# 法人税法 / Corporation Tax Act — 第六十二条 (Article 62) - 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 (Article 62)（合併及び分割による資産等の時価による譲渡） — address `art-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62 - 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（合併及び分割による資産等の時価による譲渡） — (Transfer of Assets at Fair Value as a Result of Merger and Company Split) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62 · https://japanlaw.org/ja/corporation-tax-act/art-62 · https://japanlaw.org/l/340AC0000000034/art-62 **第一項** 内国法人が合併又は分割により合併法人又は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、当該合併法人又は分割承継法人に当該移転をした資産及び負債の当該合併又は分割の時の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。この場合においては、当該合併又は当該分割（第二条第十二号の九イ（定義）に規定する分割対価資産（以下この項において「分割対価資産」という。）の全てが分割法人の株主等に直接に交付される分割型分割及び同号ロに規定する無対価分割に該当する分割型分割で分割法人の株主等に対する分割承継法人の株式（出資を含む。以下この項及び次条第三項において同じ。）の交付が省略されたと認められる分割型分割として政令で定めるものに限る。以下この項において「特定分割型分割」という。）により当該資産又は負債の移転をした当該内国法人（資本又は出資を有しないものを除く。）は、当該合併法人又は当該特定分割型分割に係る分割承継法人から新株等（当該合併法人が当該合併により交付した当該合併法人の株式その他の資産（第二十四条第二項（配当等の額とみなす金額）に規定する場合において同項の規定により交付を受けたものとみなされる当該合併法人の株式その他の資産及び同条第三項に規定する場合において同項の規定により交付を受けたものとみなされる当該合併法人の株式を含む。）をいう。）又は当該特定分割型分割に係る分割対価資産（第二十四条第三項に規定する場合において同項の規定により交付を受けたものとみなされる分割承継法人の株式を含む。）をその時の価額により取得し、直ちに当該新株等又は当該分割対価資産を当該内国法人の株主等に交付したものとする。 art-62/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1 When a domestic corporation has transferred, as a result of a merger or company split, its assets or liabilities to an acquiring corporation or succeeding corporation in a company split, the amount of income of the domestic corporation for each business year is calculated by deeming that the assets and liabilities transferred to the acquiring corporation or succeeding corporation have been transferred at their value as of the merger or company split. In this case, it is deemed that the domestic corporation (excluding a domestic corporation holding no stated capital or capital contributions), which has transferred the assets or liabilities as a result of the merger or the company split (limited to a company split by split-off in which all of the assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) (Definitions) (hereinafter referred to as "assets as a consideration for a split" in this paragraph) are delivered directly to the shareholders, etc. of the splitting corporation, and a company split by split-off that falls under a company split without consideration prescribed in (b) of that item and is specified by Cabinet Order as a company split by split-off in which the delivery of shares (including capital contributions; hereinafter the same applies in this paragraph and paragraph (3) of the following Article) of the succeeding corporation in a company split to the shareholders, etc. of the splitting corporation is found to have been omitted; hereinafter referred to as a "specified company split by split-off" in this paragraph), has acquired new shares, etc. (meaning shares and other assets of the acquiring corporation that it has delivered as a result of the merger (such shares and other assets include shares and other assets of the acquiring corporation that are deemed to have been received under the provisions of Article 24, paragraph (2) (The Amount Deemed to Be Dividends) in the case prescribed in that paragraph and shares of the acquiring corporation that are deemed to have been received under the provisions of paragraph (3) of that Article in the case prescribed in that paragraph)) from the acquiring corporation, or the assets as a consideration for a split pertaining to the specified company split by split-off (including shares of the succeeding corporation in a company split that are deemed to have been received under the provisions of Article 24, paragraph (3) in the case prescribed in that paragraph) from the succeeding corporation in a company split pertaining to the specified company split by split-off, at their fair value and then immediately has delivered the new shares, etc. or the assets as a consideration for a split to its shareholders, etc. machine translation, not official **第二項** 合併により合併法人に移転をした資産及び負債の当該移転による譲渡に係る譲渡利益額（当該合併の時の価額が当該譲渡に係る原価の額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（当該譲渡に係る原価の額が当該合併の時の価額を超える場合におけるその超える部分の金額をいう。）は、当該合併に係る最後事業年度（被合併法人の合併の日の前日の属する事業年度をいう。次条第一項において同じ。）の所得の金額の計算上、益金の額又は損金の額に算入する。 art-62/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-62/par-2 · https://japanlaw.org/l/340AC0000000034/art-62/par-2 With regard to the assets and liabilities transferred to an acquiring corporation as a result of a merger, the amount of gain on transfer (meaning the excess amount when the value as of the merger exceeds the amount of cost for the transfer) or amount of loss on transfer (meaning the excess amount when the amount of cost for the transfer exceeds the value as of the merger) on the transfer as a result of the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the final business year pertaining to the merger (meaning the business year containing the day preceding the date of an acquired corporation's merger; the same applies in paragraph (1) of the following Article). machine translation, not official **第三項** 前項に規定する原価の額の計算その他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/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-62/par-3 · https://japanlaw.org/l/340AC0000000034/art-62/par-3 The calculation of the amount of cost prescribed in the preceding paragraph and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-62/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/ja/corporation-tax-act/art-2/par-1/item-12-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-9 - art-62/par-1: 同条第三項 → 法人税法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-3 · https://japanlaw.org/l/340AC0000000034/art-24/par-3 - art-62/par-1: この項 → 法人税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1 - art-62/par-1: 第二十四条第二項 → 法人税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-24/par-2 - art-62/par-1: 次条第三項 → 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/ja/corporation-tax-act/art-62-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-3 - art-62/par-2: 次条第一項 → 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/ja/corporation-tax-act/art-62-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-1 - art-62/par-3: 前二項 → 法人税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1 - art-62/par-3: 前項 → 法人税法 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-62/par-2 · https://japanlaw.org/l/340AC0000000034/art-62/par-2 ## Cited by 11 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/ja/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/ja/corporation-tax-act/art-61-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-1 - 法人税法 第六十一条の十一第一項 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-1 - 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/ja/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1 - 法人税法 第六十二条第三項（合併及び分割による資産等の時価による譲渡） — https://japanlaw.org/ja/corporation-tax-act/art-62/par-3 · https://japanlaw.org/l/340AC0000000034/art-62/par-3 - 法人税法 第六十二条の二第一項（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/ja/corporation-tax-act/art-62-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-1 - 法人税法 第六十二条の二第二項（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/ja/corporation-tax-act/art-62-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-2/par-2 - 法人税法 第六十二条の三第一項（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/ja/corporation-tax-act/art-62-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-3/par-1 - 法人税法 第六十二条の八第一項（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等） — https://japanlaw.org/ja/corporation-tax-act/art-62-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-8/par-1 - 法人税法 第六十七条第三項第一号（特定同族会社の特別税率） — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-1 - 法人税法 附則第二十七条第一項（合併及び分割による資産等の時価による譲渡に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-27/par-1 --- ## 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