The multimillion-pound agreement will see IRB match officials wear Emirates-branded kit in all international rugby union matches, starting with this month's 6 Nations tournament.
The sponsorship mirrors the deal the airline has in place with FA Premier League referees, which expires at the end of next season.
The carrier is already title sponsor of a number of rugby sevens tournaments around the world, and has been the official shirt sponsor of the England sevens team since 2003.
In addition to its sponsorship of IRB referees, Emirates has also signed up as title sponsor of the governing body's annual awards ceremony, which last year was held in Paris.
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