法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(新株予約権を対価とする費用の帰属事業年度の特例等)
第五十四条  内国法人が、個人から役務の提供を受ける場合において、当該役務の提供に係る費用の額につきその対価として新株予約権（当該役務の提供の対価として当該個人に生ずる債権を当該新株予約権と引換えにする払込みに代えて相殺すべきものに限る。）を発行したとき（合併、分割、株式交換又は株式移転（以下この項において「合併等」という。）に際し当該合併等に係る合併法人、分割承継法人、株式交換完全親法人又は株式移転完全親法人（次項において「合併法人等」という。）である内国法人が当該合併等に係る被合併法人、分割法人、株式交換完全子法人又は株式移転完全子法人の当該新株予約権を有する者に対し自己の新株予約権（次項及び第三項において「承継新株予約権」という。）を交付したときを含む。）は、当該個人において当該役務の提供につき所得税法その他所得税に関する法令の規定により当該個人の同法に規定する給与所得その他の政令で定める所得の金額に係る収入金額とすべき金額又は総収入金額に算入すべき金額を生ずべき事由（次項において「給与等課税事由」という。）が生じた日において当該役務の提供を受けたものとして、この法律の規定を適用する。

Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options
Article 54  In the case where a domestic corporation receives the provision of services from an individual and has issued, as the consideration for the expenses for providing the services, share options (limited to share options that offset the claims arising on the individual as the consideration for providing the services, in lieu of the payment in exchange for the share options) (including the case where a domestic corporation that is an acquiring corporation, succeeding corporation in a company split, wholly owning parent corporation in a share exchange, or wholly owning parent corporation in a share transfer (referred to as a "acquiring corporation, etc." in the following paragraph) involved in a merger, company split, share exchange, or share transfer (hereinafter referred to as a "merger, etc." in this paragraph) has delivered its own share options (referred to as "succeeding share options" in the following paragraph and paragraph (3)) to a person who holds the share options of the acquired corporation, splitting corporation, wholly owned subsidiary corporation in the share exchange, or wholly owned subsidiary corporation in the share transfer involved in the merger, etc.), the provisions of this Act apply by deeming that the domestic corporation had received the provision of the services as of the day on which the grounds occurred for the emergence of the amount to be included in the individual's gross revenue or revenue from employment income as prescribed in the Income Tax Act or other income prescribed in other laws and regulations on income tax, with regard to the provision of the services, pursuant to the provisions of the Income Tax Act and other laws and regulations on income tax (such grounds are referred to as "grounds for taxation on earnings, etc." in the following paragraph).

前項に規定する場合において、同項の個人において同項の役務の提供につき給与等課税事由が生じないときは、同項の新株予約権を発行した内国法人（承継新株予約権を交付した合併法人等である内国法人を含む。以下この条において「発行法人」という。）の当該役務の提供に係る費用の額は、当該発行法人の各事業年度の所得の金額の計算上、損金の額に算入しない。

In the case prescribed in the preceding paragraph, when no grounds for taxation on earnings, etc. occur with regard to an individual for the provision of the services set forth in the paragraph, the amount of expenses for the provision of the services incurred by a domestic corporation that has issued share options set forth in the paragraph (including a domestic corporation that is an acquiring corporation, etc. having delivered succeeding share options; hereinafter referred to as an "issuing corporation" in this Article) is excluded from deductible expenses, when calculating the amount of income of the issuing corporation for each business year.

前項に規定する場合において、第一項の新株予約権（承継新株予約権を含む。）が消滅をしたときは、当該消滅による利益の額は、発行法人の各事業年度の所得の金額の計算上、益金の額に算入しない。

In the case prescribed in the preceding paragraph, when share options (including succeeding share options) set forth in paragraph (1) have become extinct, the amount of gain on the extinction is excluded from gross profits, when calculating the amount of income of the issuing corporation for each business year.

発行法人は、確定申告書に当該新株予約権の一個当たりのその発行の時の価額、発行数、当該事業年度において行使された数その他当該新株予約権の状況に関する明細書の添付をしなければならない。

The issuing corporation must attach to a tax return a detailed statement concerning the value of the share options per share at the time of issuance, the number of the issued share options, the number of the share options exercised in the business year, and other circumstances which affect the share options.

内国法人が新株予約権を発行する場合において、その新株予約権と引換えに払い込まれる金銭の額（金銭の払込みに代えて給付される金銭以外の資産の価額及び相殺される債権の額を含む。以下この項において同じ。）がその新株予約権のその発行の時の価額に満たないとき（その新株予約権を無償で発行したときを含む。）又はその新株予約権と引換えに払い込まれる金銭の額がその新株予約権のその発行の時の価額を超えるときは、その満たない部分の金額（その新株予約権を無償で発行した場合には、その発行の時の価額）又はその超える部分の金額に相当する金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額又は益金の額に算入しない。

In the case where a domestic corporation issues share options and where the amount of monies to be paid in exchange for the share options (including the value of assets other than monies to be delivered in lieu of the payment of monies and the amount of claims to be offset; hereinafter the same applies in this paragraph) does not reach the value of the share options at the time of issuance (including the case where the domestic corporation has issued the share options without compensation) or where the amount of monies to be paid in exchange for the share options exceeds the value of the share options at the time of issuance, the amount equivalent to the shortfall (in the case where the domestic corporation has issued the share options without compensation, the value of the share options at the time of issuance) or the amount equivalent to the excess is excluded from deductible expenses or gross profits, when calculating the amount of income of the domestic corporation for each business year.

第四項に定めるもののほか、第一項から第三項まで又は前項の規定の適用に関し必要な事項は、政令で定める。

Beyond what is provided for in paragraph (4), necessary matters concerning the application of the provisions of paragraphs (1) through (3) or the preceding paragraph are specified by Cabinet Order.