 228-2, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05