# 法人税法 / Corporation Tax Act — 第六十二条の五 (Article 62-5) - 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: 第六十二条の五 (Article 62-5)（現物分配による資産の譲渡） — address `art-62-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-62-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62-5 - 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. --- ### 第六十二条の五（現物分配による資産の譲渡） — Transfer of Assets by Distribution in Kind caption: machine translation, not official art-62-5 · https://japanlaw.org/ja/corporation-tax-act/art-62-5 · https://japanlaw.org/l/340AC0000000034/art-62-5 **第一項** 内国法人が残余財産の全部の分配又は引渡し（適格現物分配を除く。次項において同じ。）により被現物分配法人その他の者にその有する資産の移転をするときは、当該被現物分配法人その他の者に当該移転をする資産の当該残余財産の確定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。 art-62-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-1 When a domestic corporation transfers its assets to a corporation receiving a distribution in kind or any other person as a result of a distribution or delivery of all residual assets (excluding a qualified in-kind distribution; the same applies in the following paragraph), the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets to the corporation receiving a distribution in kind or the other person at their value as of the time of determination of residual assets. machine translation, not official **第二項** 残余財産の全部の分配又は引渡しにより被現物分配法人その他の者に移転をする資産の当該移転による譲渡に係る譲渡利益額（当該残余財産の確定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残余財産の確定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、その残余財産の確定の日の属する事業年度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-62-5/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-2 With regard to the assets transferred to a corporation receiving a distribution in kind or any other person as a result of a distribution or delivery of all residual assets, the amount of gain on transfer (meaning the excess amount when the value as of the time of determination of residual assets 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 time of determination of residual assets) 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 business year containing the date of determination of residual assets. machine translation, not official **第三項** 内国法人が適格現物分配又は適格株式分配により被現物分配法人その他の株主等にその有する資産の移転をしたときは、当該被現物分配法人その他の株主等に当該移転をした資産の当該適格現物分配又は適格株式分配の直前の帳簿価額（当該適格現物分配が残余財産の全部の分配である場合には、その残余財産の確定の時の帳簿価額）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-62-5/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-3 When a domestic corporation has transferred its assets to a corporation receiving a distribution in kind or any other shareholders, etc. as a result of a qualified in-kind distribution or qualified share distribution, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets to the corporation receiving a distribution in kind or the other shareholders, etc. at their book value as of immediately prior to the qualified in-kind distribution or qualified share distribution (or, in the case where the qualified in-kind distribution is a distribution of all residual assets, their book value as of the time of determination of residual assets). machine translation, not official **第四項** 内国法人が適格現物分配により資産の移転を受けたことにより生ずる収益の額は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。 art-62-5/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-4 The amount of proceeds arising from a domestic corporation's receipt of the transfer of assets as a result of a qualified in-kind distribution is excluded from gross profits, when calculating the amount of income of the domestic corporation for each business year. machine translation, not official **第五項** 内国法人の残余財産の確定の日の属する事業年度に係る地方税法の規定による事業税の額及び特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）の規定による特別法人事業税の額は、当該内国法人の当該事業年度の所得の金額の計算上、損金の額に算入する。 art-62-5/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-5 The amount of enterprise tax under the provisions of the Local Tax Act and the amount of special corporate business tax under the provisions of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019) for the business year containing the date of determination of residual assets of a domestic corporation are included in deductible expenses, when calculating the amount of income of the domestic corporation for that business year. machine translation, not official **第六項** 被現物分配法人の資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。 art-62-5/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-6 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-6 The acquisition cost of the assets of a corporation receiving a distribution in kind and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-62-5/par-1: 次項 → 法人税法 第六十二条の五第二項 (Article 62-5, paragraph (2)), art-62-5/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-2 - art-62-5/par-6: 前各項 → 法人税法 第六十二条の五第一項 (Article 62-5, paragraph (1)), art-62-5/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-1 - art-62-5/par-6: 前各項 → 法人税法 第六十二条の五第四項 (Article 62-5, paragraph (4)), art-62-5/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-4 - art-62-5/par-6: 前各項 → 法人税法 第六十二条の五第五項 (Article 62-5, paragraph (5)), art-62-5/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-5 - art-62-5/par-6: 前各項 → 法人税法 第六十二条の五第三項 (Article 62-5, paragraph (3)), art-62-5/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-3 - art-62-5/par-6: 前各項 → 法人税法 第六十二条の五第二項 (Article 62-5, paragraph (2)), art-62-5/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-2 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 法人税法 第三十九条第二項（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2 - 法人税法 第五十七条第一項（欠損金の繰越し） — https://japanlaw.org/ja/corporation-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000034/art-57/par-1 - 法人税法 第五十九条第二項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-2 · https://japanlaw.org/l/340AC0000000034/art-59/par-2 - 法人税法 第五十九条第三項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-3 - 法人税法 第五十九条第四項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-4 · https://japanlaw.org/l/340AC0000000034/art-59/par-4 - 法人税法 第五十九条第五項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-59/par-5 · https://japanlaw.org/l/340AC0000000034/art-59/par-5 - 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 第六十二条の五第一項（現物分配による資産の譲渡） — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-1 - 法人税法 第六十二条の五第六項（現物分配による資産の譲渡） — https://japanlaw.org/ja/corporation-tax-act/art-62-5/par-6 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-6 - 法人税法 第六十四条の五第一項（損益通算） — https://japanlaw.org/ja/corporation-tax-act/art-64-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-5/par-1 - 法人税法 第六十四条の七第一項第三号イ（欠損金の通算） — https://japanlaw.org/ja/corporation-tax-act/art-64-7/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1 - 法人税法 第六十四条の七第一項第三号イ（３）（欠損金の通算） — https://japanlaw.org/ja/corporation-tax-act/art-64-7/par-1/item-3/sub-1/sub2-3 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-1/item-3/sub-1/sub2-3 - 法人税法 第六十四条の七第七項第一号（欠損金の通算） — https://japanlaw.org/ja/corporation-tax-act/art-64-7/par-7/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-7/par-7/item-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 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-002, 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