# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十八条 (Supplementary Provisions, Article 88) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第八十八条 (Supplementary Provisions, Article 88)（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — address `suppl-4181-10/art-88` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88 - 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. --- ### 第八十八条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc. caption: machine translation, not official suppl-4181-10/art-88 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88 **第一項** 新租税特別措置法第二十九条の二（第一項及び第五項から第八項までに係る部分に限る。）の規定は、同条第一項に規定する取締役等が会社法施行日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権等に係る株式について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等が会社法施行日前に行われた同項に規定する付与決議に基づき締結された同項の契約により与えられる同項に規定する特定新株予約権等に係る株式については、なお従前の例による。 suppl-4181-10/art-88/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-1 The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1) and paragraphs (5) through (8)) apply to shares pertaining to specified share options, etc. prescribed in paragraph (1) of that Article that are granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern shares pertaining to specified share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date of the Companies Act. machine translation, not official **第二項** 執行役である旧租税特別措置法第二十九条の二第一項に規定する個人が、会社法施行日前に行われた同項に規定する付与決議に基づき締結された契約（同項各号に掲げる要件が定められているものに限る。）により与えられる同項に規定する新株予約権（以下この項において「旧新株予約権」という。）につき、その者が会社法施行日前に当該契約に従って当該旧新株予約権の行使をしたもの以外の旧新株予約権は新租税特別措置法第二十九条の二第一項に規定する特定新株予約権等とみなして、同条の規定を適用する。この場合において、同条第五項中「その付与をした日の属する年の翌年一月三十一日」とあるのは、「平成十九年一月三十一日」とする。 suppl-4181-10/art-88/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-2 With regard to share options prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "old share options" in this paragraph) that are granted to an individual prescribed in that paragraph who is an executive officer under a contract concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date of the Companies Act (limited to a contract that stipulates the requirements listed in the items of that paragraph), the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation apply by deeming the old share options, other than those that the individual exercised in accordance with that contract before the Effective Date of the Companies Act, to be specified share options, etc. prescribed in paragraph (1) of that Article. In this case, the phrase "January 31 of the year following the year that includes the day of the grant" in paragraph (5) of that Article is deemed to be replaced with "January 31, 2007". machine translation, not official **第三項** 新租税特別措置法第二十九条の二第九項から第十一項までの規定は、平成十九年一月一日以後に同条第九項の規定による質問又は検査をする場合について適用する。 suppl-4181-10/art-88/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-3 The provisions of Article 29-2, paragraphs (9) through (11) of the New Act on Special Measures Concerning Taxation apply in the case where questions are asked or inspections are carried out under the provisions of paragraph (9) of that Article on or after January 1, 2007. machine translation, not official --- ## Cites - suppl-4181-10/art-88/par-2: この項 → 租税特別措置法 附則第八十八条第二項 (Supplementary Provisions, Article 88, paragraph (2)), suppl-4181-10/art-88/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第八十八条第二項（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-88/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-458, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07