Article 83-2Calculation of Income Where Shares Delivered Through a Merger, etc. Include a Fraction of Less Than One
第八十三条の二（合併等により交付する株式に一に満たない端数がある場合の所得計算）
Where a fraction of less than one arises in the number (in the case of a capital contribution, the amount; the same applies hereinafter through paragraph (3)) of shares of the parent corporation of the acquiring corporation prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Merger) (hereinafter in this paragraph referred to as "shares of the parent corporation of the acquiring corporation") that the acquiring corporation pertaining to a merger is to deliver through that merger to the Shareholders, Members, or Other Investors of the acquired corporation pertaining to that merger, and money is delivered in accordance with that fraction, the portion equivalent to that fraction is deemed to be included in those shares of the parent corporation of the acquiring corporation in calculating the amount of business income, the amount of capital gains, or the amount of miscellaneous income of those Shareholders, Members, or Other Investors for each year.
Where a fraction of less than one arises in the number of shares (including capital contributions) in the succeeding corporation in a company split pertaining to a company split by split-off, or shares in the succeeding parent corporation in a company split prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) (hereinafter in this paragraph referred to as "shares in the succeeding corporation in a company split, etc."), that the splitting corporation pertaining to that company split by split-off is to deliver through that company split by split-off to its Shareholders, Members, or Other Investors, and money is delivered in accordance with that fraction, the portion equivalent to that fraction is deemed to be included in those shares in the succeeding corporation in a company split, etc. in calculating the amount of business income, the amount of capital gains, or the amount of miscellaneous income of those Shareholders, Members, or Other Investors for each year.
Where a fraction of less than one arises in the number of wholly owned subsidiary shares prescribed in Article 113-2, paragraph (1) (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) pertaining to a share distribution (hereinafter in this paragraph referred to as "wholly owned subsidiary shares") that the corporation making a distribution in kind pertaining to that share distribution is to deliver through that share distribution to its Shareholders, Members, or Other Investors, and money is delivered in accordance with that fraction, the portion equivalent to that fraction is deemed to be included in those wholly owned subsidiary shares in calculating the amount of business income, the amount of capital gains, or the amount of miscellaneous income of those Shareholders, Members, or Other Investors for each year.
株式分配に係る現物分配法人が当該株式分配によりその株主等に交付すべき当該株式分配に係る第百十三条の二第一項（株式分配により取得した株式等の取得価額）に規定する完全子法人株式（以下この項において「完全子法人株式」という。）の数に一に満たない端数が生ずる場合において、当該端数に応じて金銭が交付されるときは、当該端数に相当する部分は、当該完全子法人株式に含まれるものとして、当該株主等の各年分の事業所得の金額、譲渡所得の金額又は雑所得の金額を計算する。
Where a fraction of less than one arises in the number of shares of a corporation having the relationship specified by Cabinet Order prescribed in Article 57-4, paragraph (1) (Special Provisions on Capital Gains Due to Share Exchange) of the Act (hereinafter in this paragraph referred to as "shares of the wholly controlling parent corporation in a share exchange") that the wholly owning parent corporation in a share exchange pertaining to a share exchange is to deliver through that share exchange to the shareholders of the wholly owned subsidiary corporation in a share exchange pertaining to that share exchange, and money is delivered in accordance with that fraction, the portion equivalent to that fraction is deemed to be included in those shares of the wholly controlling parent corporation in a share exchange in calculating the amount of business income, the amount of capital gains, or the amount of miscellaneous income of those shareholders for each year.
株式交換に係る株式交換完全親法人が当該株式交換により当該株式交換に係る株式交換完全子法人の株主に交付すべき法第五十七条の四第一項（株式交換等に係る譲渡所得等の特例）に規定する政令で定める関係がある法人の株式（以下この項において「株式交換完全支配親法人株式」という。）の数に一に満たない端数が生ずる場合において、当該端数に応じて金銭が交付されるときは、当該端数に相当する部分は、当該株式交換完全支配親法人株式に含まれるものとして、当該株主の各年分の事業所得の金額、譲渡所得の金額又は雑所得の金額を計算する。
In this Article, the meanings of the terms set forth in the following items are as prescribed 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。
acquiring corporation: means an acquiring corporation prescribed in Article 2, item (xii) (Definitions) of the Corporation Tax Act;
合併法人 法人税法第二条第十二号（定義）に規定する合併法人をいう。
acquired corporation: means an acquired corporation prescribed in Article 2, item (xi) of the Corporation Tax Act;
被合併法人 法人税法第二条第十一号に規定する被合併法人をいう。
company split by split-off: means a company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act;
分割型分割 法人税法第二条第十二号の九に規定する分割型分割をいう。
splitting corporation: means a splitting corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act;
分割法人 法人税法第二条第十二号の二に規定する分割法人をいう。
succeeding corporation in a company split: means a succeeding corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act;
分割承継法人 法人税法第二条第十二号の三に規定する分割承継法人をいう。
share distribution: means a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act;
株式分配 法人税法第二条第十二号の十五の二に規定する株式分配をいう。
corporation making a distribution in kind: means a corporation making a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act;
現物分配法人 法人税法第二条第十二号の五の二に規定する現物分配法人をいう。
wholly owning parent corporation in a share exchange: means a wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act;
株式交換完全親法人 法人税法第二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。
wholly owned subsidiary corporation in a share exchange: means a wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6 of the Corporation Tax Act.
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。
shares of the parent corporation of the acquiring corporationmachine translation
「合併親法人株式」
Shares of the corporation that wholly owns the acquiring corporation in a merger (合併親法人), received by the shareholders of the merged corporation in place of their old shares.
Short name set inArticle 83-2, paragraph (1)· applies only in this paragraph
shares in the succeeding corporation in a company split, etc.machine translation
「分割承継法人株式等」
The shares (capital contributions included) of the succeeding corporation in a company split, or the shares of its parent corporation (分割承継親法人株式), that the splitting corporation is to deliver to its shareholders in a split-off company split.
Short name set inArticle 83-2, paragraph (2)· applies only in this paragraph
wholly owned subsidiary sharesmachine translation
「完全子法人株式」
The shares of a wholly owned subsidiary corporation (完全子法人) that a shareholder receives in a share distribution (株式分配) in which nothing but such shares is delivered, as Article 113-2, paragraph (1) defines them; their acquisition price per share is worked out from that of the shares the shareholder held.
Short name set inArticle 83-2, paragraph (3)· applies only in this paragraph
shares of the wholly controlling parent corporation in a share exchangemachine translation
「株式交換完全支配親法人株式」
In Article 83-2, paragraph (4), shares of a corporation with the relationship Article 57-4, paragraph (1) of the Income Tax Act refers to (one wholly controlling the wholly owning parent corporation in the share exchange), which the wholly owning parent corporation is to deliver to the shareholders of the wholly owned subsidiary corporation in that share exchange.
Short name set inArticle 83-2, paragraph (4)· applies only in this paragraph
acquiring corporationmachine translation
「合併法人」
In Article 83-2, an acquiring corporation as defined in Article 2, item (xii) of the Corporation Tax Act: the corporation that receives the assets and liabilities of another corporation in a merger.
Defined inArticle 83-2, paragraph (5), item (i)· applies only in this article
acquired corporationmachine translation
「被合併法人」
A corporation that transferred its assets and liabilities in a merger, as Article 2, item (xi) of the Corporation Tax Act defines it.
Defined inArticle 83-2, paragraph (5), item (ii)· applies only in this article
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 83-2, paragraph (5), item (iii)· 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 83-2, paragraph (5), item (iv)· 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 83-2, paragraph (5), item (v)· applies only in this article
share distributionmachine translation
「株式分配」
A distribution in kind, by way of a dividend, of all the shares of a wholly owned subsidiary to the distributing company's shareholders, as defined in Article 2, item (xii)-15-2 of the Corporation Tax Act.
Defined inArticle 83-2, paragraph (5), item (vi)· applies only in this article
corporation making a distribution in kindmachine translation
「現物分配法人」
A corporation that has transferred its assets by a distribution in kind (現物分配) — its giving of assets other than money to its shareholders, etc. on one of the grounds Article 2, item (xii)-5-2 of the Corporation Tax Act lists — as that item defines it.
Defined inArticle 83-2, paragraph (5), item (vii)· applies only in this article
wholly owning parent corporation in a share exchangemachine translation
「株式交換完全親法人」
A company that, by acquiring another company's shares in a share exchange, comes to own all of that company's issued shares, as defined in Article 2, item (xii)-6-3 of the Corporation Tax Act.
Defined inArticle 83-2, paragraph (5), item (viii)· applies only in this article
wholly owned subsidiary corporation in a share exchangemachine translation
「株式交換完全子法人」
The corporation whose shares its shareholders had another corporation acquire through a share exchange, as Article 2, item (xii)-6 of the Corporation Tax Act defines it.
Defined inArticle 83-2, paragraph (5), item (ix)· applies only in this article