Article 62-6Company Split for Delivering Shares to the Splitting Corporation and the Splitting Corporation 's Shareholders
第六十二条の六（株式等を分割法人と分割法人の株主等とに交付する分割）
When a company split has been effected (excluding a company split with two or more corporations as splitting corporations that establishes a corporation), whereby a splitting corporation delivers only a part of the assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (Definitions) (referred to as "assets as a consideration for a split" in the following paragraph) that it receives as a result of the company split to its shareholders, etc., it is deemed that both a company split by split-off and a company split by spin-off have been effected.
In the case where a company split with two or more corporations as splitting corporations that establishes a corporation has been effected, when the splitting corporations include corporations listed in two or more of the following items, or a corporation listed in item (iii), it is deemed that the company split specified in each of those items with the corporation listed in the relevant item as the splitting corporation has been effected respectively:
a corporation that has delivered all of the assets as a consideration for a split that it received as a result of the company split to its shareholders, etc.: a company split by split-off;
a corporation that has not delivered the assets as a consideration for a split that it received as a result of the company split to its shareholders, etc.: a company split by spin-off;
a corporation that has delivered only a part of the assets as a consideration for a split that it received as a result of the company split to its shareholders, etc.: both a company split by split-off and a company split by spin-off.
Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
前二項の規定の適用に関し必要な事項は、政令で定める。