第八十三条（分割対価資産の一部のみを分割法人の株主等に交付する場合の取扱い）
Article 83Treatment Where Only a Part of the Assets as a Consideration for a Split Is Delivered to the Shareholders, Members, or Other Investors of the Splitting Corporation
Where a split has been carried out in which only a part of the assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) of the Corporation Tax Act (hereinafter in this Article referred to as the "assets as a consideration for a split") that a splitting corporation (meaning a splitting corporation prescribed in Article 2, item (xii)-2 (Definitions) of the Corporation Tax Act; the same applies hereinafter in this Article) receives through a split is delivered to the Shareholders, Members, or Other Investors of that splitting corporation (excluding a split in which two or more corporations are splitting corporations and a corporation is established), the provisions of the Act apply to the assets as a consideration for a split that those Shareholders, Members, or Other Investors received through that split, deeming a company split by split-off (meaning a company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act; the same applies in the following paragraph) to have been carried out.
分割法人（法人税法第二条第十二号の二（定義）に規定する分割法人をいう。以下この条において同じ。）が分割により交付を受ける同法第二条第十二号の九イに規定する分割対価資産（以下この条において「分割対価資産」という。）の一部のみを当該分割法人の株主等に交付する分割（二以上の法人を分割法人とする分割で法人を設立するものを除く。）が行われた場合には、当該分割により当該株主等が交付を受けた当該分割対価資産については、分割型分割（同号に規定する分割型分割をいう。次項において同じ。）が行われたものとみなして、法の規定を適用する。
Where a split has been carried out in which two or more corporations are splitting corporations and a corporation is established, if any of the splitting corporations has delivered all or part of the assets as a consideration for a split received through that split to its Shareholders, Members, or Other Investors, the provisions of the Act apply, deeming a company split by split-off in which that corporation is the splitting corporation to have been carried out.
Where the provisions of the preceding two paragraphs apply, the amounts of the assets and liabilities of the splitting corporation that were transferred to a succeeding corporation in a company split (meaning a succeeding corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act; the same applies hereinafter in this paragraph) through the company split by split-off under the preceding two paragraphs pertaining to the assets as a consideration for a split that the Shareholders, Members, or Other Investors under the preceding two paragraphs received are, out of the amounts of the assets and liabilities of that splitting corporation transferred to the succeeding corporation in a company split through the split under the preceding two paragraphs, the amounts of the assets and liabilities pertaining to that company split by split-off calculated pursuant to the provisions of Article 123-7 (Apportionment of Transferred Assets, etc. in a Split in Which Shares, etc. Are Delivered to Both the Splitting Corporation and Its Shareholders, etc.) of the Order for the Enforcement of the Corporation Tax Act.
定義第八十三条第一項・この規定及び第八十三条第二項の中だけ
同号に規定する分割型分割
わかりやすく言うと
分割法人が分割で受け取る分割対価資産（分割承継法人の株式など）の全てを、分割の日に株主等に交付するか、その全てが株主等に直接交付される分割と、分割対価資産のない分割で一定の株式保有関係にあるもののことです（法人税法第二条第十二号の九）。
略称規定第八十三条第一項・この条の中だけ
分割法人（法人税法第二条第十二号の二（定義）に規定する分割法人をいう。以下この条において同じ。）が分割により交付を受ける同法第二条第十二号の九イに規定する分割対価資産（以下この条において「分割対価資産」という。）の一部のみを当該分割法人の…
わかりやすく言うと
分割により分割承継法人から交付される、その分割承継法人の株式（出資を含みます）その他の資産のことです（法人税法第二条第十二号の九イ）。
定義第八十三条第一項・この条の中だけ
法人税法第二条第十二号の二（定義）に規定する分割法人
わかりやすく言うと
分割によって、持っている資産又は負債の移転を行った法人のことです（法人税法第二条第十二号の二）。
定義第八十三条第三項・この項の中だけ
法人税法第二条第十二号の三に規定する分割承継法人
わかりやすく言うと
分割により分割法人から資産又は負債の移転を受けた法人のことです（法人税法第二条第十二号の三）。