Article 68-2-2Special Provisions Concerning the Scope, etc. of Qualified Merger
第六十八条の二の二（適格合併等の範囲等に関する特例）
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where a merger conducted by a domestic corporation falls under a specified intra-group merger (meaning a merger that falls under both of the following, excluding one that satisfies the requirement that any of the principal businesses conducted by the merged corporation before the merger and any of the businesses conducted by the merging corporation before that merger are related to each other and other requirements specified by Cabinet Order), the phrase "that merger" in the provisions of Article 2, item (xii)-8, (a) through (c) of that Act is deemed to be replaced with "that merger (excluding one that falls under a specified intra-group merger prescribed in Article 68-2-2, paragraph (1) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)", and the phrase "has transferred" in Article 61-11, paragraph (1) of that Act is deemed to be replaced with "has transferred (excluding the case where it has transferred that transfer gain or loss adjustment asset to the merging corporation through a specified intra-group merger prescribed in Article 68-2-2, paragraph (1) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)".
内国法人の行う合併が特定グループ内合併（次のいずれにも該当する合併をいい、被合併法人の合併前に行う主要な事業のうちのいずれかの事業と合併法人の当該合併前に行う事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、同法第二条第十二号の八イからハまでの規定中「その合併」とあるのは「その合併（租税特別措置法第六十八条の二の二第一項（適格合併等の範囲等に関する特例）に規定する特定グループ内合併に該当するものを除く。）」と、同法第六十一条の十一第一項中「譲渡した場合には」とあるのは「譲渡した場合（当該譲渡損益調整資産を租税特別措置法第六十八条の二の二第一項（適格合併等の範囲等に関する特例）に規定する特定グループ内合併により合併法人に移転した場合を除く。）には」とする。
where there is a specified controlling interest between the merged corporation and the merging corporation; and
被合併法人と合併法人との間に特定支配関係があること。
where shareholders, etc. of the merged corporation (meaning shareholders, etc. prescribed in Article 2, item (xiv) of the Corporation Tax Act; the same applies in item (iii) of the following paragraph) are provided with shares (including capital contributions; hereinafter the same applies in this Article) of any one corporation (limited to one that falls under the category of specified foreign corporation with less tax burden, etc.) out of the merging parent corporations prescribed in item (xii)-8 of that Article.
被合併法人の株主等（法人税法第二条第十四号に規定する株主等をいう。次項第三号において同じ。）に同条第十二号の八に規定する合併親法人のうちいずれか一の法人（特定軽課税外国法人等に該当するものに限る。）の株式（出資を含む。以下この条において同じ。）が交付されること。
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where a company split conducted by a domestic corporation falls under a specified intra-group company split (meaning a company split that falls under all of the following, excluding one that satisfies the requirement that any of the businesses conducted by the splitting corporation before the company split that are to be conducted by the successor corporation in a company split as a result of that company split and any of the businesses conducted by the successor corporation in a company split before that company split are related to each other and other requirements specified by Cabinet Order), the phrase "that company split" in the provisions of Article 2, item (xii)-11, (a) through (c) of that Act is deemed to be replaced with "that company split (excluding one that falls under a specified intra-group company split prescribed in Article 68-2-2, paragraph (2) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)", and the phrase "has transferred" in Article 61-11, paragraph (1) of that Act is deemed to be replaced with "has transferred (excluding the case where it has transferred that transfer gain or loss adjustment asset to the successor corporation in a company split through a specified intra-group company split prescribed in Article 68-2-2, paragraph (2) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)".
内国法人の行う分割が特定グループ内分割（次のいずれにも該当する分割をいい、分割法人の分割前に行う事業のうち当該分割により分割承継法人において行われることとなるものと分割承継法人の当該分割前に行う事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、同法第二条第十二号の十一イからハまでの規定中「その分割」とあるのは「その分割（租税特別措置法第六十八条の二の二第二項（適格合併等の範囲等に関する特例）に規定する特定グループ内分割に該当するものを除く。）」と、同法第六十一条の十一第一項中「譲渡した場合には」とあるのは「譲渡した場合（当該譲渡損益調整資産を租税特別措置法第六十八条の二の二第二項（適格合併等の範囲等に関する特例）に規定する特定グループ内分割により分割承継法人に移転した場合を除く。）には」とする。
where the split is a split specified by Cabinet Order as a split in which the majority of the assets and liabilities of the splitting corporation are transferred to the successor corporation in a company split;
分割法人の資産及び負債の大部分が分割承継法人に移転するものとして政令で定める分割であること。
where there is a specified controlling interest between the splitting corporation and the successor corporation in a company split; and
分割法人と分割承継法人との間に特定支配関係があること。
where a shareholder, etc. of the splitting corporation or the splitting corporation is provided with shares of any one corporation (limited to one that falls under the category of specified foreign corporation with less tax burden, etc.) out of the successor parent corporations in a company split prescribed in Article 2, item (xii)-11 of the Corporation Tax Act.
分割法人の株主等又は分割法人に法人税法第二条第十二号の十一に規定する分割承継親法人のうちいずれか一の法人（特定軽課税外国法人等に該当するものに限る。）の株式が交付されること。
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations in the case where a share exchange conducted by a domestic corporation falls under a specified intra-group share exchange (meaning a share exchange that falls under both of the following, excluding one that satisfies the requirement that any of the principal businesses conducted by the wholly owned subsidiary corporation in a share exchange (meaning a wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6 of that Act; hereinafter the same applies in this paragraph) before the share exchange and any of the businesses conducted by the wholly owning parent corporation resulting from a share exchange (meaning a wholly owning parent corporation resulting from a share exchange prescribed in item (xii)-6-3 of that Article; hereinafter the same applies in this paragraph, paragraph (5), item (i) and paragraph (3) of the following Article) before that share exchange are related to each other and other requirements specified by Cabinet Order), the phrase "that share exchange" in Article 2, item (xii)-17, (a) of that Act is deemed to be replaced with "that share exchange (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation)", the phrase "that share exchange, etc." in (b) of that item with "that share exchange, etc. (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation)", the phrase "that share exchange" in (c) of that item with "that share exchange (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation)", and the phrase "that share exchange in the case" in Article 62-9, paragraph (1) of that Act with "that share exchange (excluding one that falls under a specified intra-group share exchange prescribed in Article 68-2-2, paragraph (3) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation) in the case".
内国法人の行う株式交換が特定グループ内株式交換（次のいずれにも該当する株式交換をいい、株式交換完全子法人（法人税法第二条第十二号の六に規定する株式交換完全子法人をいう。以下この項において同じ。）の株式交換前に行う主要な事業のうちのいずれかの事業と株式交換完全親法人（同条第十二号の六の三に規定する株式交換完全親法人をいう。以下この項及び第五項第一号並びに次条第三項において同じ。）の当該株式交換前に行う事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における同法その他の法令の規定の適用については、同法第二条第十二号の十七イ中「その株式交換」とあるのは「その株式交換（租税特別措置法第六十八条の二の二第三項（適格合併等の範囲等に関する特例）に規定する特定グループ内株式交換に該当するものを除く。）」と、同号ロ中「その株式交換等」とあるのは「その株式交換等（租税特別措置法第六十八条の二の二第三項に規定する特定グループ内株式交換に該当するものを除く。）」と、同号ハ中「その株式交換」とあるのは「その株式交換（租税特別措置法第六十八条の二の二第三項に規定する特定グループ内株式交換に該当するものを除く。）」と、同法第六十二条の九第一項中「おける当該株式交換」とあるのは「おける当該株式交換（租税特別措置法第六十八条の二の二第三項（適格合併等の範囲等に関する特例）に規定する特定グループ内株式交換に該当するものを除く。）」とする。
where there is a specified controlling interest between the wholly owned subsidiary corporation in a share exchange and the wholly owning parent corporation resulting from a share exchange; and
where a shareholder of the wholly owned subsidiary corporation in a share exchange is provided with shares of any one corporation (limited to one that falls under the category of specified foreign corporation with less tax burden, etc.) out of the fully controlling parent corporations in a share exchange prescribed in Article 2, item (xii)-17 of the Corporation Tax Act.
株式交換完全子法人の株主に法人税法第二条第十二号の十七に規定する株式交換完全支配親法人のうちいずれか一の法人（特定軽課税外国法人等に該当するものに限る。）の株式が交付されること。
Where a capital contribution in kind whereby a domestic corporation transfers its assets or liabilities to a foreign corporation falls under the category of specified capital contribution in kind (meaning a capital contribution in kind whereby a domestic corporation transfers shares of a specified foreign subsidiary corporation in its possession to a specified foreign parent corporation, etc. of the domestic corporation), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "capital contribution in kind that falls under any of the following (limited to" in Article 2, item (xii)-14 of that Act is deemed to be replaced with "capital contribution in kind that falls under any of the following (limited to a specified capital contribution in kind prescribed in Article 68-2-2, paragraph (4) (Special Provisions Concerning the Scope, etc. of Qualified Merger) of the Act on Special Measures Concerning Taxation,".
内国法人の有する資産又は負債を外国法人に対して移転する現物出資が特定現物出資（内国法人の有する特定外国子法人の株式を当該内国法人に係る特定外国親法人等に対して移転する現物出資をいう。）に該当する場合における法人税法その他の法令の規定の適用については、同法第二条第十二号の十四中「次のいずれかに該当する現物出資（」とあるのは、「次のいずれかに該当する現物出資（租税特別措置法第六十八条の二の二第四項（適格合併等の範囲等に関する特例）に規定する特定現物出資、」とする。
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
specified foreign corporation with less tax burden, etc.: A specified foreign corporation with less tax burden, and a foreign corporation (excluding one that falls under the category of specified foreign corporation with less tax burden) that, immediately before a merger, company split or share exchange (referred to as a "merger, etc." in this item), directly or indirectly holds all of the issued shares, etc. of a specified foreign corporation with less tax burden (limited to one that, immediately before that merger, etc., directly or indirectly holds all of the issued shares of or capital contributions to (excluding its own shares held by itself; referred to as "issued shares, etc." in this paragraph) the merging corporation, the successor corporation in a company split or the wholly owning parent corporation resulting from a share exchange);
specified foreign corporation with less tax burden: A foreign corporation specified by Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan;
特定軽課税外国法人 その本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国法人をいう。
specified controlling interest: A relationship between two domestic corporations whereby either domestic corporation holds, directly or indirectly, shares that account for more than 50 percent of the total number or total amount of the issued shares, etc. of the other domestic corporation or any other special relationship specified by Cabinet Order;
特定支配関係 一方の内国法人と他方の内国法人との間にいずれか一方の内国法人が他方の内国法人の発行済株式等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を直接又は間接に保有する関係その他の政令で定める関係をいう。
specified foreign subsidiary corporation: A foreign corporation in which, at any time during the period from the first day of the earliest business year that commenced within two years before the first day of the business year of the foreign corporation that includes the date of the capital contribution in kind, until that date of the capital contribution in kind, residents (meaning residents prescribed in Article 2, paragraph (1), item (i)-2; hereinafter the same applies in this item), domestic corporations and specially-related nonresidents (meaning nonresidents prescribed in Article 2, paragraph (1), item (i)-2 with a special relationship specified by Cabinet Order to residents or domestic corporations) hold shares that account for more than 50 percent of the total number or total amount of the issued shares, etc. of the foreign corporation, and which falls under the category of specified foreign corporation with less tax burden; and
特定外国子法人 外国法人で、その現物出資の日を含む当該外国法人の事業年度開始の日前二年以内に開始した各事業年度のうち最も古い事業年度開始の日からその現物出資の日までの期間内のいずれかの時において、居住者（第二条第一項第一号の二に規定する居住者をいう。以下この号において同じ。）、内国法人及び特殊関係非居住者（居住者又は内国法人と政令で定める特殊の関係のある同項第一号の二に規定する非居住者をいう。）が、その発行済株式等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を有するもののうち、特定軽課税外国法人に該当するものをいう。
specified foreign parent corporation, etc.: A foreign corporation which has a relationship with a domestic corporation whereby the foreign corporation directly or indirectly holds shares that account for 80 percent or more of the total number or total amount of the issued shares, etc. of the domestic corporation, or any other relationship specified by Cabinet Order, and which falls under the category of specified foreign corporation with less tax burden.
Beyond what is specified in the preceding paragraphs, the necessary matters concerning the application of the provisions of the Corporation Tax Act and any other laws and regulations in the case where a specified intra-group merger prescribed in paragraph (1), specified intra-group company split prescribed in paragraph (2), specified intra-group share exchange prescribed in paragraph (3) or specified capital contribution in kind prescribed in paragraph (4) has been implemented, are specified by Cabinet Order.