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(合併及び分割による資産等の時価による譲渡)
第六十二条  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及び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、当該合併により当該資産及び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（出資を含む。以下この項及び次条において同じ。）その他の資産（第六十一条の二第三項（有価証券の譲渡益又は譲渡損の益金又は損金算入）に規定する場合において同項の規定により同項に規定する株式割当等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を含む。）をいう。）をその時の価額により取得し、直ちに当該新株等を当該内国法人の株主等に交付したものとする。

Transfer of Assets at Fair Value as a Result of Merger and Company Split
Article 62  When a domestic corporation has transferred, as a result of a merger or company split, its assets and 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 and liabilities as a result of the merger, has acquired new shares, etc. (meaning shares (including capital contributions; hereinafter the same applies in this paragraph and the following Article) and other assets of the acquiring corporation that it has delivered as a result of the merger (such shares and other assets include those of the acquiring corporation that is deemed to have received the allotment of shares prescribed in Article 61-2, paragraph (3) (Inclusion in Gross Profits or Deductible Expenses of Capital Gains or Losses or Gains or Losses on the Fair Valuation of Securities), under the paragraph, in the case prescribed in the paragraph)) from the acquiring corporation at their fair value and then immediately has delivered the new shares, etc. to its shareholders, etc.

合併又は分割型分割により合併法人又は分割承継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（当該譲渡に係る対価の額が原価の額を超える場合における当該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対価の額を超える場合における当該超える部分の金額をいう。）は、当該合併又は分割型分割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。）又は分割前事業年度（分割法人の分割型分割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。

With regard to the assets and liabilities transferred to an acquiring corporation or succeeding corporation in a company split, as a result of a merger or company split by split-off, capital gain (meaning the excess amount when the amount of consideration for the transfer exceeds the amount of cost ) or capital loss (meaning the excess amount when the amount of cost for the transfer exceeds the amount of consideration) 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 or company split by split-off (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) or for the business year prior to the company split (meaning the business year containing the day preceding the date of an acquiring corporation's company split by split-off; the same applies in paragraph (1) of the following Article).

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。

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.