# 法人税法 / Corporation Tax Act — 第六十二条の三 (Article 62-3) - 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: 第六十二条の三 (Article 62-3)（適格分社型分割による資産等の帳簿価額による譲渡） — address `art-62-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-62-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62-3 - 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. --- ### 第六十二条の三（適格分社型分割による資産等の帳簿価額による譲渡） — (Transfer of Assets at Book Value as a Result of Qualified Company Split by Split-Off) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62-3 · https://japanlaw.org/en/corporation-tax-act/art-62-3 · https://japanlaw.org/l/340AC0000000034/art-62-3 **第一項** 内国法人が適格分社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、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）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社型分割の直前の帳簿価額による譲渡をしたものとして、当該内国法人の各事業年度の所得の金額を計算する。 art-62-3/par-1 · https://japanlaw.org/en/corporation-tax-act/art-62-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-3/par-1 When a domestic corporation has transferred its assets or liabilities to a succeeding corporation in a company split, as a result of a qualified company split by spin-off, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets and liabilities to the succeeding corporation in a company split at their book value as of immediately prior to the qualified company split by spin-off, notwithstanding the provisions of Article 62, paragraph (1) (Transfer of Assets at Fair Value as a Result of Merger and Company Split). machine translation, not official **第二項** 分割承継法人の資産及び負債の取得価額その他前項の規定の適用に関し必要な事項は、政令で定める。 art-62-3/par-2 · https://japanlaw.org/en/corporation-tax-act/art-62-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-3/par-2 The acquisition cost of the assets and liabilities of a succeeding corporation in a company split and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-62-3/par-1: 第六十二条第一項 → 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-62-3/par-2: 前項 → 法人税法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-3/par-1 ## Cited by 3 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 第六十二条の三第二項（適格分社型分割による資産等の帳簿価額による譲渡） — https://japanlaw.org/en/corporation-tax-act/art-62-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-3/par-2 --- ## 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