第五十五条（仕入れに係る消費税額の控除の特例の適用がない分割等に係る課税期間）
Article 55Taxable Periods Connected with a Corporate Split, etc. to Which the Special Provisions on Deduction of Consumption Tax on Purchases Do Not Apply
The taxable periods specified by Cabinet Order of a split-off parent corporation or split-off subsidiary corporation as prescribed in Article 37, paragraph (1) of the Act are the taxable periods specified in each of the following items for the category of cases set out in that item:
法第三十七条第一項に規定する新設分割親法人又は新設分割子法人の政令で定める課税期間は、次の各号に掲げる場合の区分に応じ当該各号に定める課税期間とする。
where a corporate split, etc. (meaning a corporate split, etc. prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) has taken place, and the amount calculated in the manner provided in Article 23, paragraph (1) as the taxable sales of a split-off parent corporation (meaning a split-off parent corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) in the period corresponding to the base period for the business year of the split-off subsidiary corporation (meaning a split-off subsidiary corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) that includes the day on which that corporate split, etc. took place (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in the business year of that split-off subsidiary corporation that includes the day on which that corporate split, etc. took place;
where a corporate split, etc. has taken place during the period from the day before the day one year before the first day of that business year of a split-off subsidiary corporation to the day before the first day of that business year, and the amount calculated in the manner provided in Article 23, paragraph (2) 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 (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation;
where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following item) took place on or before the day two days before the day one year before the first day of that business year of a split-off subsidiary corporation, and on the last day of the base period for that business year that split-off subsidiary corporation falls under the specified requirement (meaning the specified requirement prescribed in Article 12, paragraph (3) of the Act; the same applies in the following item), and the total of the amount set out in (a) and the amount set out in (b) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation:
the amount calculated in the manner provided in Article 23, paragraph (3) as the taxable sales of that split-off subsidiary corporation in the base period for that business year;
the amount calculated in the manner provided in Article 23, paragraph (4) as the taxable sales of the split-off parent corporation in the period corresponding to the base period referred to in (a);
where a corporate split, etc. took place on or before the day two days before the day one year before the first day of that business year of a split-off parent corporation, and on the last day of the base period for that business year a split-off subsidiary corporation falls under the specified requirement, and the total of the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act) for that business year of that split-off parent corporation and the amount calculated in the manner provided in Article 23, paragraph (5) as the taxable sales of that split-off subsidiary corporation in the period corresponding to that base period exceeds 50 million yen: the taxable periods included in that business year of that split-off parent corporation.
定義第五十五条第一項第一号・この条の中だけ
法第十二条第一項に規定する分割等
わかりやすく言うと
新設分割のほか、法人が金銭以外の資産を出資して全額出資の新しい法人を設立し事業を引き継がせる場合のその設立と、金銭出資で設立した法人との事業譲渡等の契約に基づく資産の譲渡で一定の要件を満たすもののことです（消費税法第十二条第七項）。
定義第五十五条第一項第一号・この条の中だけ
同項に規定する新設分割子法人
わかりやすく言うと
分割等を行った法人（新設分割親法人）の分割等によって設立された法人、又はその分割等で資産の譲渡を受けた法人のことです（消費税法第十二条第一項）。
定義第五十五条第一項第一号・この条の中だけ
同項に規定する新設分割親法人
わかりやすく言うと
分割等を行った法人のことです。その分割等によって設立された、又は資産の譲渡を受けた法人が新設分割子法人です（消費税法第十二条第一項）。
定義第五十五条第一項第三号・この規定及び第五十五条第一項第四号の中だけ
法第十二条第三項に規定する特定要件
わかりやすく言うと
新設分割子法人の発行済株式や出資（自己株式などを除きます）の総数又は総額の百分の五十を超える分を、新設分割親法人とその特殊な関係にある者が持っている場合その他政令で定める場合のことです（消費税法第十二条第三項）。