法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(適格分社型分割による資産等の帳簿価額による譲渡)
第六十二条の三  内国法人が適格分社型分割により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、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）の規定にかかわらず、当該分割承継法人に当該移転をした資産及び負債の当該適格分社型分割の直前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。

Transfer of Assets at Book Value as a Result of Qualified Company Split by Split-Off
Article 62-3  When a domestic corporation has transferred its assets and liabilities to a succeeding corporation in a company split, as a result of a qualified company split by split-off, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets and liabilities to the succeeding corporation in a company split at their book value as of immediately prior to the qualified company split by split-off, notwithstanding the provisions of Article 62, paragraph (1) (Transfer of Assets at Fair Value as a Result of Merger and Company Split).

分割承継法人の資産及び負債の取得価額その他前項の規定の適用に関し必要な事項は、政令で定める。

The acquisition cost of the assets and liabilities of a succeeding corporation in a company split and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.