WO2023223733A1

WO2023223733A1 - Information processing device, information processing method, and program

Info

Publication number: WO2023223733A1
Application number: PCT/JP2023/015191
Authority: WO
Inventors: 良成 ▲漆▼間
Original assignee: コタエル・ホールディングス株式会社
Priority date: 2022-05-20
Filing date: 2023-04-14
Publication date: 2023-11-23
Also published as: JP2023171154A; JP7378173B1

Abstract

[Problem] The present invention improves convenience of management of share options using trust. Provided is an information processing device including a control unit, wherein the control unit is configured to: accept, regardless of whether an issuing company is listed or unlisted, information related to share options the trust of which is set by the issuing company and information related to the trust of the share options; accept information related to recruitment and evaluation of officers and employees, outside collaborators, and the like conducted anytime by the issuing company, the trust being corporation taxation trust and set by the issuing company as a settlor; determine, on the basis of the information related to the recruitment and evaluation of the officers and employees, the outside collaborators, and the like, the number of share options to be allocated to each of a plurality of beneficiaries; and execute distribution processing of the share options at designation of the beneficiaries set to the trust regardless of whether the issuing company is listed or unlisted, the plurality of beneficiaries respectively being officers and employees of the issuing company or a subsidiary/associated company thereof, the outside collaborators, or a trustee of other trust, the trust being set by the issuing company by entrusting money or share options to the trustee, and wherein payment processing of corporate tax is executed in accordance with the money entrusted by the issuing company, allocation of the share options is made in accordance with the money as a result of payment by the trustee of the money entrusted by the issuing company to the issuing company, and the plurality of beneficiaries are required to pay, to the issuing company or the trustee, money that is equal to or larger than the money paid by the trustee to the issuing company at the same time as or before or after payment of an exercise price of the share options.

Description

Information processing device, information processing method and program

The present invention relates to an information processing device, an information processing method, and a program.

There is a stock option system as a stock compensation system. A stock option system is a compensation system in which a company grants directors, etc. the right to acquire company stock at a predetermined price (exercise price).

Patent Document 1 discloses a support system for receiving compensation by acquiring stock options.

Japanese Patent Application Publication No. 2002-183458

In conventional stock option systems, it was necessary to decide on the recipient at the time of issue. Additionally, the exercise price of a stock option must be higher than the stock price at the time of issuance, so the exercise price varies depending on the time of issuance, and as a result, it is difficult to exercise stock options and acquire shares. However, the amount of capital gain obtained when selling shares differs, resulting in a difference in value between officers and employees who received the shares early after the company was established and those who received the shares later. There was a problem.

To solve this problem, trust-type stock options are increasingly being introduced. With trust-type stock options, those who indirectly benefit from the growth of the issuing company, such as owner-managers and shareholders, rather than the issuing company, entrust the money, acquire stock acquisition rights, and grant the rights to executives, employees, etc. according to the degree of contribution. This is a system in which the certificate is issued to This is because when the issuing company contributes funds, future executives and employees can acquire stock acquisition rights and eventually shares without having to bear the costs that they would have to pay to initially acquire stock acquisition rights. If the issuing company contributes funds, the issuing company's funds will essentially be paid into the issuing company via a trust. The reason is that this creates a burden on those who exercise stock acquisition rights as a disguised payment regulated under the Companies Act.

However, if owners, managers, shareholders, etc. contribute funds, a large amount of funds may be required depending on the market capitalization of the issuing company, and the introduction of a trust may have to be postponed.

In addition, when an owner-manager, shareholder, etc. contributes funds, a three-party contract is required between the issuing company, which is the holder of the beneficiary designation right, and the trustee, making identification procedures difficult. In addition to the above-mentioned cases, there was an issue in which trust-type stock options could not be established in cases where no one, such as an owner-manager or shareholder, was willing to proactively contribute funds.

The present invention has been made to solve the above problems, and aims to improve the convenience of managing stock acquisition rights using a trust.

The present invention is an information processing device that includes a control unit, and the control unit is configured to store information on stock acquisition rights set in trust by the issuing company and information on stock acquisition rights, regardless of whether the issuing company is listed or unlisted. It accepts information regarding the trust, and receives information regarding the recruitment and evaluation of executives, employees, outside collaborators, etc. conducted by the issuing company from time to time; the trust is a corporate taxable trust; the settlor of the trust is the issuing company; Based on information regarding the recruitment and evaluation of executives, employees, external collaborators, etc., we calculate the number of stock acquisition rights to be allocated to each of multiple beneficiaries, regardless of whether the issuing company is listed or unlisted, and the beneficiaries established in the trust. At the time of designation, the distribution processing of the stock acquisition rights is executed, and each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust, and The setting is made by the issuing company entrusting money or stock acquisition rights to a trustee, and the processing of paying corporate tax according to the money entrusted by the issuing company is executed, and the allocation of the stock acquisition rights is done by the issuing company. The trustee pays the money entrusted by the company to the issuing company in accordance with the money, and the plurality of beneficiaries pay the exercise price of the stock acquisition rights at the same time or around the same time, It is necessary to pay to the issuing company or the trustee an amount equal to or more than the money paid by the trustee to the issuing company.

According to the present invention, it is possible to improve the convenience of managing stock acquisition rights using a trust.

1 is a diagram illustrating an example of a system configuration of an information processing system. It is a diagram showing an example of the hardware configuration of a server device. FIG. 2 is a diagram illustrating the trust option (first mechanism) of the present embodiment. FIG. 7 is a diagram illustrating the trust option (second mechanism) of the present embodiment. FIG. 2 is a sequence diagram illustrating an example of information processing of the information processing system. FIG. 2 is a diagram illustrating an example of a configuration of information regarding stock acquisition rights and information regarding a trust that manages the stock acquisition rights.

Hereinafter, embodiments of the present invention will be described using the drawings. Various features shown in the embodiments described below can be combined with each other.

In this specification, the term "unit" may include, for example, a combination of hardware resources implemented by circuits in a broad sense and software information processing that can be specifically implemented by these hardware resources. In addition, although various information is handled in this embodiment, this information is expressed by the high and low signal values as a binary bit collection consisting of 0 or 1, and communication and calculations are performed on a circuit in a broad sense. It can be done.

Further, a circuit in a broad sense is a circuit realized by at least appropriately combining a circuit, a circuit, a processor, a memory, and the like. That is, Application Specific Integrated Circuit (ASIC), programmable logic device (for example, Simple Programmable Logic Device (SPLD)), Complex Programmable Logic Device (Complex Programmable Logic Device: CPLD), and field This includes a field programmable gate array (FPGA) and the like.

The present invention solves the problems of disguised payment and advantageous issuance that have conventionally been a problem when introducing trust-type stock options with contributions made by the issuing company. That is, in the present invention, the money contributed by the issuing company is returned to the issuing company via the trustee of the trust in the form of the issue price (paid-in price) of the stock acquisition rights, which is a disguise that leads to the hollowing out of capital. Once again, after an officer, employee, or outside collaborator acquires stock acquisition rights, it is necessary to make a payment when exercising the rights, since this may fall under the category of payment or issuance advantageous to officers and employees, which may cause problems under the Companies Act. It is possible to resolve the issue by ensuring that the issuing company pays money equivalent to the value of the issue. Another feature is that the issuing company or a third party designated by the issuing company can be designated as the beneficiary designation holder, allowing the beneficiary to be determined later.

Furthermore, the present invention solves the problems of disguised payment and advantageous issuance that have conventionally been a problem when introducing trust-type stock options with contributions made by the issuing company. That is, in the present invention, the money contributed by the issuing company is returned to the issuing company via the trustee of the trust in the form of the issue price (paid-in price) of the stock acquisition rights, which is a disguise that leads to the hollowing out of capital. Once again, executives, employees and outside collaborators should not immediately receive stock acquisition rights by designation as beneficiaries, which could fall under the issue of payment or favorable issuance to executives and employees, which could cause problems under the Companies Act. By ensuring that the beneficiary or the issuing company pays the amount equivalent to the paid-in price of the stock acquisition rights before the beneficiary is able to exercise the right after receiving the trust beneficiary right, or before the beneficiary refunds the right. make it possible to solve the problem. Another feature is that the issuing company or a third party designated by the issuing company can be designated as the beneficiary designation holder, allowing the beneficiary to be determined later.

<Embodiment 1>
1. System Configuration FIG. 1 is a diagram showing an example of the system configuration of an information processing system 1000. As shown in FIG. 1, the information processing system 1000 includes a server device 100, a client device 110, a client device 120, and a client device 130 as a system configuration. The server device 100 is a trustee's device. The client device 110 is a device of a company that issues stock acquisition rights. The client device 120 is a device of a beneficiary designated holder of stock acquisition rights. The client device 130 is a device of an officer or employee of the issuing company who is a beneficiary, an outside collaborator, or the like.

Although only one client device 130 is shown in the information processing system 1000 in FIG. 1 to simplify the explanation, the information processing system 1000 includes as many client devices as there are persons to whom stock acquisition rights are to be issued. An example of a device of a company issuing stock acquisition rights is a PC (Personal Computer). An example of a device used by executives and employees of a company that issues stock acquisition rights is a smartphone. However, smartphones are one example. The devices of the executives and employees of the company issuing the stock acquisition rights may be PCs or tablet computers. Server device 100 is an example of an information processing device.

2. Hardware Configuration of Server Device 100 FIG. 2 is a diagram showing an example of the hardware configuration of server device 100. The server device 100 includes a control section 201, a storage section 202, and a communication section 203 as a hardware configuration. The control unit 201 is a CPU (Central Processing Unit) or the like, and controls the entire server device 100 . The storage unit 202 is a HDD (Hard Disk Drive), a ROM (Read Only Memory), a RAM (Random Access Memory), etc., and stores programs and data used when the control unit 201 executes processing based on the programs. Remember. The functions of the server device 100 are realized by the control unit 201 executing processing based on the program stored in the storage unit 202. The communication unit 203 is a NIC (Network Interface Card) or the like, connects the server device 100 to the network 150, and manages communication with other devices (for example, the client device 110, etc.).

3. Overview FIGS. 3 and 4 are diagrams explaining the trust option of this embodiment. The server device 100 executes processing related to trust options. FIG. 3 is a diagram illustrating a first mechanism described later, and FIG. 4 is a diagram illustrating a second mechanism described later.

Under the Japanese Companies Act, when stock acquisition rights are issued with contributions from the issuing company, the paid-in price is paid from the issuing company to the issuing company via a trust, so it is not actually a payment in disguise. Alternatively, there is a risk that the ability of executives, employees, and outside collaborators to receive such stock acquisition rights in the future may fall under the category of advantageous issuance. If any of these conditions apply, stock acquisition rights holders will be responsible for paying the full amount of the paid-in amount that was considered to be a disguised payment, or the full amount of the portion that falls under advantageous issuance.

In cases where liability related to disguised payment or advantageous issuance arises to the stock acquisition rights holder upon exercise of stock acquisition rights, when issuing stock acquisition rights, the fair value at the time of issuance is calculated and the issue is determined at fair value. However, among the contents of the stock acquisition rights, the amount that the stock acquisition rights holder must pay to the issuing company at the time of exercise of the rights (exercise price) is higher than the market price of the stock at the time of issuance of the stock acquisition rights. A mechanism that prevents the issue from being recognized as a disguised payment or advantageous issuance by making the amount equal to or greater than the sum of the market value of the stock at the time of issuance and the paid-in price of stock acquisition rights (this mechanism is referred to as the "first mechanism") It is considered possible to avoid a situation in which stock acquisition rights holders are held liable for disguised payment or issuance at a favorable price.

Another mechanism is that in cases where liability for disguised payment or advantageous issuance arises against stock acquisition rights holders at the time of exercise of stock acquisition rights, the exercise of rights can be implemented to ensure compliance with laws and regulations without any problems even if certified. In some cases, the stock acquisition rights are secured by retaining the stock acquisition rights until the issuer pays the portion that the stock acquisition rights holder is said to have paid to the issuing company in a fictitious manner, or the portion that is considered to fall under advantageous issuance. It is believed that this mechanism (this mechanism will be referred to as the "second mechanism") can avoid situations in which stock acquisition rights holders would be held liable for disguised payment or issuance at a favorable price.

The case of the first mechanism will be explained with reference to FIG. 3. In this case, the trust options are (1) the issuing company makes a trust contribution to the trust trustee, and (2) the trust trustee uses a portion of the contribution to pay taxes and pays the rest. (3) The trustee will receive from the issuing company an amount that is greater than or equal to the sum of the paid-in price and the exercise price (adding interest and other amounts to the paid-in price) at the time of exercise of the rights. (4) At the timing specified in the trust agreement in advance, the beneficiary officers, employees, external collaborators, and other This is a mechanism that includes the designation of a beneficiary by the trustee of the trust at the direction of the beneficiary designation right holder, and (5) the distribution of stock acquisition rights to executives and employees.

The case of the second mechanism will be explained with reference to FIG. 4. In this case, the trust options are (1) the issuing company makes a trust contribution to the trust trustee, and (2) the trust trustee uses a portion of the contribution to pay taxes and pays the rest. (3) The trustee receives the grant of stock acquisition rights from the issuing company; and (4) Officers and employees who are beneficiaries at the timing specified in the trust agreement in advance. (5) Officers, employees, outside collaborators, etc. become beneficiaries and acquire trust beneficiary rights. (6) The beneficiary officers, employees, outside collaborators, etc. pay to the trustee an amount that may fall under disguised payment or advantageous issuance, that is, an amount that is equal to or greater than the paid-in price of stock acquisition rights; (7) The trustee shall pay the amount to the issuing company, or the beneficiary shall pay the amount equivalent to the paid-in amount directly to the issuing company; This refers to a system that includes distributing stock acquisition rights that have been placed to beneficiaries.

Regarding trust options, what is important is the conditions for issuing stock acquisition rights. This is because in the case of normal trust-type stock options, the money is entrusted to a third party who is economically separated from the issuing company, such as the owner-manager or shareholder, so it is sufficient to issue them at market price. On the other hand, in the case of a trust option, the issuing company contributes money, so if this falls under the disguised payment under the Companies Act, the stock acquisition right holder who has exercised the stock acquisition right will pay the paid-in price. This is because shareholders are obligated to pay (Article 286-2 of the Companies Act) and cannot exercise their rights as shareholders until the payment is completed. Furthermore, if a company provides financial support for stock acquisition by employees, it may be perceived as effectively discounting the paid-in amount; There is a possibility that it will be evaluated as an advantageous issuance just by calculating the issue (Reference: "Report on new treasury stock ownership scheme" November 17, 2008 New treasury stock ownership scheme review committee, p. 22 (3) (relationship with issuance regulations), there is a risk that employees, etc. who become beneficiaries in this case will be subject to salary income tax etc. when exercising their rights.

Therefore, with trust options, when exercising stock acquisition rights, stock acquisition rights holders are required to double pay an amount equal to or more than the fair value of the original stock acquisition rights that are said to have been paid in disguise or issued at a favorable price. Avoiding the risk of hypothetical payment or advantageous issuance (first mechanism), or receiving benefits in an amount greater than the additional payment amount when exercising stock acquisition rights in the event of hypothetical payment or advantageous issuance. It is necessary to enable the issuing company to set up a trust by having the trustee manage the stock acquisition rights and guarantee payments even after the trustee has been determined (the second mechanism).

In the present invention, in order to realize the first mechanism and the second mechanism, as a premise, in order to determine the tax amount for the amount corresponding to the market value portion of the stock acquisition rights, first, the issuing company or other third party It is necessary to calculate the economic value of the stock acquisition rights based on information regarding the acquired stock acquisition rights of the issuing company and information on the current stock price of the issuing company. If the economic value of stock acquisition rights can be calculated and the number of stock acquisition rights desired by the issuing company has been determined, the amount of trust money to be initially contributed by the issuing company will be determined by taking into account tax rates, etc. (The sum of the amount equivalent to the paid-in price of stock acquisition rights and the amount of tax) is calculated. Trust options are implemented under such a process.

Once the trustee has assumed the stock acquisition rights based on the trust option, the beneficiary designation rights holder will provide information regarding the beneficiary designation based on the number of stock acquisition rights established in this way. After receiving the input, it ultimately calculates to whom and how much stock acquisition rights are to be granted.
By doing this, we can solve the problem of disguised payment and advantageous issuance, which are problems when the issuing company contributes money, while also allowing executives and employees who joined the company after the trust was established, as well as external collaborators, etc., to increase their contribution after the fact. Stock acquisition rights with the same conditions can be granted according to the conditions.

Note that the present invention can also be utilized for assets other than stock acquisition rights, such as call options. A stock acquisition right is a right that, when exercised, allows the company to acquire shares from the issuing company, while a call option is a right that, when exercised, allows the company to acquire shares from the shareholder who is the obligor of the call option. When used for call options, the trustee uses the issuing company's trust contributions to acquire the call option from the shareholder, and then transfers the call option to the beneficiary, an officer, employee, or outside company, according to the instructions of the beneficiary designator. It will be issued to the collaborators. In the case of a call option, unlike stock acquisition rights, the issuing company's funds do not flow back to the issuing company via a trust, so the amount required to be paid when exercising a call option is equal to the exercise price. It may be the same amount, but you may additionally pay an amount equivalent to the original paid-in price.

4. Information Processing FIG. 5 is a sequence diagram showing an example of information processing of the information processing system 1000.
In SQ301, the issuing company's client device 110 transmits a trust request regarding the introduction of the issuing company's trust-type stock acquisition rights to the server device 100. The timing for transmitting the trust request is, for example, before (1) in FIG. The control unit 201 of the server device 100 receives the trust request from the issuing company. Here, the trust requested in the trust request is a corporate taxable trust. Further, the trust request includes information regarding the stock acquisition rights and information regarding the trust that manages the stock acquisition rights. Here, an example of receiving a trust request is shown as an example of receiving a trust request. However, if the server device 100 has an input section or the like, the control section 201 can trust the issuer's stock acquisition rights via the input section. It may also be possible to accept input of requests.

FIG. 6 is a diagram showing an example of the structure of information regarding stock acquisition rights and information regarding a trust that manages the stock acquisition rights. The information regarding stock acquisition rights includes issuing company information and stock acquisition rights information. The information regarding the trust includes information specifying the trust contract, information regarding the trust contributed assets, information on the date and time of beneficiary designation, and information regarding the number and contents of the stock acquisition rights that are the trust assets. The issuing company information is information about the issuing company (consignor), and includes the name, postal code, address, corporate number, contact information (email address, telephone number, etc.) of the issuing company. The stock acquisition rights information includes the issuing company's stock acquisition rights issue number, paid-in price, exercise period, exercise conditions, exercise price, number of issued rights, number of remaining rights, etc. The information specifying the trust contract includes the contract conclusion date, contract type code, customer ID, amount required to be paid upon exercise of stock acquisition rights, and the like. The amount required to be paid when exercising stock acquisition rights is generally limited to the exercise price, which is set as the same amount as the stock price at the time of issue of the stock acquisition rights, but in the present invention, the amount required to be paid when exercising stock acquisition rights is A unique feature is that, before and after exercising the rights, the beneficiary will have to pay an amount equal to or more than the paid-in price of the stock acquisition rights that was paid in at the time of initial issuance. It does not matter whether the amount equivalent to the paid-in price is included in the exercise price and is paid directly to the issuing company, or as a separate payment, either directly to the issuing company or indirectly through a trustee. In addition, information regarding assets contributed to the trust includes the type of contributed assets (money, stock acquisition rights, or other assets, etc.), the amount if money is contributed, and the market value if stock acquisition rights are contributed. (fair value) is included. The amount of assets contributed to the trust is calculated by adding the tax amount, etc. to the paid-in price of stock acquisition rights, but the amount equivalent to the exercise price is not required. The beneficiary designation date and time information includes the beneficiary designation date and time specified in the trust contract.

For example, based on a request from the client device 110, the control unit 201 causes the display unit of the client device 110 to display an input screen for inputting information regarding stock acquisition rights, information regarding the trust that manages the stock acquisition rights, etc. control like this. Then, when information is input on the input screen and a send button or the like is selected, the issuing company's client device 110 transmits a trust request regarding the introduction of the issuing company's trust-type stock acquisition rights to the server device 100.

In SQ302, the control unit 201 stores information regarding the stock acquisition rights and information regarding the trust included in the trust request in the storage unit 202. For example, the values of each item as shown in FIG. 6 are stored in the storage unit 202.

In SQ303, the control unit 201 performs beneficiary designation based on the beneficiary designation date and time information of stock acquisition rights stored in the storage unit 202, which is information related to the trust, and the real-time clock information included in the control unit 201. It is determined whether a timing a certain period of time before the date and time has arrived. When the control unit 201 determines that a certain period of time before the beneficiary designated date and time has arrived, it executes the process of SQ304. If the control unit 201 determines that the timing a certain period before the beneficiary designated date and time has not arrived, it repeats the process of SQ303. The process of SQ303 is an example of a process of determining whether a certain period of time before the beneficiary designated date and time has arrived.

In SQ304, the control unit 201 transmits a request to the client device 120 of the beneficiary designation authority to input information regarding recruitment and evaluation. Here, the information regarding recruitment and evaluation includes information on multiple beneficiaries and point information for each of the multiple beneficiaries. The beneficiary information includes the number of beneficiaries, the position of each beneficiary, the name of each beneficiary, etc. Here, the beneficiaries include those who joined the issuing company after the stock acquisition rights were issued (or after the stock acquisition rights were entrusted). Further, the point information is points given according to the beneficiary's tenure at the issuing company, etc. Recruitment and evaluation information may include distribution rules developed by the issuing company or a third party. The beneficiary designation right holder is usually the issuing company, but may also be a third party other than the issuing company.

In SQ305, the control unit 201 receives transmission of information regarding recruitment and evaluation from the client device 120 of the beneficiary designator. Information regarding recruitment and evaluation includes, for example, incentives at the time of recruitment and degree of contribution. As an incentive at the time of recruitment, it may be determined that a predetermined number of stock acquisition rights are delivered according to the position of the employee at the time of recruitment. The degree of contribution includes, for example, personnel evaluation during the evaluation period of the employee, certain actions that indicate the expected level of contribution of the employee, period of service, awards given to the employee during the evaluation period, salary of the employee, etc., and the issuing company. Events, life events of employees, etc., achievement of business plans, achievement of projects, etc.

In SQ306, the control unit 201 selects a plurality of stock acquisition rights based on the number of stock acquisition rights to be designated as a beneficiary at the time of beneficiary designation derived from information regarding stock acquisition rights and information regarding trust, and information regarding adoption and evaluation. Calculate the number of stock acquisition rights to be allocated to each beneficiary. To explain more specifically, the control unit 201 controls the distribution of stock acquisition rights to be delivered to each of a plurality of beneficiaries based on the beneficiary information and point information included in the information regarding recruitment and evaluation. Find the number of allocations. For example, there are three beneficiaries, Mr. A, Mr. B, and Mr. C. Mr. A's points are 5000 points, Mr. B's points are 3000 points, and Mr. C's points are 2000 points. If there are 20,000 stock acquisition rights to be delivered at the time of beneficiary designation, the control unit 201 will issue multiple beneficiary rights such as 10,000 to Mr. A, 6,000 to Mr. B, and 4,000 to Mr. C. Calculate the number of allocations for each person.

In SQ307, the client device 110 determines whether the beneficiary designated date and time has arrived, based on the beneficiary designated date and time information in the information regarding the trust and the information on the real-time clock included in the control unit 201. When the control unit 201 determines that the beneficiary designated date and time has arrived, it executes the process of SQ308. If the control unit 201 determines that the beneficiary designated date and time has not arrived, it repeats the process of SQ307.

The processing in SQ306 and SQ307 is an example of a process for determining the number of stock acquisition rights to be allocated to multiple beneficiaries based on information regarding stock acquisition rights, information regarding trust, and information regarding recruitment and evaluation.

Note that in SQ304 and SQ305, when the control unit 201 determines that a certain period of time (for example, one week before) has passed before the beneficiary designated date and time, it transmits a request to send information regarding recruitment and evaluation. However, the control unit 201 determines that a certain period of time (for example, one week) has passed before the beneficiary designation date and time, and receives information regarding recruitment and evaluation (including information on the final determined beneficiary) from the issuing company. If not, a request to send information regarding recruitment and evaluation may be sent to the client device 110.

In SQ308, the control unit 201 executes processing related to the issuance of stock acquisition rights to each of the plurality of beneficiaries based on the obtained number of allocations. The processing related to the issuance of stock acquisition rights includes, for example, the processing of transmitting information including the number of allocated stock acquisition rights to the beneficiaries.

According to this embodiment, stock options with the same conditions can be uniformly pooled in a trust, so it is possible to eliminate the sense of unfairness associated with stock option issuance. Furthermore, according to the present embodiment, taxation on beneficial interests acquired by officers and employees (beneficiaries) can be deferred until the time of final sale of the shares. Furthermore, according to this embodiment, even though the issuing company is a trust-type stock option in which funds are contributed, the issuing company does not need to entrust an amount equivalent to the exercise price to the trust trustee. Although employees and outside collaborators must pay an amount equivalent to the issue price in addition to the exercise price as the amount required to exercise stock acquisition rights, the risk of virtual payment or advantageous issuance is reduced. Furthermore, with regard to beneficiary designation, it becomes possible to make distributions at any time according to distribution rules specified by the beneficiary designation right holder, rather than according to predetermined standards.

Here, we will explain the benefits of the trust option. In conclusion, the trust option of this embodiment is easy for an issuing company to introduce as long as it can be prepared with its own funds, and it is easy to introduce as long as it does not have to bear the exercise price. If the settlor needs to hold the exercise price in trust, the burden is extremely heavy, as the settlor must not only bear the exercise price but also the corporate tax. Another advantage of this embodiment is that the beneficiary can be designated. If the issuing company contributes funds up to the exercise price and converts the rights into shares, it is not possible to designate a beneficiary in order to avoid circumventing regulations on the acquisition of parent company shares by subsidiaries.

Here, a comparison will be made between a trust-type stock option in which a third party such as a so-called owner-manager makes a trust contribution, an existing option pool trust in which an issuing company makes a contribution, and the trust option in this embodiment.

In the case of trust-type stock options in which a third party, such as the owner-manager, makes a trust contribution, the third party, such as the owner-manager, must bear the issue price (paid-in price). The drawback was that it could not be introduced without a cooperative third party.

Existing option pool trusts, for which the issuing company makes contributions, can be funded by the issuing company, but when combined with the exercise price, the issuer's stock acquisition rights (which are often 1 to 2% of the stock value) at the time of issuance (not the value of the stock) and the entire tax burden imposed by the corporate tax trust on that stock value had to be borne as trust contributions.

On the other hand, according to this embodiment, the issuing company only has to bear the paid-in price (equivalent to 1.2%) of the stock acquisition rights, and the advantage is that it is easy to introduce as there is no involvement of a third party. There is. In this way, even when trusting stock acquisition rights with the same contents, this embodiment is different from conventional trust-type stock options in terms of ease of introduction, weight of burden, and whether or not beneficiaries can be designated. Provides convenience not found in option pool trusts.

By using the mechanism of the present invention, an issuing company can use its own funds, reduce transaction costs, and obtain effects equivalent to trust-type stock options. In other words, with traditional trust-type stock options, you can enjoy capital gains on the difference between the stock price at the time the trust is established and the stock price at the time the beneficiary is designated and the stock is sold after exercise. However, with the present invention, it is possible to realize such advantages at a lower cost. In addition, stock acquisition rights with the same conditions can be granted to all officers, including not only current officers but also those who will join or assume office in the future. There is no sense of unfairness (related to the issue price) due to the time of joining the company, which occurred under the existing stock option system. It can also contribute to inviting executives and employees as an attractive incentive plan. In addition, by tackling this while the company is relatively small, it is possible to introduce an effective incentive plan while keeping costs down.

In addition, by using the mechanism of the present invention, the beneficiary can receive an amount equal to the exercise price and an amount equal to the paid-in price at the time of issuance of the market price, or an amount including interest, etc. calculated rationally thereon. You can acquire shares in the issuing company with only additional costs. Additionally, it is possible to make capital gains taxable when the acquired shares are sold, without being taxed when the shares are delivered.

<Additional note 1>
The present invention may be provided in each of the following aspects.
In the information processing device, the control unit executes processing related to the issuance of stock acquisition rights to each of a plurality of beneficiaries based on the obtained number of allocations.
In the information processing device, an issue price of the stock acquisition rights is fixed.
In the information processing device, the information regarding recruitment and evaluation includes information on the plurality of beneficiaries, and the plurality of beneficiaries includes a person who joined the issuing company after the issuance of the stock acquisition rights. information processing equipment.
In the information processing device, the information regarding recruitment/evaluation includes information on the plurality of beneficiaries and point information for each of the plurality of beneficiaries, and the control unit is configured to , and the point information, the information processing device calculates the number of issued stock acquisition rights to be allocated to each of a plurality of beneficiaries.
In the information processing device, the control unit receives confirmation of information regarding the recruitment/evaluation based on information regarding the stock acquisition rights and information regarding a trust that manages the stock acquisition rights, and determines the accepted recruitment/evaluation. An information processing device that calculates the number of stock acquisition rights to be allocated to each of a plurality of beneficiaries based on information regarding the stock acquisition rights acquired through the stock acquisition right exercise processing.
In the information processing device, the control unit determines whether the beneficiary designated date and time has arrived based on information regarding the stock acquisition rights and information regarding a trust that manages the stock acquisition rights, and determines whether the beneficiary designated date and time has arrived. An information processing device that executes distribution processing of the stock acquisition rights when it is determined that the stock acquisition rights have arrived.
An information processing method executed by an information processing device, which receives information regarding stock acquisition rights of the issuing company and information regarding a trust that manages the stock acquisition rights, the trust being a corporate taxable trust, Based on the information regarding the recruitment and evaluation and information regarding the trust that manages the stock acquisition rights, a request for transmission of the information regarding the recruitment and evaluation is executed in advance of the beneficiary designation date and time, and the distribution of the stock acquisition rights is executed based on the received information regarding the recruitment and evaluation. An information processing method that calculates the number of stock acquisition rights to be allocated to each of multiple beneficiaries through processing.
A program for causing a computer to function as a control unit of the information processing device.
Of course, this is not the case.

For example, it may be provided as a computer-readable non-transitory storage medium that stores the above program.
Furthermore, the embodiments and modifications described above may be implemented in any combination.

For example, if it is not possible to designate a beneficiary for all stock acquisition rights on the beneficiary designation date and time, the stock acquisition rights are transferred to the trustee of another trust and the beneficiary designation date and time of the other trust is designated. The stock acquisition rights may be delivered to the beneficiaries who have received the stock acquisition rights. Alternatively, for example, if you want to hand over stock acquisition rights after being a member of the company for several years, create a trust that will be delivered to the beneficiary upon the fulfillment or non-fulfillment of the suspension conditions or the expiration of the deadline, and After taking over the stock acquisition rights to the trustee, the stock acquisition rights may be delivered to the beneficiary upon the satisfaction or failure of the suspension conditions or the expiration of the deadline.

For example, instead of delivering stock acquisition rights on the date and time specified by the beneficiary, only the trust beneficiary rights will be delivered to the beneficiary, and the paid-in price will be adjusted to avoid the issue of disguised payment or advantageous issuance. Until payment is made, the delivery of stock acquisition rights and the exercise of stock acquisition rights by the trustee may be suspended.

<Additional note 2>
The present invention may be as described below.
1.
An information processing device,
has a control section,
The control unit includes:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding the recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the number of stock acquisition rights to be allocated to each of the multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the distribution process of the stock acquisition rights is executed,
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by the issuing company entrusting money or stock acquisition rights to the trustee,
Processing to pay corporate tax according to the money entrusted by the issuing company is executed,
The allocation of the stock acquisition rights is made in accordance with the money entrusted by the issuing company by the trustee paying the money to the issuing company,
The plurality of beneficiaries shall, at the same time or around the time of payment of the exercise price of the stock acquisition rights, pay to the issuing company or the trustee an amount equal to or more than the money paid by the trustee to the issuing company. required to pay
Information processing device.
2.
1. The information processing device according to
If the beneficiary is not determined for all stock acquisition rights, we will accept information regarding the number of stock acquisition rights that will not be allocated;
Information processing device.
3.
1. Or 2. The information processing device according to
The control unit executes processing related to the issuance of stock acquisition rights to each of the plurality of beneficiaries based on the obtained number of allocations.
Information processing device.
4.
1. From 3. The information processing device according to any one of the above,
The amount of money to be paid by the beneficiary upon exercising the stock acquisition rights is set to be an amount equal to or greater than the sum of the paid-in price (issue price) of the stock acquisition rights and the exercise price;
Information processing device.
5.
1. From 4. The information processing device according to any one of the above,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries,
The multiple beneficiaries include those who joined the issuing company or its subsidiaries/affiliated companies after the issuance of the stock acquisition rights.
Information processing device.
6.
1. From 5. The information processing device according to any one of the above,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries and point information for each of the plurality of beneficiaries,
The control unit calculates the number of stock acquisition rights to be allocated to each of the plurality of beneficiaries based on the beneficiary information and the point information.
Information processing device.
7.
1. From 6. The information processing device according to any one of the above,
The control unit includes:
Accepting the confirmation of the information regarding the recruitment and evaluation based on the information regarding the trust of the stock acquisition rights,
Based on the received and confirmed information regarding the recruitment and evaluation, determine the number of stock acquisition rights to be allocated to each of the plurality of beneficiaries;
Information processing device.
8.
An information processing method executed by an information processing device, the method comprising:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding the recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the number of stock acquisition rights to be allocated to each of the multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the distribution process of the stock acquisition rights is executed,
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by the issuing company entrusting money or stock acquisition rights to the trustee,
Processing to pay corporate tax according to the money entrusted by the issuing company is executed,
The allocation of the stock acquisition rights is made in accordance with the money entrusted by the issuing company by the trustee paying the money to the issuing company,
The plurality of beneficiaries shall, at the same time or around the time of payment of the exercise price of the stock acquisition rights, pay to the issuing company or the trustee an amount equal to or more than the money paid by the trustee to the issuing company. required to pay
Information processing method.
9.
A program for causing a computer to function as a control unit of the information processing apparatus according to claim 1.
10.
An information processing device,
has a control section,
The control unit includes:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the allocation ratio of trust beneficiary rights whose trust assets are stock acquisition rights to each of multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the processing of disbursing the trust beneficiary rights with the stock acquisition rights as trust assets is executed,
In accordance with the information regarding the trust, the delivery of stock acquisition rights, which are the contents of the trust beneficiary rights, to the beneficiary may be suspended until the beneficiary pays the money related to the acquisition of the stock acquisition rights.
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by trusting money or stock acquisition rights by the issuing company,
The allocation of the stock acquisition rights is made in accordance with the amount of money entrusted by the issuing company by paying it to the issuing company.
Information processing device.
11.
10. The information processing device according to
If the beneficiary is not determined for all stock acquisition rights, we will accept information regarding the number of stock acquisition rights that will not be allocated;
Information processing device.
12.
10. or 11. The information processing device according to
The control unit executes processing related to the granting of trust beneficiary rights and the issuance of stock acquisition rights to each of the plurality of beneficiaries based on the determined number of allocations.
Information processing device.
13.
10. From 12. The information processing device according to any one of the above,
The issue price of the stock acquisition rights is fixed;
Information processing device.
14.
10. From 13. The information processing device according to any one of the above,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries,
The multiple beneficiaries include those who joined the issuing company or its subsidiaries/affiliated companies after the issuance of the stock acquisition rights.
Information processing device.
15.
10. From 14. The information processing device according to any one of the above,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries and point information for each of the plurality of beneficiaries,
The control unit calculates an allocation ratio of the trust beneficiary rights to be provided to each of the plurality of beneficiaries based on the beneficiary information and the point information.
Information processing device.
16.
10. From 15. The information processing device according to any one of the above,
The control unit includes:
Accepting the confirmation of information regarding the recruitment and evaluation based on the information on the stock acquisition rights and the information on the trust,
Determining the allocation ratio of the trust beneficiary rights to be provided to each of the plurality of beneficiaries based on the received and confirmed information regarding the recruitment and evaluation;
Information processing device.
17.
10. From 16. The information processing device according to any one of the above,
The control unit includes:
determining the amount of money to be paid by each of the plurality of beneficiaries regarding acquisition of the stock acquisition rights based on information regarding the allocation ratio of the trust beneficiary rights and information regarding the trust;
Information processing device.
18.
10. From 17. In the information processing device according to any one of the above,
The control unit includes:
Based on the information regarding the amount of money related to the acquisition of the stock acquisition rights, it is determined whether each of the plurality of beneficiaries has paid the money related to the acquisition of the stock acquisition rights, and it is determined that the payment of the money has been completed. If no determination is made, suspending the issuance process of the stock acquisition rights;
Information processing device.
19.
An information processing method executed by an information processing device, the method comprising:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the allocation ratio of trust beneficiary rights whose trust assets are stock acquisition rights to each of multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the processing of disbursing the trust beneficiary rights with the stock acquisition rights as trust assets is executed,
In accordance with the information regarding the trust, the delivery of stock acquisition rights, which are the contents of the trust beneficiary rights, to the beneficiary may be suspended until the beneficiary pays the money related to the acquisition of the stock acquisition rights.
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by trusting money or stock acquisition rights by the issuing company,
The allocation of the stock acquisition rights is made in accordance with the amount of money entrusted by the issuing company by paying it to the issuing company.
Information processing method.
20.
10. A program that causes a computer to A program for functioning as a control unit of the information processing device described in .

Although various embodiments according to the present invention have been described above, these are presented as examples and are not intended to limit the scope of the invention. The new embodiment can be implemented in various other forms, and various omissions, substitutions, and changes can be made without departing from the gist of the invention. The embodiments and their modifications are included within the scope and gist of the invention, as well as within the scope of the invention described in the claims and its equivalents.

This application claims priority based on Japanese Patent Application No. 2022-83428 filed on May 20, 2022, and incorporates all the contents described in the Japanese application.

100 Server device 110 Client device 120 Client device 130 Client device 150 Network 201 Control unit 202 Storage unit 203 Communication unit 1000 Information processing system

Claims

An information processing device,
has a control section,
The control unit includes:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding the recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the number of stock acquisition rights to be allocated to each of the multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the distribution process of the stock acquisition rights is executed,
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by the issuing company entrusting money or stock acquisition rights to the trustee,
Processing to pay corporate tax according to the money entrusted by the issuing company is executed,
The allocation of the stock acquisition rights is made in accordance with the money entrusted by the issuing company by the trustee paying the money to the issuing company,
The plurality of beneficiaries shall, at the same time or around the time of payment of the exercise price of the stock acquisition rights, pay to the issuing company or the trustee an amount equal to or more than the money paid by the trustee to the issuing company. required to pay
Information processing device.
The information processing device according to claim 1,
If the beneficiary is not determined for all stock acquisition rights, we will accept information regarding the number of stock acquisition rights that will not be allocated;
Information processing device.
The information processing device according to claim 1,
The control unit executes processing related to the issuance of stock acquisition rights to each of the plurality of beneficiaries based on the obtained number of allocations.
Information processing device.
The information processing device according to claim 1,
The amount of money to be paid by the beneficiary upon exercising the stock acquisition rights is set to be an amount equal to or greater than the sum of the paid-in price (issue price) of the stock acquisition rights and the exercise price;
Information processing device.
The information processing device according to claim 1,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries,
The multiple beneficiaries include those who joined the issuing company or its subsidiaries/affiliated companies after the issuance of the stock acquisition rights.
Information processing device.
The information processing device according to claim 1,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries and point information for each of the plurality of beneficiaries,
The control unit calculates the number of stock acquisition rights to be allocated to each of the plurality of beneficiaries based on the beneficiary information and the point information.
Information processing device.
The information processing device according to claim 1,
The control unit includes:
Accepting the confirmation of the information regarding the recruitment and evaluation based on the information regarding the trust of the stock acquisition rights,
Based on the received and confirmed information regarding the recruitment and evaluation, determine the number of stock acquisition rights to be allocated to each of the plurality of beneficiaries;
Information processing device.
An information processing method executed by an information processing device, the method comprising:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding the recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the number of stock acquisition rights to be allocated to each of the multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the distribution process of the stock acquisition rights is executed,
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by the issuing company entrusting money or stock acquisition rights to the trustee,
Processing to pay corporate tax according to the money entrusted by the issuing company is executed,
The allocation of the stock acquisition rights is made in accordance with the money entrusted by the issuing company by the trustee paying the money to the issuing company,
The plurality of beneficiaries shall, at the same time or around the time of payment of the exercise price of the stock acquisition rights, pay to the issuing company or the trustee an amount equal to or more than the money paid by the trustee to the issuing company. required to pay
Information processing method.
A program for causing a computer to function as a control unit of the information processing apparatus according to claim 1.
An information processing device,
has a control section,
The control unit includes:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the allocation ratio of trust beneficiary rights whose trust assets are stock acquisition rights to each of multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the processing of disbursing the trust beneficiary rights with the stock acquisition rights as trust assets is executed,
In accordance with the information regarding the trust, the delivery of stock acquisition rights, which are the contents of the trust beneficiary rights, to the beneficiary may be suspended until the beneficiary pays the money related to the acquisition of the stock acquisition rights.
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by trusting money or stock acquisition rights by the issuing company,
The allocation of the stock acquisition rights is made in accordance with the amount of money entrusted by the issuing company by paying it to the issuing company.
Information processing device.
The information processing device according to claim 10,
If the beneficiary is not determined for all stock acquisition rights, we will accept information regarding the number of stock acquisition rights that will not be allocated;
Information processing device.
The information processing device according to claim 10,
The control unit executes processing related to the granting of trust beneficiary rights and the issuance of stock acquisition rights to each of the plurality of beneficiaries based on the determined number of allocations.
Information processing device.
The information processing device according to claim 10,
The issue price of the stock acquisition rights is fixed;
Information processing device.
The information processing device according to claim 10,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries,
The multiple beneficiaries include those who joined the issuing company or its subsidiaries/affiliated companies after the issuance of the stock acquisition rights.
Information processing device.
The information processing device according to claim 10,
The information regarding the recruitment/evaluation includes information on the plurality of beneficiaries and point information for each of the plurality of beneficiaries,
The control unit calculates an allocation ratio of the trust beneficiary rights to be provided to each of the plurality of beneficiaries based on the beneficiary information and the point information.
Information processing device.
The information processing device according to claim 10,
The control unit includes:
Accepting the confirmation of information regarding the recruitment and evaluation based on the information on the stock acquisition rights and the information on the trust,
Determining the allocation ratio of the trust beneficiary rights to be provided to each of the plurality of beneficiaries based on the received and confirmed information regarding the recruitment and evaluation;
Information processing device.
The information processing device according to claim 10,
The control unit includes:
determining the amount of money to be paid by each of the plurality of beneficiaries regarding acquisition of the stock acquisition rights based on information regarding the allocation ratio of the trust beneficiary rights and information regarding the trust;
Information processing device.
The information processing device according to claim 10,
The control unit includes:
Based on the information regarding the amount of money related to the acquisition of the stock acquisition rights, it is determined whether each of the plurality of beneficiaries has paid the money related to the acquisition of the stock acquisition rights, and it is determined that the payment of the money has been completed. If no determination is made, suspending the issuance process of the stock acquisition rights;
Information processing device.
An information processing method executed by an information processing device, the method comprising:
Regardless of whether the issuing company is listed or unlisted, we accept information on stock acquisition rights set in trust by the issuing company and information regarding the trust of stock acquisition rights,
We accept information regarding the recruitment and evaluation of executives, employees, external collaborators, etc. conducted by issuing companies from time to time.
The trust is a corporate taxable trust;
The settlor of the trust is the issuing company;
Based on the information regarding recruitment and evaluation of the above-mentioned officers, employees, external collaborators, etc., calculate the allocation ratio of trust beneficiary rights whose trust assets are stock acquisition rights to each of multiple beneficiaries;
Regardless of whether the issuing company is listed or unlisted, at the time of designation of the beneficiary established in the trust, the processing of disbursing the trust beneficiary rights with the stock acquisition rights as trust assets is executed,
In accordance with the information regarding the trust, the delivery of stock acquisition rights, which are the contents of the trust beneficiary rights, to the beneficiary may be suspended until the beneficiary pays the money related to the acquisition of the stock acquisition rights.
Each of the plurality of beneficiaries is an officer or employee of the issuing company or its subsidiary or affiliated company, an outside collaborator, or a trustee of another trust;
The establishment of the trust is made by trusting money or stock acquisition rights by the issuing company,
The allocation of the stock acquisition rights is made in accordance with the amount of money entrusted by the issuing company by paying it to the issuing company.
Information processing method.
A program for causing a computer to function as a control unit of the information processing apparatus according to claim 10.