Supplementary Provisions (Act No. 6 of 2007), Article 40 — Corporation Tax Act — japanlaw

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Supplementary Provisions, Article 40Transitional Measures Concerning Succession of Assets at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off

第四十条（適格合併及び適格分割型分割による資産等の帳簿価額の引継ぎに関する経過措置）

The provisions of Article 62-2, paragraphs (2) and (3) of the New Corporation Tax Act apply to a qualified merger or Qualified Company Split by Split-Off that a corporation effects on or after May 1, 2007, and with regard to a qualified merger or Qualified Company Split by Split-Off that a corporation effected before that date, the provisions then in force continue to govern.

新法人税法第六十二条の二第二項及び第三項の規定は、法人が平成十九年五月一日以後に行う適格合併又は適格分割型分割について適用し、法人が同日前に行った適格合併又は適格分割型分割については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (i), (b)
Effective Date
“Articles 38 through 41”

Defined terms3

Qualified Company Split by Split-Off
適格分割型分割（てきかくぶんかつがたぶんかつ）
A company split by split-off (分割型分割) that is a qualified company split (適格分割).
分割型分割のうち適格分割に該当するもの
Article 2, paragraph (1), item (xii-12)See it in the glossary
the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
In Articles 32 to 47 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), the Corporation Tax Act as amended by Article 2 of that Act, leaving out the amendments listed in Article 1, item (vii)(b) of those supplementary provisions.
Supplementary Provisions, Article 32, paragraph (1)See it in the glossary
qualified merger
適格合併（てきかくがっぺい）
A merger (合併) of one of the kinds Article 2, item (xii)-8 lists — such as one between corporations in a full controlling interest (完全支配関係) or similar relationship, one between corporations in a controlling interest (支配関係) in which about 80 percent or more of the employees and the main business carry on, or one for running a business jointly — in which the acquired corporation's shareholders receive nothing but shares of the acquiring corporation or of its wholly owning parent, apart from dividends, payments to dissenting shareholders and, where the acquiring corporation already held two-thirds or more of the shares, payments to the other shareholders.
次のいずれかに該当する合併で被合併法人の株主等に合併法人又は合併親法人（合併法人との間に当該合併法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある法人をいう。）のうちいずれか一の法人の株式又は出資以外の資産（当該株主等に対する剰余金の配当等（株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配をいう。）として交付される金銭その他の資産、合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産及び合併の直前において合併法人が被合併法人の発行済株式等の総数又は総額の三分の二以上に相当する数又は金額の株式又は出資を有する場合における当該合併法人以外の株主等に交付される金銭その他の資産を除く。）が交付されないもの
Article 2, paragraph (1), item (xii-8)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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