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
Read this with the articles around it
Special Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
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…
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…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
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…
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…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
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…
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…
Open this provisionSpecial Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
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…
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…
Open this provisionSpecial Provisions on Exemption from Tax Liability Based on Taxable Sales in the Previous Year or Previous Business Year, etc.
In the case where the taxable sales in the base period for that year of an individual business operator, or in the base period for its business year of a corporation, are 10 million yen or less, if…
個人事業者のその年又は法人のその事業年度の基準期間における課税売上高が千万円以下である場合において、当該個人事業者又は法人（前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。）のうち、当該個人事業者のその年又は法人のその事業年度に係る特定期間における課税売上高が千万円を超えるときは…
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
With respect to a business operator whose taxable sales in the base period for its taxable period are 10 million yen or less (excluding a qualified invoice issuer), notwithstanding Article 5…
事業者のうち、その課税期間に係る基準期間における課税売上高が千万円以下である者（適格請求書発行事業者を除く。）については、第五条第一項の規定にかかわらず、その課税期間中に国内において行つた課税資産の譲渡等及び特定課税仕入れにつき、消費税を納める義務を免除する。ただし、この法律に別段の定めがある場合は、この限りでない。
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
Where a business operator that would be exempted from the obligation to pay consumption tax under the main clause of paragraph (1) submits to the district director having jurisdiction over its place…
第一項本文の規定により消費税を納める義務が免除されることとなる事業者が、その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。第十一条第四項及び第十二条第三項を除き、以下この章において同じ。）が千万円以下である課税期間につき…
Open this provision(Approval of Transfers of Business)
the acquisition at any time within two years after the incorporation of relevant stock company (limited to the stock company that was incorporated by the method set forth in each item of Article 25…
当該株式会社（第二十五条第一項各号に掲げる方法により設立したものに限る。以下この号において同じ。）の成立後二年以内におけるその成立前から存在する財産であってその事業のために継続して使用するものの取得。
Open this provisionsplitting corporationmachine translation
「分割法人」
A corporation that has carried out a company split (分割).
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that has taken over, through a company split (分割), the business of the splitting corporation (分割法人).
Defined inArticle 2, paragraph (1), item (vi-2)· applies throughout the law
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
business yearmachine translation
「事業年度」
A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.
Defined inArticle 2, paragraph (1), item (xiii)· applies throughout the law
base periodmachine translation
「基準期間」
For an individual business operator (個人事業者), the year before last; for a corporation, the business year (事業年度) before last, or, where that business year was shorter than a year, all business years that began within the year starting on the day before the date two years before the current business year began — as Article 2, paragraph (1), item (xiv) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (xiv)· applies throughout the law
specified taxable purchasemachine translation
「特定課税仕入れ」
A specified taxable purchase: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.
Defined inArticle 5, paragraph (1)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: under paragraph (2) of that Article, the consideration for the taxable transfers, etc. of assets (課税資産の譲渡等) made in Japan in the base period (基準期間), less refunds, etc. of consideration for sales (売上げに係る対価の返還等) net of the tax on them, scaled to twelve months for a corporation whose base period is not a year.
Defined inArticle 9, paragraph (4)· applies only in this chapter, except in Article 11, paragraph (4); and Article 12, paragraph (3)
split-off subsidiary corporationmachine translation
「新設分割子法人」
In Article 12, paragraphs (1) to (4), a corporation set up by, or receiving assets in, a split, etc. (分割等) — an incorporation-type company split (新設分割) or one of the similar transactions listed in paragraph (7) of that Article — from the corporation that carried it out (新設分割親法人).
Short name set inArticle 12, paragraph (1)· applies only in this paragraph and in Article 12, paragraphs (2) to (4)
split-off parent corporationmachine translation
「新設分割親法人」
In Article 12, paragraphs (1) to (4), a corporation that has carried out a split, etc. (分割等): an incorporation-type company split (新設分割), or one of the transactions listed in paragraph (7) of that Article by which a corporation sets up a new corporation it wholly owns and passes business or assets to it.
Short name set inArticle 12, paragraph (1)· applies only in this paragraph and in Article 12, paragraphs (2) to (4)
specified requirementmachine translation
「特定要件」
In Article 12, paragraphs (3) and (4), the requirement that more than 50% of the issued shares or capital contributions of the corporation set up by, or receiving assets in, a split, etc. (新設分割子法人), not counting its own shares, are owned by the corporation that made it (新設分割親法人) and persons that a Cabinet Order (政令) treats as specially related to that corporation, or another case a Cabinet Order sets.
Defined inArticle 12, paragraph (3)· applies only in this provision and in Article 12, paragraph (4)