法令翻訳 http://www.japaneselawtranslat...amp;page=4

(新設分割計画の承認を要しない場合)
第八百五条   前条第一項の規定は、新設分割により新設分割設立会社に承継させる資産の帳簿価額の合計額が新設分割株式会社の総資産額として法務省令で定める方法により算定される額の五分の一（これを下回る割合を新設分割株式会社の定款で定めた場合にあっては、その割合）を超えない場合には、適用しない。

Cases Where Approval of the Incorporation-Type Company Split Plan Is Not Required
Article 805   The provisions of paragraph (1) of the preceding Article do not apply in cases where the sum of the book value of the assets that the Company Incorporated in an Incorporation-type Split succeeds to through the Incorporation-type Company Split does not exceed one-fifth (or, in cases where a lesser proportion is prescribed in the articles of incorporation of the Stock Company Splitting in the Incorporation-type Split, such proportion) of the amount calculated by the method specified by Ministry of Justice Order as the total assets of the Stock Company Splitting in the Incorporation-type Split.