税制適格ストックオプションの概要と要件

税制適格ストックオプションの概要と要件について日英対比でまとめました。

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税制適格ストックオプションの概要と要件は経済産業省サイトに以下のようにまとめられています。英語にしてみました。ストックオプションの基本用語についてはこちらをどうぞ。

概要　Overview

Japanese

English

ストックオプション税制は、権利行使時の取得株式の時価と権利行使価格との差額に対する給与所得課税を株式売却時まで繰り延べ、株式売却時に売却価格と権利行使価格との差額を譲渡益課税とする制度です。通常は、無償ストックオプションを行使すると、現金としての利益を得ていない時期に給与所得課税が発生しますが、本税制の要件を満たすストックオプション（税制適格ストックオプション）を活用すれば、ストックオプションの行使時の給与所得課税は行われず、株式売却時のみの譲渡益課税となります。

Stock options granted free of charge generally trigger employment income tax (at up to 55%) before the optionee actually receives a gain in cash. Tax qualified stock options, however, are taxed only at the time of sale of the shares acquired through exercise ("underlying shares") by: -   deferring employment income tax on a gain at the time of exercise (i.e., the difference between the market value of the underlying shares and the exercise price) to the time of sale of the shares; and -   taxing the capital gain (i.e., the difference between the sale price and the exercise price) only at the time of sale at 20%.

適格要件　Qualification tests（経済産業省サイト）

Qualification test	Details
Eligible persons	Directors, officers, employees of the company and its subsidiaries External collaborators subject to certain conditions (e.g., lawyers, professional engineers*) * Only those engaged in business certified under the system for new business development using external highly skilled professionals
Issue price	Zero (The stock options must be granted free of charge.)
Exercise period	8 years from the day 2 years after the date on which the grant is approved at a shareholders’ (and/or directors’) meeting ("Grant Approved Date") (More specifically, the period from the date 2 years after the Grant Approved Date to the date 10 years from the Grant Approved Date) For non-listed companies established less than 5 years ago, 13 years from the day 2 years after the Grant Approved Date (or more specifically, the period from the date 2 years after the Grant Approved Date to the date 15 years from the Grant Approved Date)
Annual exercise price limit	The total exercise price is up to JPY12 million annually. It should be noted that if the total exercise price is over the limit, the stock options would be disqualified, resulting in not the excess amount but the whole amount being taxed upon exercise.
Exercise price	The exercise price is equal to, or more than, the market value of the underlying shares at the time of entering into the agreement for the stock options.
Restriction of transfer	The transfer of the stock options is restricted.
Custodian	The issuer enters into a custody agreement with a securities firm or a financial institution for the underlying stocks and after exercise, such stocks are held in custody by the securities firm or financial institution.

ストックオプションの基本用語についてはこちらをどうぞ。

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