Article 12Special Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
第十二条（分割等があつた場合の納税義務の免除の特例）
In the case where a corporate split, etc. has taken place, if the amount calculated as provided by Cabinet Order as the taxable sales of the corporation that carried out that corporate split, etc. (hereinafter in this paragraph through paragraph (4) referred to as a "split-off parent corporation") in the period corresponding to the base period for the business year that includes the day on which the corporate split, etc. took place of the corporation established through that corporate split, etc. or that received the transfer of assets through it (hereinafter in this paragraph through paragraph (4) referred to as a "split-off subsidiary corporation") (if there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases during the period from the day on which that corporate split, etc. took place to the last day of the business year that includes the day on which that corporate split, etc. took place, of that split-off subsidiary corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4)).
分割等があつた場合において、当該分割等を行つた法人（以下この項から第四項までにおいて「新設分割親法人」という。）の当該分割等により設立された、又は資産の譲渡を受けた法人（以下この項から第四項までにおいて「新設分割子法人」という。）の分割等があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が千万円を超えるときは、当該新設分割子法人（第九条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）の当該分割等があつた日から当該分割等があつた日の属する事業年度終了の日までの間における課税資産の譲渡等及び特定課税仕入れについては、同条第一項本文の規定は、適用しない。
In the case where a corporate split, etc. took place during the period from the day before the day one year before the first day of the business year of a split-off subsidiary corporation to the day before the first day of that business year, if the amount calculated as provided by Cabinet Order as the taxable sales of a split-off parent corporation in the period corresponding to the base period for that business year of that split-off subsidiary corporation (if there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 10 million yen, the main clause of Article 9, paragraph (1) does not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year of that split-off subsidiary corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
新設分割子法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に分割等があつた場合において、新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が千万円を超えるときは、当該新設分割子法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
In the case where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following paragraph) took place on or before the day two days before the day that is one year before the first day of the relevant business year of a split-off subsidiary corporation, and the split-off subsidiary corporation falls under the specified requirement (meaning a case where shares or capital contributions in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or capital contributions of the split-off subsidiary corporation (excluding treasury shares or capital contributions held by that split-off subsidiary corporation) belong to the split-off parent corporation and persons having a special relationship specified by Cabinet Order with that split-off parent corporation, or any other case specified by Cabinet Order; the same applies in the following paragraph) on the last day of the base period of that business year, and the total of the amount calculated as provided by Cabinet Order as the taxable sales of that split-off subsidiary corporation in the base period of that business year and the amount calculated as provided by Cabinet Order as the taxable sales of that split-off parent corporation in the period corresponding to the base period of that business year of that split-off subsidiary corporation exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period prescribed in Article 9, paragraph (1) are 10 million yen or less) of that split-off subsidiary corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
新設分割子法人の当該事業年度開始の日の一年前の日の前々日以前に分割等（新設分割親法人が二以上ある場合のものを除く。次項において同じ。）があつた場合において、当該事業年度の基準期間の末日において当該新設分割子法人が特定要件（新設分割子法人の発行済株式又は出資（その新設分割子法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資が新設分割親法人及び当該新設分割親法人と政令で定める特殊な関係にある者の所有に属する場合その他政令で定める場合であることをいう。次項において同じ。）に該当し、かつ、当該新設分割子法人の当該事業年度の基準期間における課税売上高として政令で定めるところにより計算した金額と当該新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額との合計額が千万円を超えるときは、当該新設分割子法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その第九条第一項に規定する基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、同条第一項本文の規定は、適用しない。
In the case where a corporate split, etc. took place on or before the day two days before the day that is one year before the first day of the relevant business year of a split-off parent corporation, and a split-off subsidiary corporation falls under the specified requirement on the last day of the base period of that business year, and the total of the taxable sales of that split-off parent corporation in the base period of that business year and the amount calculated as provided by Cabinet Order as the taxable sales of that split-off subsidiary corporation in the period corresponding to the base period of that business year of that split-off parent corporation exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that split-off parent corporation (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
新設分割親法人の当該事業年度開始の日の一年前の日の前々日以前に分割等があつた場合において、当該事業年度の基準期間の末日において新設分割子法人が特定要件に該当し、かつ、当該新設分割親法人の当該事業年度の基準期間における課税売上高と当該新設分割子法人の当該新設分割親法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額との合計額が千万円を超えるときは、当該新設分割親法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
In the case where an absorption-type company split took place, if the amount calculated as provided by Cabinet Order as the taxable sales of the splitting corporation in the period corresponding to the base period of the business year of the successor corporation in a company split that includes the day on which the absorption-type company split took place (if there are two or more splitting corporations, that amount in relation to any one of the splitting corporations) exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases during the period from the day on which the absorption-type company split took place to the last day of the business year that includes that day, in the business year that includes the day on which that absorption-type company split took place (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that successor corporation in a company split (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
吸収分割があつた場合において、分割法人の分割承継法人の吸収分割があつた日の属する事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（分割法人が二以上ある場合には、いずれかの分割法人に係る当該金額）が千万円を超えるときは、当該分割承継法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該吸収分割があつた日の属する事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）の当該吸収分割があつた日から当該吸収分割があつた日の属する事業年度終了の日までの間における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
In the case where an absorption-type company split took place during the period from the day before the day that is one year before the first day of the relevant business year of a successor corporation in a company split to the day before the first day of that business year, if the amount calculated as provided by Cabinet Order as the taxable sales of the splitting corporation in the period corresponding to the base period of that business year of that successor corporation in a company split (if there are two or more splitting corporations, that amount in relation to any one of the splitting corporations) exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in that business year (limited to a business year in which the taxable sales in the base period are 10 million yen or less) of that successor corporation in a company split (excluding one whose obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1)).
分割承継法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に吸収分割があつた場合において、分割法人の当該分割承継法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額（分割法人が二以上ある場合には、いずれかの分割法人に係る当該金額）が千万円を超えるときは、当該分割承継法人（第九条第四項の規定による届出書の提出により、又は第九条の二第一項の規定により消費税を納める義務が免除されないものを除く。）の当該事業年度（その基準期間における課税売上高が千万円以下である事業年度に限る。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。
The corporate split, etc. prescribed in paragraphs (1) through (4) means any of the following.
第一項から第四項までに規定する分割等とは、次に掲げるものをいう。
incorporation-type company split;
新設分割
the establishment of a new corporation in the case where a corporation, in order to establish the new corporation, makes a contribution of assets it holds other than money (limited to a case where, at the time of the establishment of the new corporation, the corporation will hold all of the issued shares or capital contributions as a result of the contribution of those assets or other contribution for that establishment) and hands over all or part of its business to the corporation newly established through that contribution;
法人が新たな法人を設立するためその有する金銭以外の資産の出資（その新たな法人の設立の時において当該資産の出資その他当該設立のための出資により発行済株式又は出資の全部をその法人が有することとなるものに限る。）をし、その出資により新たに設立する法人に事業の全部又は一部を引き継ぐ場合における当該新たな法人の設立
of the transfers of assets other than money under a contract in respect of an act set forth in Article 467, paragraph (1), item (v) (Approval of Transfers of Business) of the Companies Act (Act No. 86 of 2005), in the case where a corporation makes a monetary contribution in order to establish a new corporation and concludes that contract with the new corporation, those that satisfy the requirement that the corporation holds all of the issued shares at the time of the establishment of that new corporation or any other requirement specified by Cabinet Order.
法人が新たな法人を設立するため金銭の出資をし、当該新たな法人と会社法（平成十七年法律第八十六号）第四百六十七条第一項第五号（事業譲渡等の承認等）に掲げる行為に係る契約を締結した場合における当該契約に基づく金銭以外の資産の譲渡のうち、当該新たな法人の設立の時において発行済株式の全部をその法人が有している場合であることその他政令で定める要件に該当するもの