# 所得税法 / Income Tax Act — 第二百二十八条の三の二 (Article 228-3-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-228-3-2. 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: 第二百二十八条の三の二 (Article 228-3-2)（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — address `art-228-3-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-228-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-228-3-2 - 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. --- ### 第二百二十八条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan caption: machine translation, not official art-228-3-2 · https://japanlaw.org/ja/income-tax-act/art-228-3-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2 **第一項** 外国法人がその発行済株式（議決権のあるものに限る。）若しくは出資の総数若しくは総額の百分の五十以上の数若しくは金額の株式（議決権のあるものに限る。）若しくは出資を直接若しくは間接に保有する関係その他の政令で定める関係にある内国法人の役員（法人税法第二条第十五号（定義）に規定する役員をいう。以下この条において同じ。）若しくは使用人（役員又は使用人であつた者を含む。）で次に掲げる者のいずれかに該当するもの又は外国法人の国内にある営業所等（営業所、事務所その他これらに準ずるものをいう。以下この条において同じ。）において勤務する当該外国法人の役員若しくは使用人（役員又は使用人であつた者を含む。）で次に掲げる者のいずれかに該当するもの（以下この条において「役員等」と総称する。）が、当該役員等と当該役員等に係るこれらの外国法人（以下この条において「外国親会社等」という。）との間の契約により付与された当該外国親会社等が発行する株式を無償又は有利な価額で取得することができる権利その他の政令で定める権利に基づき当該外国親会社等から株式、金銭その他の経済的利益の交付、支払又は供与（以下この条において「供与等」という。）を受けた場合には、当該内国法人又は営業所等の長は、財務省令で定めるところにより、その経済的利益の供与等を受けた役員等の当該外国親会社等の経済的利益の供与等に関する調書を、当該供与等を受けた日の属する年の翌年三月三十一日（第二号に掲げる者に該当するものに係る調書にあつては、翌年四月三十日）までに、税務署長に提出しなければならない。 art-228-3-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-228-3-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1 If an officer (meaning an officer as prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; hereinafter the same applies in this Article) or employee (including a person who was an officer or employee) of a Domestic Corporation that is in a relationship with a Foreign Corporation specified by Cabinet Order, such as a relationship in which the Foreign Corporation directly or indirectly holds shares (limited to those with voting rights) or capital contributions whose number or amount is 50 percent or more of the total number or total amount of the Domestic Corporation's issued shares (limited to those with voting rights) or capital contributions, who falls under either of the following persons, or an officer or employee (including a person who was an officer or employee) of a Foreign Corporation who works at a business office or similar place (meaning a business office, office, or any other place equivalent thereto; hereinafter the same applies in this Article) of that Foreign Corporation in Japan and who falls under either of the following persons (hereinafter collectively referred to as "officers or similar persons" in this Article), has received from the Foreign Corporation related to that officer or similar person (hereinafter referred to as the "foreign parent company or similar corporation" in this Article) a delivery, payment, or provision of shares, money, or other economic benefits (hereinafter referred to as a "provision or similar transfer" in this Article) based on a right, granted under a contract between the officer or similar person and the foreign parent company or similar corporation, to acquire shares issued by the foreign parent company or similar corporation free of charge or at an advantageous price, or on any other right specified by Cabinet Order, the Domestic Corporation or the head of the business office or similar place must submit a report on the provision or similar transfer of economic benefits by the foreign parent company or similar corporation to the officer or similar person who received that provision or similar transfer of economic benefits to the district director pursuant to Ministry of Finance Order, by March 31 of the year after that in which the day of that provision or similar transfer falls (or by April 30 of the following year, for a report concerning a person who falls under the person set forth in item (ii)): machine translation, not official **一** 居住者 art-228-3-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-228-3-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1/item-1 a Resident; machine translation, not official **二** 非居住者のうち、当該供与等を受けた経済的利益の価額の全部又は一部が第百六十一条第一項（国内源泉所得）に規定する国内源泉所得となるものを受けた者 art-228-3-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-228-3-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1/item-2 a Nonresident who has received a provision or similar transfer of economic benefits the value of which constitutes, in whole or in part, domestic source income prescribed in Article 161, paragraph (1) (Domestic Source Income). machine translation, not official --- ## Cites - art-228-3-2/par-1: 法人税法第二条第十五号 → 法人税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-15 - art-228-3-2/par-1: この条 → 所得税法 第二百二十八条の三の二 (Article 228-3-2), art-228-3-2 — https://japanlaw.org/ja/income-tax-act/art-228-3-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2 - art-228-3-2/par-1: 第二号 → 所得税法 第二百二十八条の三の二第一項第二号 (Article 228-3-2, paragraph (1), item (ii)), art-228-3-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-228-3-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1/item-2 - art-228-3-2/par-1/item-2: 第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1 ## Cited by 12 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 第二百二十八条の三の二第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — https://japanlaw.org/ja/income-tax-act/art-228-3-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-3-2/par-1 - 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 附則第五十六条第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-56/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-56/par-1 - 所得税法 附則第二十条第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4281-15/art-20/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4281-15/art-20/par-1 - 所得税法施行規則 第九十七条の三の二第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1 - 所得税法施行規則 第九十七条の三の二第一項第一号イ（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-1/sub-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-1/sub-1 - 所得税法施行規則 第九十七条の三の二第一項第一号ロ（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3-2/par-1/item-1/sub-2 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1/item-1/sub-2 - 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 - 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 — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-042, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-015, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05