# 法人税法 / Corporation Tax Act — 第六十二条の六 (Article 62-6) - 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: 第六十二条の六 (Article 62-6)（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） — address `art-62-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-62-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62-6 - 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） — (Company Split for Delivering Shares to the Splitting Corporation and the Splitting Corporation 's Shareholders) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62-6 · https://japanlaw.org/en/corporation-tax-act/art-62-6 · https://japanlaw.org/l/340AC0000000034/art-62-6 **第一項** 分割法人が分割により交付を受ける第二条第十二号の九イ（定義）に規定する分割対価資産（次項において「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をする分割（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。）が行われたときは、分割型分割と分社型分割の双方が行われたものとみなす。 art-62-6/par-1 · https://japanlaw.org/en/corporation-tax-act/art-62-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-1 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. machine translation, not official **第二項** 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が行われた場合において、分割法人のうちに、次の各号のうち二以上の号に掲げる法人があるとき、又は第三号に掲げる法人があるときは、当該各号に掲げる法人を分割法人とする当該各号に定める分割がそれぞれ行われたものとみなす。 art-62-6/par-2 · https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2 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: machine translation, not official **一** 当該分割により交付を受けた分割対価資産の全部をその株主等に交付した法人　分割型分割 art-62-6/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2/item-1 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; machine translation, not official **二** 当該分割により交付を受けた分割対価資産をその株主等に交付しなかつた法人　分社型分割 art-62-6/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2/item-2 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; machine translation, not official **三** 当該分割により交付を受けた分割対価資産の一部のみをその株主等に交付した法人　分割型分割及び分社型分割の双方 art-62-6/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2/item-3 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. machine translation, not official **第三項** 前二項の規定の適用に関し必要な事項は、政令で定める。 art-62-6/par-3 · https://japanlaw.org/en/corporation-tax-act/art-62-6/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-3 Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-62-6/par-1: 第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-9 - art-62-6/par-1: 次項 → 法人税法 第六十二条の六第二項 (Article 62-6, paragraph (2)), art-62-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2 - art-62-6/par-2: 第三号 → 法人税法 第六十二条の六第二項第三号 (Article 62-6, paragraph (2), item (iii)), art-62-6/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2/item-3 - art-62-6/par-3: 前二項 → 法人税法 第六十二条の六第二項 (Article 62-6, paragraph (2)), art-62-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2 - art-62-6/par-3: 前二項 → 法人税法 第六十二条の六第一項 (Article 62-6, paragraph (1)), art-62-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第六十二条の六第一項（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） — https://japanlaw.org/en/corporation-tax-act/art-62-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-1 - 法人税法 第六十二条の六第二項（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） — https://japanlaw.org/en/corporation-tax-act/art-62-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-2 - 法人税法 第六十二条の六第三項（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） — https://japanlaw.org/en/corporation-tax-act/art-62-6/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-6/par-3 --- ## 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 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-022, 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