Employee ESPP Income Reporting in Japan

Hello to all!

Its been brought to our attention that Employee ESPP income is now required if the Parent owns more than 50% of the Branch in Japan.

Questions:

1. Does anyone know when this became effective?

2. Does anyone know the "code" that our Tax accountant can look at.

3. We are also being told that we have to go back 4 years. Is this accurate?

Thank you in advance!!

Tracy