2002年11月26日,日本东京地方法院对职工股票期权(Stock option)一案做出判决:认定被告(东京北泽税务署)做出的一系列更正决定①违法。至此,长达两年的“职工股票期权诉讼”一案宣告结束。这虽然是地方法院的一个判决,但却对日本各级税务机关的执法行为造成较大的震撼,成为纳税者权利救济的一个经典案例。 On November 26, 2002, the Tokyo District Court of Japan ruled on the stock option stock (Stock option): a series of corrective actions taken by the Defendant (Tokyo Kitazawa Revenue Department) were found to be unlawful. At this point, up to two years of “employee stock options litigation” case ended. Although this is a verdict of the local court, it has greatly shocked the enforcement actions of the tax authorities at all levels in Japan and has become a classic example of the relief of taxpayers’ rights.