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
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）
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.
company split by split-offmachine translation
「分割型分割」
A company split by split-off as defined in Article 2, item (xii)-9 of the Corporation Tax Act: a split in which all the shares or other assets the succeeding corporation delivers as consideration go to the splitting corporation's shareholders, or a split with no consideration of the kinds that item sets out.
Defined inArticle 83, paragraph (1)· applies only in this provision and in Article 83, paragraph (2)
assets as a consideration for a splitmachine translation
「分割対価資産」
The shares (capital contributions included) of the succeeding corporation in a company split, or other assets, that the succeeding corporation delivers in the split, as Article 2, item (xii)-9, (a) of the Corporation Tax Act defines them.
Short name set inArticle 83, paragraph (1)· applies only in this article
splitting corporationmachine translation
「分割法人」
A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.
Defined inArticle 83, paragraph (1)· applies only in this article
succeeding corporation in a company splitmachine translation
「分割承継法人」
A succeeding corporation in a company split as defined in Article 2, item (xii)-3 of the Corporation Tax Act: a corporation that receives assets or liabilities from the splitting corporation in a company split.
Defined inArticle 83, paragraph (3)· applies only in this paragraph