# 所得税法 / Income Tax Act — 第四十一条の二 (Article 41-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/art-41-2. 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: 第四十一条の二 (Article 41-2)（発行法人から与えられた株式を取得する権利の譲渡による収入金額） — address `art-41-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-41-2 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第四十一条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額） — Amount of Revenue from Transfer of a Right to Acquire Shares Granted by the Issuing Corporation caption: machine translation, not official art-41-2 · https://japanlaw.org/ja/income-tax-act/art-41-2 **第一項** 居住者が株式を無償又は有利な価額により取得することができる権利として政令で定める権利を発行法人から与えられた場合において、当該居住者又は当該居住者の相続人その他の政令で定める者が当該権利をその発行法人に譲渡したときは、当該譲渡の対価の額から当該権利の取得価額を控除した金額を、その発行法人が支払をする事業所得に係る収入金額、第二十八条第一項（給与所得）に規定する給与等の収入金額、第三十条第一項（退職所得）に規定する退職手当等の収入金額、一時所得に係る収入金額又は雑所得（第三十五条第三項（雑所得）に規定する公的年金等に係るものを除く。）に係る収入金額とみなして、この法律（第二百二十四条の三（株式等の譲渡の対価の受領者等の告知）、第二百二十五条（支払調書及び支払通知書）及び第二百二十八条（名義人受領の株式等の譲渡の対価の調書）並びにこれらの規定に係る罰則を除く。）の規定を適用する。 art-41-2/par-1 · https://japanlaw.org/ja/income-tax-act/art-41-2/par-1 If a Resident has been granted by the issuing corporation a right that Cabinet Order specifies as a right to acquire shares without compensation or at an advantageous price, and the Resident, the Resident's heir, or any other person specified by Cabinet Order transfers the right to the issuing corporation, the provisions of this Act (other than Article 224-3 (Notice by Recipients of Consideration for Transferring Shares), Article 225 (Payment Reports and Notice of Payment), Article 228 (Report on Consideration for Transfer of Shares Received by the Person of Record), and the penal provisions relating to these provisions) apply by deeming the amount arrived at when the acquisition cost of the right is deducted from the amount of the consideration for the transfer to be the amount of revenue relating to business income, the amount of revenue from salary or other wages prescribed in Article 28, paragraph (1) (Salary Income), the amount of revenue from severance pay and other such compensation prescribed in Article 30, paragraph (1) (Retirement Income), the amount of revenue relating to occasional income, or the amount of revenue relating to miscellaneous income (other than that relating to public pensions and retirement packages prescribed in Article 35, paragraph (3) (Miscellaneous Income)), paid by the issuing corporation. machine translation, not official --- ## Cites - art-41-2/par-1: 第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/income-tax-act/art-28/par-1 - art-41-2/par-1: 第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/income-tax-act/art-30/par-1 - art-41-2/par-1: 第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3 - art-41-2/par-1: 第二百二十四条の三 → 所得税法 第二百二十四条の三 (Article 224-3), art-224-3 — https://japanlaw.org/ja/income-tax-act/art-224-3 - art-41-2/par-1: 第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 - art-41-2/par-1: 第二百二十八条 → 所得税法 第二百二十八条 (Article 228), art-228 — https://japanlaw.org/ja/income-tax-act/art-228 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法 第二百二十四条の三第一項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1 - 所得税法 第二百二十四条の三第三項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 - 所得税法 第二百二十四条の三第四項（株式等の譲渡の対価の受領者等の告知） — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 - 所得税法 附則第五条第一項（発行法人から与えられた株式を取得する権利の譲渡による収入金額に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-5/par-1 - 租税特別措置法 第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十七条の十四第一項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-1 (e-Gov law ID 332AC0000000026) - 租税特別措置法 第三十七条の十四の二第一項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-1 (e-Gov law ID 332AC0000000026) --- ## 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-20260918T180319-005, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-002, translated 2026-10-12 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05