# 法人税法 / Corporation Tax Act — 第六十二条の二 (Article 62-2) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六十二条の二 (Article 62-2)（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ） — address `art-62-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-62-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六十二条の二（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ） — (Succession of Assets at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62-2 · https://japanlaw.org/en/corporation-tax-act/art-62-2 · https://japanlaw.org/l/340AC0000000034/art-62-2 **第一項** 内国法人が適格合併により合併法人にその有する資産及び負債の移転をしたときは、前条第一項及び第二項の規定にかかわらず、当該合併法人に当該移転をした資産及び負債の当該適格合併に係る最後事業年度終了の時の帳簿価額として政令で定める金額による引継ぎをしたものとして、当該内国法人の各事業年度の所得の金額を計算する。 art-62-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-62-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-1 When a domestic corporation has transferred, as a result of a qualified merger, its assets and liabilities to an acquiring corporation, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has succeeded to the transferred assets and liabilities to the acquiring corporation at the amount specified by Cabinet Order as their book value as of the end of the final business year pertaining to the qualified merger, notwithstanding the provisions of paragraph (1) and paragraph (2) of the preceding Article. machine translation, not official **第二項** 内国法人が適格分割型分割により分割承継法人にその有する資産又は負債の移転をしたときは、前条第一項の規定にかかわらず、当該分割承継法人に当該移転をした資産及び負債の当該適格分割型分割の直前の帳簿価額による引継ぎをしたものとして、当該内国法人の各事業年度の所得の金額を計算する。 art-62-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-62-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-2 When a domestic corporation has transferred its assets or has also transferred its liabilities with its assets to a succeeding corporation in a company split, as a result of a Qualified Company Split by Split-Off, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has had the succeeding corporation in a company split succeed to the transferred assets and liabilities at their book value as of immediately prior to the Qualified Company Split by Split-Off, notwithstanding the provisions of paragraph (1) of the preceding Article. machine translation, not official **第三項** 前項の場合においては、同項の内国法人が同項の分割承継法人から交付を受けた当該分割承継法人又は第二条第十二号の十一（定義）に規定する分割承継親法人の株式の当該交付の時の価額は、同項の適格分割型分割により移転をした資産及び負債の帳簿価額を基礎として政令で定める金額とする。 art-62-2/par-3 · https://japanlaw.org/en/corporation-tax-act/art-62-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-3 In the case referred to in the preceding paragraph, the value of the shares of the succeeding corporation in a company split set forth in that paragraph or of a succeeding parent corporation in a company split as prescribed in Article 2, item (xii)-11 (Definitions), delivered by the succeeding corporation in a company split to the domestic corporation set forth in that paragraph, as of the time of the delivery is to be the amount specified by Cabinet Order based on the book value of the assets and liabilities transferred as a result of the Qualified Company Split by Split-Off set forth in that paragraph. machine translation, not official **第四項** 合併法人又は分割承継法人が引継ぎを受ける資産及び負債の価額その他前三項の規定の適用に関し必要な事項は、政令で定める。 art-62-2/par-4 · https://japanlaw.org/en/corporation-tax-act/art-62-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-4 The value of the assets and liabilities that an acquiring corporation or succeeding corporation in a company split is to succeed to and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-62-2/par-1: 前条第一項 → 法人税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1 - art-62-2/par-1: 第二項 → 法人税法 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — https://japanlaw.org/en/corporation-tax-act/art-62/par-2 · https://japanlaw.org/l/340AC0000000034/art-62/par-2 - art-62-2/par-2: 前条第一項 → 法人税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1 - art-62-2/par-3: 前項 → 法人税法 第六十二条の二第二項 (Article 62-2, paragraph (2)), art-62-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-62-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-2 - art-62-2/par-3: 第二条第十二号の十一 → 法人税法 第二条第一項第十二号の十一 (Article 2, paragraph (1), item (xii-11)), art-2/par-1/item-12-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-11 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-11 - art-62-2/par-4: 前三項 → 法人税法 第六十二条の二第二項 (Article 62-2, paragraph (2)), art-62-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-62-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-2 - art-62-2/par-4: 前三項 → 法人税法 第六十二条の二第一項 (Article 62-2, paragraph (1)), art-62-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-1 - art-62-2/par-4: 前三項 → 法人税法 第六十二条の二第三項 (Article 62-2, paragraph (3)), art-62-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-62-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 法人税法 第六十一条第一項 — https://japanlaw.org/en/corporation-tax-act/art-61/par-1 · https://japanlaw.org/l/340AC0000000034/art-61/par-1 - 法人税法 第六十一条の二第一項（有価証券の譲渡益又は譲渡損の益金又は損金算入） — https://japanlaw.org/en/corporation-tax-act/art-61-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-1 - 法人税法 第六十一条の二第五項（有価証券の譲渡益又は譲渡損の益金又は損金算入） — https://japanlaw.org/en/corporation-tax-act/art-61-2/par-5 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-5 - 法人税法 第六十二条第一項（合併及び分割による資産等の時価による譲渡） — https://japanlaw.org/en/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1 - 法人税法 第六十二条第二項（合併及び分割による資産等の時価による譲渡） — https://japanlaw.org/en/corporation-tax-act/art-62/par-2 · https://japanlaw.org/l/340AC0000000034/art-62/par-2 - 法人税法 第六十二条の二第三項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ） — https://japanlaw.org/en/corporation-tax-act/art-62-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-3 - 法人税法 第六十二条の二第四項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ） — https://japanlaw.org/en/corporation-tax-act/art-62-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-021, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08