# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八十三条の二 (Article 83-2)

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- 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: 第八十三条の二 (Article 83-2)（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） — address `art-83-2`
- 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-83-2
- 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.

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### 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） — Calculation of Income Where Shares Delivered Through a Merger, etc. Include a Fraction of Less Than One
<sup>caption: machine translation, not official</sup>
<sup>art-83-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2</sup>

    **第一項**  合併に係る合併法人が当該合併により当該合併に係る被合併法人の株主等に交付すべき第百十二条第一項（合併により取得した株式等の取得価額）に規定する合併親法人株式（以下この項において「合併親法人株式」という。）の数（出資にあつては、金額。以下第三項までにおいて同じ。）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、当該合併親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。
    <sup>art-83-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

    **第二項**  分割型分割に係る分割法人が当該分割型分割によりその株主等に交付すべき当該分割型分割に係る分割承継法人の株式（出資を含む。）又は第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継親法人株式（以下この項において「分割承継法人株式等」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、当該分割承継法人株式等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。
    <sup>art-83-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **第三項**  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。
    <sup>art-83-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-3</sup>
    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.
    <sup>machine translation, not official</sup>

    **第四項**  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。
    <sup>art-83-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-4</sup>
    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.
    <sup>machine translation, not official</sup>

    **第五項**  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。
    <sup>art-83-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5</sup>
    In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
    <sup>machine translation, not official</sup>

      **一**  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。
      <sup>art-83-2/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-1</sup>
      acquiring corporation: means an acquiring corporation prescribed in Article 2, item (xii) (Definitions) of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **二**  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。
      <sup>art-83-2/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-2</sup>
      acquired corporation: means an acquired corporation prescribed in Article 2, item (xi) of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **三**  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。
      <sup>art-83-2/par-5/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-3</sup>
      company split by split-off: means a company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **四**  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。
      <sup>art-83-2/par-5/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-4</sup>
      splitting corporation: means a splitting corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **五**  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。
      <sup>art-83-2/par-5/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-5</sup>
      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;
      <sup>machine translation, not official</sup>

      **六**  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。
      <sup>art-83-2/par-5/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-6</sup>
      share distribution: means a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **七**  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。
      <sup>art-83-2/par-5/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-7</sup>
      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;
      <sup>machine translation, not official</sup>

      **八**  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。
      <sup>art-83-2/par-5/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-8</sup>
      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;
      <sup>machine translation, not official</sup>

      **九**  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。
      <sup>art-83-2/par-5/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-9</sup>
      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.
      <sup>machine translation, not official</sup>

---

## Cites
- art-83-2/par-1: 第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-1
- art-83-2/par-1: この項 → 所得税法施行令 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-1
- art-83-2/par-1: 第三項 → 所得税法施行令 第八十三条の二第三項 (Article 83-2, paragraph (3)), art-83-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-3
- art-83-2/par-2: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-1
- art-83-2/par-2: この項 → 所得税法施行令 第八十三条の二第二項 (Article 83-2, paragraph (2)), art-83-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-2
- art-83-2/par-3: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113-2/par-1
- art-83-2/par-3: この項 → 所得税法施行令 第八十三条の二第三項 (Article 83-2, paragraph (3)), art-83-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-3
- art-83-2/par-4: 法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1 (e-Gov law ID 340AC0000000033)
- art-83-2/par-4: この項 → 所得税法施行令 第八十三条の二第四項 (Article 83-2, paragraph (4)), art-83-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-4
- art-83-2/par-5: この条 → 所得税法施行令 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2
- art-83-2/par-5/item-1: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 (e-Gov law ID 340AC0000000034)
- art-83-2/par-5/item-2: 法人税法第二条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-11 (e-Gov law ID 340AC0000000034)
- art-83-2/par-5/item-3: 法人税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-83-2/par-5/item-4: 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-83-2/par-5/item-5: 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-83-2/par-5/item-6: 法人税法第二条第十二号の十五の二 → 法人税法 第二条第一項第十二号の十五の二 (Article 2, paragraph (1), item (xii-15-2)), art-2/par-1/item-12-15-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15-2 (e-Gov law ID 340AC0000000034)
- art-83-2/par-5/item-7: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 (e-Gov law ID 340AC0000000034)
- art-83-2/par-5/item-8: 法人税法第二条第十二号の六の三 → 法人税法 第二条第一項第十二号の六の三 (Article 2, paragraph (1), item (xii-6-3)), art-2/par-1/item-12-6-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-3 (e-Gov law ID 340AC0000000034)
- art-83-2/par-5/item-9: 法人税法第二条第十二号の六 → 法人税法 第二条第一項第十二号の六 (Article 2, paragraph (1), item (xii-6)), art-2/par-1/item-12-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6 (e-Gov law ID 340AC0000000034)

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第八十三条の二第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-1
- 所得税法施行令 第八十三条の二第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-2
- 所得税法施行令 第八十三条の二第三項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-3
- 所得税法施行令 第八十三条の二第四項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-4
- 所得税法施行令 第八十三条の二第五項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5
- 所得税法施行令 第八十四条第一項（譲渡制限付株式の価額等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-84/par-1
- 所得税法施行令 附則第九条第一項（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に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-9/par-1
- 所得税法施行令 附則第七条第一項（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に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-7/par-1
- 所得税法施行規則 第十九条の四第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-4/par-2 (e-Gov law ID 340M50000040011)

---

## 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-20261106T173921-016, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, 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