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  "domain": "corporate-strategy",
  "title": "株式分配 (kabushiki bunpai) — Japan share-distribution / pure spin-off regime (適格株式分配) and how it differs from パーシャルスピンオフ",
  "entry_type": "wiki_entry",
  "frontmatter": {
    "title": "株式分配 (kabushiki bunpai) — Japan share-distribution / pure spin-off regime (適格株式分配) and how it differs from パーシャルスピンオフ",
    "aliases": [
      "japan-kabushiki-bunpai-spinoff-regime",
      "株式分配",
      "適格株式分配",
      "kabushiki bunpai",
      "tekikaku kabushiki bunpai",
      "japan share distribution spinoff",
      "qualified stock distribution japan",
      "現物分配 スピンオフ",
      "単独新設分割型分割",
      "corporate-strategy/partial-spinoff-tax-deferral",
      "partial-spinoff-tax-deferral",
      "パーシャルスピンオフ税制",
      "partial spin-off tax deferral"
    ],
    "domain": "corporate-strategy",
    "type": null,
    "created": "2026-06-03",
    "last_updated": "2026-07-29",
    "last_tended": "2026-07-29",
    "review_by": "2027-01-29",
    "confidence": "likely",
    "tags": [
      "corporate-strategy",
      "spinoff",
      "tax",
      "japan",
      "share-distribution",
      "in-kind-distribution",
      "demerger"
    ],
    "status": "active",
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    "related": [],
    "note": null,
    "sources": [
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/spinoff.html",
      "https://www.nta.go.jp/law/tsutatsu/kihon/hojin/01/01_04_05.htm",
      "https://laws.e-gov.go.jp/document?lawid=417AC0000000086",
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/oshirase/spinoff-kaitei_20260522.html",
      "https://www.fsa.go.jp/en/",
      "https://www.meti.go.jp/policy/economy/keiei_innovation/keizaihousei/saihenzeisei/spin-off.html",
      "https://www.meti.go.jp/policy/jigyou_saisei/kyousouryoku_kyouka/2306spinoff_QA.pdf",
      "https://www.mof.go.jp/public_relations/finance/202402/202402e.html",
      "https://www.sony.com/en/SonyInfo/IR/library/SFG_pso/",
      "https://www.meti.go.jp/press/2023/02/20240214006/20240214006.html"
    ]
  },
  "summary": "This entry sits under corporate-strategy INDEX and routes into finance INDEX for the capital-markets overlay. It is the distribution-side spin-off mechanism — the in-kind dividend that delivers subsidiary shares to a parent's own shareholders. It now also absorbs the パーシャルスピンオフ (partial spin-off, re",
  "headings": [
    "株式分配 (kabushiki bunpai) — Japan share-distribution / pure spin-off regime (適格株式分配) and how it differs from パーシャルスピンオフ",
    "Wiki route",
    "TL;DR",
    "1. Two Faces of a Spin-off in Japanese Tax Law",
    "2. What \"株式分配\" Means Precisely",
    "3. 適格株式分配 — the Qualified Tests",
    "4. Tax Consequences — Qualified vs Non-Qualified",
    "5. 株式分配 vs パーシャルスピンオフ vs 会社分割 — the Confusion Settled",
    "6. パーシャルスピンオフ — partial spin-off (2023 special measure)",
    "6.1 制度構造 (regime essentials)"
  ],
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