# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十三条 (Article 83) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-83. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第八十三条 (Article 83)（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） — address `art-83` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-83 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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） — Treatment 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 caption: machine translation, not official art-83 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83 **第一項** 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。 art-83/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-1 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. 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、当該分割により交付を受けた分割対価資産の全部又は一部をその株主等に交付した法人があるときは、当該法人を分割法人とする分割型分割が行われたものとみなして、法の規定を適用する。 art-83/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-2 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. machine translation, not official **第三項** 前二項の規定の適用がある場合には、前二項の株主等が交付を受けた分割対価資産に係る前二項の分割型分割により分割承継法人（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。以下この項において同じ。）に移転した分割法人の資産及び負債の金額は、前二項の分割により分割承継法人に移転した当該分割法人の資産及び負債の金額のうち法人税法施行令第百二十三条の七（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における移転資産等の按分）の規定により算定された当該分割型分割に係る資産及び負債の金額とする。 art-83/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-3 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. machine translation, not official --- ## Cites - art-83/par-1: 法人税法第二条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034) - art-83/par-1: この条 → 所得税法施行令 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83 - art-83/par-1: 同法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 (e-Gov law ID 340AC0000000034) - art-83/par-1: 次項 → 所得税法施行令 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-2 - art-83/par-3: 前二項 → 所得税法施行令 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-1 - art-83/par-3: 前二項 → 所得税法施行令 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-2 - art-83/par-3: 法人税法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-3 (e-Gov law ID 340AC0000000034) - art-83/par-3: この項 → 所得税法施行令 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第八十三条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-1 - 所得税法施行令 第八十三条第三項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-3 - 所得税法施行令 附則第七条第一項（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱いに関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-7/par-1 - 所得税法施行令 附則第六条第一項（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に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-6/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-026, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-026, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06