法令翻訳 http://www.japaneselawtranslat...amp;page=2

(特に有利な条件で引き受けた職務執行の対価以外の新株予約権)
第百十四条   法第四百二十五条第一項第二号に規定する法務省令で定める方法により算定される額は、次の各号に掲げる場合の区分に応じ、当該各号に定める額とする。

Share Options Other than as Consideration for Performance of Duties Received under Especially Favorable Conditions
Article 114   The amount calculated by the means prescribed by Order of the Ministry of Justice as established in Article 425, paragraph (1), item (ii) of the Act is the amounts prescribed in each of the following items, in accordance with the categories of cases listed below: 一   当該役員等が就任後に新株予約権（当該役員等が職務執行の対価として株式会社から受けたものを除く。以下この条において同じ。）を行使した場合　イに掲げる額からロに掲げる額を減じて得た額（零未満である場合にあっては、零）に当該新株予約権の行使により当該役員等が交付を受けた当該株式会社の株式の数を乗じて得た額 イ  当該新株予約権の行使時における当該株式の一株当たりの時価 ロ  当該新株予約権についての法第二百三十六条第一項第二号の価額及び法第二百三十八条第一項第三号の払込金額の合計額の当該新株予約権の目的である株式一株当たりの額 (i)   if the Officer, etc. exercises the Share Options after assuming office (excluding those received by the Officer, etc. from the stock company as consideration for performance of duty; hereinafter the same applies in this Article): An amount obtained by multiplying the amount listed in (a) minus the amount listed in (b) (if less than zero, then zero) by the number of shares of the stock company delivery of which was received by the Officer, etc. by execution of the Share Options: (a)   market value per share of the shares at the time of execution of the Share Options; (b)   the value of Article 236, paragraph (1), item (ii) of the Act with respect to the Share Options, and the amount per one share which is the objective of the Share Options of the total amount to be paid in of Article 238, paragraph (1), item (iii) of the Act; 二   当該役員等が就任後に新株予約権を譲渡した場合 当該新株予約権の譲渡価額から法第二百三十八条第一項第三号の払込金額を減じて得た額に当該新株予約権の数を乗じた額 (ii)   where the Officer, etc. transfers the Share Options after assuming office: The amount that multiplied the amount obtained by subtracting the amount to be paid in of Article 238, paragraph (1), item (iii) of the Act from the transfer price of the Share Options by the number of the Share Options.